Gender-responsive budgeting in Austria: The narrow line between implementation and confirmation

Abstract

The paper studies the adoption of Gender-Responsive Budgeting (GRB), drawing on Rogers' model for the diffusion of innovations, for two major elements of the Austrian approach to GRB-regulatory gender impact assessments and gender aspects in audits-through document analyses. The study analyses the significant impact of the implementation context (such as the constitutional anchoring, the preparation plan, capacity building and methodological guidelines) on the results of the implementation. The research demonstrates that 'implementation' and the ultimate 'confirmation' of GRB vary across governmental sectors and successful meaningful application require complementary implementation activities. IMPACTThe Austrian case emphasizes that Gender-Responsive Budgeting (GRB) is most successful if underpinned by legislation; however, overly detailed and rigorous guidelines might constrain advancements in the framework. This paper shows the 'blank spots' where GRB analyses were not undertaken, indicating the importance of formal checks and (independent) policy assessments to ensure meaningful analysis and planning of actions. Political support is crucial for diffusion; however, it is not a guarantee to fully exploit GRB's potential. Finally, training strengthens the starting basis for implementation and needs to be extended in later periods of the implementation.

Gender-responsive budgeting implementation challenges: evidence from South Korea

“…That situation has led the Ministry of Gender Equality and Family, which lacks the budgetary powers of the MOEF, to take most of the burden and leadership. The lack of a more robust internal consensus and a unified front for GRB within the central budgetary institution contrasts significantly with the case of Austria (Polzer and Seiwald, 2021).…”

“…Austria is the flagship case for integrating GRB into a PB framework. The Austrian case is based on a comprehensive budgetary reform that introduced PB and embedded GRB within that system (Downes et al, 2018;Marx, 2019;Moser and Korac, 2021;Polzer and Seiwald, 2021). Austria's budgetary reforms ensured that "gender equality was linked to a performance-based budgeting initiative where gender equality became an 'impact objective' that needed to be included in all strategies, mission statements and performance contracts between the government and all public institutions" (Marx, 2019(Marx, , p. 1186 and that "goals and objectives relating to gender equality are systematically included at every level of the 'performance pyramid" (Downes et al, 2018, p. 45).…”

“…For example, Elomäki and Ylöstalo (2021) detail the importance of strategic frameworks and medium-term fiscal projections to make gender information more relevant. Polzer and Seiwald (2021) provide evidence that legal frameworks can anchor GRB but that implementation also requires appropriate capacity building and political support [1].…”

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

“…Some scholars, by viewing the political-administrative system as crucial for advancing gender budgeting, call for its strategical implementation in policy-making (Manyeruke and Hamausw, 2013; O’Hagan, 2015; Steccolini, 2019). Quinn (2017: 113) notes that ‘[g]ender budgeting has proven most successful in jurisdictions where it has been underpinned by legislation’.…”

“…Countries in different parts of the world have started gender budgeting over the last 20 years, and both developed and emerging economiessuch as Austria, India, Nigeria and Swedenare currently at different stages of implementing gender budgeting (Khalifa and Scarparo, 2020;Klatzer et al, 2018;Polzer and Seiwald, 2021;Singh, 2018). Whereas some studies identify a need for adopting gender budgeting in some countries (e.g.…”