Particularities of gender sensitive budgets

2021 ◽  
pp. 67-70
Author(s):  
Tatiana Tofan ◽  
Keyword(s):  
Gender Equality ◽  
Budgetary Process ◽  
Inclusive Approach ◽  
Gender Budgeting ◽  
Budgeting Process

In this article, are studied the peculiarities of gender-sensitive budgeting. In turn, gendersensitive budgeting means an inclusive approach to gender equality in the budgetary process of a state. It also describes the steps to integrate gender budgeting process.

Gender Budgeting in G7 Countries

Policy Papers ◽  
2017 ◽  
Vol 17 (21) ◽  
Author(s):  
Keyword(s):  
Fiscal Policy ◽  
Gender Equality ◽  
Financial Management ◽  
Policy Instruments ◽  
Policy Implications ◽  
Fiscal Policies ◽  
G7 Countries ◽  
Wide Range ◽  
Gender Budgeting ◽  
The Imf

At the request of the Italian Presidency of the G7, the IMF has prepared a paper on gender-budgeting as a contribution to the G7 initiative on equality. The paper provides an overview of gender-responsive budgeting concepts and practices in the G7 countries. It summarizes recent trends in gender equality in G7 and advanced countries, noting that while equality has improved overall, exceptions and gaps remain. Recognizing that many fiscal policies have gender-related implications, this paper: Sets out the main fiscal policy instruments, both expenditure and tax, that have a significant impact on gender equality. Provides a conceptual framework for the public financial management (PFM) institutions that play an enabling role in implementing gender-responsive fiscal policies. These instruments include gender budget statements, gender impact assessments, performance-related budget frameworks, and gender audits. Ministries of finance have an especially important role in promoting and coordinating gender budgeting, and associated analytical tools. Provides an assessment of the status of gender budgeting in the G7 countries. In preparing the paper, the IMF carried out a survey of PFM institutions and practices in the G7, as well as in three comparator countries that are relatively strong performers in developing gender-responsive budgeting (Austria, Belgium, and Spain). This information was complemented by other sources, including recent studies by the OECD and the World Bank. The main policy implications and conclusions of the paper include: Well-structured fiscal policies and sound PFM systems have the potential to contribute to gender equality, furthering the substantial progress already made by the G7 countries. While G7 countries have made effective use of a wide range of fiscal and non-fiscal policies to reduce gender inequalities, there has generally been less progress in developing effective gender-specific PFM institutions; embedding a gender dimension in the normal budgeting and policy-making routines varies across G7 countries and is not done systematically. Fiscal policy instruments of relevance to increasing gender equality include the use of tax and tax benefits to increase the supply of female labor, improved family benefits, subsidized child-care, other social benefits that increase the net return to women’s work, and incentives for businesses to encourage the hiring of women.

Role of Municipal Council in Increasing Citizen Participation at the Local Budget Process

2016 ◽  
Vol 14 (2-3) ◽  
Author(s):  
Memet Memeti ◽  
Veli Kreci
Keyword(s):  
Citizen Participation ◽  
Local Community ◽  
Budget Process ◽  
Budgetary Process ◽  
Republic Of Macedonia ◽  
The Republic ◽  
Local Budget ◽  
Budgeting Process ◽  
Cross Matching

The paper explores the role of the municipal councilors in the budget process in the Republic of Macedonia as well as their role in motivating citizen participation in the budgetary process in the Republic of Macedonia. We demonstrate that municipalities in the Republic of Macedonia employ various forms of participatory mechanisms in the process of public policies and budgets according to their context. There are vivid dissimilarities in terms of opportunities and scope of citizen participation as well as discrepancies of councilors capacity to facilitate this process when cross-matching information and data derived from small rural and bigger urban municipalities. It is evident that very little has been accomplished in terms of defining uniformed processes and developing systems related to the relations between councilors and local community. We identify barriers that are impediment to a genuine involvement of the councilors as mediators between the Mayor and the community in the local budgeting process. We argue that any policy intervention in this dimension ought to be tailor-made, hence every municipality has its specific features that ought to be taken into account when designing an intervention to address shortcomings of the processes and the systems.

Budgetary Participation in Turkey: The Effects of Information Asymmetry, Goal Commitment, and Role Ambiguity on Job Satisfaction and Performance

2012 ◽  
Vol 12 (1) ◽  
pp. 29-54 ◽  
Author(s):  
Johnny Jermias ◽  
Fatih Yigit
Keyword(s):  
Job Satisfaction ◽  
Information Asymmetry ◽  
Role Ambiguity ◽  
Goal Commitment ◽  
Institutional Factors ◽  
Budgetary Process ◽  
Budgetary Participation ◽  
And Performance ◽  
The Impact ◽  
Budgeting Process

ABSTRACT This study empirically investigates the antecedent, mediating, and outcome variables of budgetary participation in Turkey. Turkey is an interesting setting to investigate the impact of budgetary participation on job satisfaction and performance because of its unique cultural and institutional factors. We propose that the information asymmetry between superiors and subordinates creates the need for budgetary participation, and the outcomes of budgetary participation (i.e., job satisfaction and performance) will be mediated by goal commitment and role ambiguity. Based on a questionnaire survey of 194 mid-level managers in Turkey, we find that role ambiguity mediates the budgetary participation–job satisfaction and budgetary participation-performance relationships. The results are consistent with the view that the primary benefit of budgetary participation is to decrease role ambiguity, leading to more job satisfaction and better performance. Furthermore, we find that goal commitment mediates the budgetary participation-performance relationship. This result suggests that participation in the budgeting process increases goal commitment, which in turn leads to better performance. This study will be beneficial for companies in general and for organizations in developing countries in particular to realize that budgetary participation alone does not improve job satisfaction and performance. Rather, it is the increased commitment and decreased role ambiguity that results from managers' participation in the budgetary process that improves job satisfaction and performance. JEL Classifications: D21, G32, L1, M41.

scholarly journals Gender budgeting in Scotland: A work in progress

2017 ◽  
Vol 65 (3) ◽  
pp. 17-39 ◽  
Author(s):  
Angela O’Hagan
Keyword(s):  
Gender Equality ◽  
Financial Constraints ◽  
Budget Process ◽  
Gender Analysis ◽  
Publicly Funded ◽  
Policy Actors ◽  
Feminist Economics ◽  
Key Driver ◽  
Gender Budgeting ◽  
Insight Into

AbstractAfter almost twenty years of devolved government in Scotland, during which gender analysis of the budget process has been advocated, this article explores the discursive framing of gender budgeting and progress towards implementation. Charting historical and conceptual developments, from feminist economics and feminist institutionalist perspectives, the article highlights the significance of engaged political, civil society and policy actors; the need for clear conceptual framing; and the time it has taken for limited progress to embed. Conscious of financial constraints and economic commitments, including an ambitious extension of publicly funded childcare, the discussion highlights the positive advances in integrating gender equality into economic analysis. It offers insight into the institutional arrangements and advocacy that have maintained pressure for the Scottish budget process to be subject to effective scrutiny and to function as a key driver of gender equality.

scholarly journals PLANNING OF THE WORK OF EDUCATIONAL INSTITUTIONS IN SWEDEN IN VIEW OF GENDER ASPECTS

2018 ◽  
Vol 64 ◽  
Author(s):  
Y.V. Motsiak
Keyword(s):  
Gender Equality ◽  
Gender Inequality ◽  
Educational System ◽  
Education System ◽  
Educational Institutions ◽  
State Budgets ◽  
Gender Aspects ◽  
Gender Budgeting ◽  
Ukrainian Society ◽  
Swedish Educational System

The article deals with gender inequality in educational institutions. Gender problems in general educational institutions are revealed, as well as opportunities to overcome gender inequality in Ukrainian society. The structure of the Swedish educational system in the context of gender inequality is explored. The 3R method is proposed to improve the education system in Ukraine. Gender budgeting is presented and grounded as a source of analysis of state budgets and planning in educational institutions taking into account gender equality. The effectiveness of planning the work of educational institutions in Sweden is determined.

scholarly journals The perception of budgeting in Czech firms — results of a survey

2017 ◽  
Vol 8 (2) ◽  
pp. 273
Author(s):  
Jiří Dokulil ◽  
Jana Zlámalová ◽  
Boris Popesko
Keyword(s):  
Great Depression ◽  
Questionnaire Survey ◽  
Critical Period ◽  
Value Added ◽  
Business Environment ◽  
The State ◽  
Budgetary Process ◽  
The Great Depression ◽  
A Company ◽  
Budgeting Process

Research background: Budgeting was developed during the Great Depression as a mana-gerial tool to help enterprises survive a critical period characterized by fluctuations in mac-roeconomic indicators. Now, after more than eighty years, budgeting is criticized for the same reason why it was created — for lack of adaptability to unexpected changes in the business environment. Based on these facts, the presented study focuses on the specifics of budgeting in the current business environment.Purpose of the article: The aim of the work is to explore selected aspects of budgeting process in Czech firms, and to assess how the budgetary process is influenced by the pro-gression of the business environment.Methods: To achieve presented target, the authors designed the questionnaire survey sub-mitted to employees of companies in the Czech Republic.Findings & Value added: The first part of this paper displays the state of knowledge on budgeting, the following part presents results of the survey. The study identified several trends, especially in the use of budgeting in Czech firms, characteristics of budgets in these subjects and evaluation of the sustainability of a company´s environment.

Women's Participation in China's Budgeting Process

2014 ◽  
Vol 06 (04) ◽  
pp. 81-96
Author(s):  
Xiajuan GUO
Keyword(s):  
Gender Equality ◽  
Resource Distribution ◽  
Integrated Model ◽  
Government Budget ◽  
Women's Participation ◽  
The Government ◽  
Budgeting Process

Participatory gender budget (PGB) has been in practice in China since 2005. Three PGB models have evolved: the “outsider model”, the “insider model” and the “integrated model”. Among the three, Zhejiang's Wenling experiment is unique due to its introduction of the “democratic consultation meeting”; it has accelerated the fulfilment of government's commitment to gender equality, executed some adjustments to the government budget, enhanced equal resource distribution and empowered women in the budget-making process.

scholarly journals Urgensi Penerapan Anggaran Responsif Gender Di Pemerintah Daerah

2018 ◽  
Vol 10 (2) ◽  
pp. 126-143
Author(s):  
Paskanova Christi Gainau
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Gender Equality ◽  
Resistance To Change ◽  
Political Will ◽  
Activity Group ◽  
Depth Interview ◽  
Promote Gender Equality ◽  
Technical Capacity ◽  
Budgeting Process

This study aims to know why gender responsive budgeting is not responsed by local government. Since it was issued by president as we know as Presidential Instruction Number 9 of 2000, there was no any significance changin in gender equality. This research was developed by some previous researches in Indonesia that found many regulations have setted to promote gender equality, but there was no significant action that showed by local government to implement it. So, this study try to seek what the obstacle that hampered gender reponsive budgeting implementation in local government. Documentation study and depth interview were the the tools to capture the data. The research found some obstacles such us the understanding of gender concept among government official, political will, and resistance to change. Some strategies to handle these obstacles are (1) political committment affirmation; (2) technical capacity affirmation; (3) accountability; (4) establish planning and budgeting department; (5) build the network  with  private  sector,  academicion,  and  society  empowerment  activity group. Contribution of this research include to developed theory in public sector accounting especially in budgeting process, and give understanding about gender responsive budgeting in local government. The last important contribution is to give suggestion and overview for Manado City governement to start gender responsive budgeting implementation.

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