Expenditure Incidence Analysis: A Gender-Responsive Budgeting Tool for Educational Expenditure in Timor-Leste?

Austen, Siobhan; Costa, Monica; Sharp, Rhonda; Elson, Diane

doi:10.1080/13545701.2013.830187

Cited by 16 publications

(7 citation statements)

References 17 publications

(18 reference statements)

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“…Costa et al, 2013; Steccolini, 2019), often with a special emphasis on the influence of development partners in the Global South (e.g. Austen et al, 2013). A number of studies highlight the policy support and multistakeholder engagement that is important for successful implementation and raise the concern that gender budgeting cannot be effective if crucial support is missing (Manyeruke and Hamausw, 2013; Zakirova, 2014).…”

Section: Resultsmentioning

confidence: 99%

“…For example Viswanath and Mullins (2021) investigate how gender budgeting can help offset the gender inequalities brought about by the Covid-19 pandemic in the USA, without focusing on a particular stage in the budgetary process. About one-third (36%)such as Costa et al's (2013) research on gender aspects in participatory budgetingfocus on ex ante policies and instruments of gender budgeting. Studies looking at budget execution (concurrent stage of gender budgeting, 4%) and reporting and auditing ex post stages (13%) are scarce (exceptions are, e.g.…”

Section: Content Analysismentioning

confidence: 99%

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Gender budgeting in public financial management: a literature review and research agenda

Polzer

Nolte

Seiwald³

2021

International Review of Administrative Sciences

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Gender budgeting calls for including a gender perspective at all levels of governmental budgetary processes. While the literature on gender budgeting is interdisciplinary and covers a wide geographical range, it remains fragmented. This study uses a literature review to examine the current discourse on gender budgeting and to elicit avenues for future research. Our review shows that studies focus either on emerging economies, such as India or South Africa, or on countries in Europe. Drawing on an analytical framework, we find that most studies scrutinize the ex ante stages of gender budgeting, whereas less is known about the concurrent and ex post stages. Moreover, because little is known about the outcome and impact of gender budgeting, governments do not know what instruments function best in different settings. Given their ex ante focus, most studies on gender budgeting often either remain descriptive or analyse secondary data. Despite scholars from different disciplines contributing to the field of gender budgeting, several ‘blank spots’ remain, particularly in public sector accounting. Points for practitioners While current gender budgeting projects tend to focus on the ex ante stage of gender budgeting, future practitioner attention needs to focus on the equally important concurrent and ex post stages, which have received less attention thus far. An increasing number of governments worldwide are implementing gender budgeting projects. Governments need to evaluate the outcome and impact of these projects in a timely fashion, aiming at reducing structural inequalities related to gender. Gender budgeting is willingly adopted in times of prosperity and stability or when the scope of projects appears manageable. To avoid negative impacts on their achievements, policy makers need to put gender budgeting on the political agenda and institutionalize it in times of instability and crisis.

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Section: Resultsmentioning

confidence: 99%

Section: Content Analysismentioning

confidence: 99%

Gender budgeting in public financial management: a literature review and research agenda

Polzer

Nolte

Seiwald³

2021

International Review of Administrative Sciences

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“…A gender-disaggregated EIA shows the gender responsiveness of budgets and specific policies by assessing the impact of public expenditure on men and women. Austen et al. (2013) provide a comprehensive account of the development of GDPEIA and its usefulness in helping to deliver more gender aware policy outcomes.…”

Section: Introductionmentioning

confidence: 99%

“…(2013) provide a comprehensive account of the development of GDPEIA and its usefulness in helping to deliver more gender aware policy outcomes. However they recognise that ‘Producing a gender disaggregated EIA is not enough to bring about gender responsive policy and budget changes’ (Austen et al., 2013: 5). As with any data analysis tools, GDPEIA has limitations: it can help to identify gender gaps, but needs to be used in combination with other forms of GIA and with understanding and awareness of the processes and actors involved in budgetary decision making (Austen et al., 2013).…”

Section: Introductionmentioning

confidence: 99%

Gender analysis of spending on the Scottish Modern Apprenticeship programme

Campbell

Gillespie

2017

Local Economy

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Occupational gender segregation remains an enduring challenge everywhere and a key contributor to the gender pay gap. Gender Impact Analysis tools are an important aid for evaluating the impact of social and economic policies from a gender perspective. In particular, gender budget analysis can help to show the impact of public spending and the extent to which it can reinforce or break down persistent gender inequalities. A key component of the Scottish Government’s employability strand of its Economic Strategy has been additional investment in the Modern Apprenticeship Programme. As part of a project funded by the Economic and Social Research Council, the authors undertook an assessment of the Modern Apprenticeship programme in Scotland using Gender Disaggregated Public Expenditure Incidence Analysis. This is a gender budget analysis tool that shows the gender responsiveness of budgets and specific policies by assessing the distribution of expenditure on men and women. Analysis of the investment in different occupational frameworks and at different levels of training found that, despite an increase in women’s participation in Modern Apprenticeships, significant occupation gender segregation persists. Men predominate in the higher level training programmes and women in the lower level apprenticeships, resulting in a substantial gender gap in public investment in the Modern Apprenticeship Programme. This kind of approach to gender analysis has the potential to be an important tool for policymakers and practitioners to improve understanding of the implications of spending decisions and priorities and to contribute to developing strategies to tackle them in relation to gender, but also other protected characteristics such as disability, ethnic origin and age.

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“…It affects the equality development in Indonesia as an ar chipelago country that is quite close to a massive interregional gap. Gender budgeting promotes government to do special processes and analytical tools to identify public needs in multidimensional aspects, including health, informal settlers, hous ing, food and poverty threshold, crime, unemploy ment, elementary and high school participation (Austen et al, 2013;Sushant & Laha, 2021). So far, the government's budget tends to be a formal ity (Yuhertiana et al, 2015).…”

mentioning

confidence: 99%

Does Local Government Budgeting Accommodate Gender Equality?

Gainau

2022

jamal

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Abstrak -Apakah Anggaran Pemerintah Daerah Mengakomodasi Kesetaraan Gender?Tujuan Utama -Penelitian ini berupaya menganalisis aspek kesetaraan gender dalam penyusunan anggaran pemerintah daerah. Metode -Penelitian menggabungkan metode analisis PLS dan wawan cara. Sejumlah pihak yang terlibat dalam penyusunan anggaran daerah menjadi informan dan sampel. Temuan Utama -Penelitian menemukan bahwa dua tipe isomorfime (normatif dan mimetik teruji) mampu memicu kinerja penganggaran re sponsif gender. Walaupun demikian, unit pemerintah daerah memiliki komitmen sedang untuk menerapkan anggaran berbasis gender dan level ini menjadi alasan anggaran pemerintah belum responsif gender. Selain itu, ketidakpastian lingkungan yang tinggi di pemerintah daerah mengganggu komitmen organisasi untuk mencapai anggaran responsif gender. Implikasi Teori dan Kebijakan -Teori kelembagaan menguraikan de ngan sangat jelas praktik isomorfisme di pemerintah daerah. Hasil ini bermanfaat bagi pimpinan dan pegawai bagian anggaran dalam menyu sun anggaran. Kebaruan Penelitian -Sejauh diketahui oleh penulis, riset mengenai kinerja anggaran gender di seluruh unit kerja pemerintah belum dilaku kan di Indonesia.

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Expenditure Incidence Analysis: A Gender-Responsive Budgeting Tool for Educational Expenditure in Timor-Leste?

Cited by 16 publications

References 17 publications

Gender budgeting in public financial management: a literature review and research agenda

Gender budgeting in public financial management: a literature review and research agenda

Gender analysis of spending on the Scottish Modern Apprenticeship programme

Does Local Government Budgeting Accommodate Gender Equality?

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