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Gender budgeting in emerging economies–a systematic literature review and research agenda
Journal of Accounting in Emerging Economies Pub Date : 2021-01-07 , DOI: 10.1108/jaee-03-2020-0047
Isabella M. Nolte , Tobias Polzer , Johann Seiwald

Purpose

Gender budgeting aims to include a gender perspective at all stages of the budgetary process. Emerging economies (EEs) face different challenges in gender equality to high-income economies–with larger informal economic sectors that typically employ a larger proportion of women and weaker political accountability. We analyse the literature on gender budgeting in EEs and derive avenues for future research.

Design/methodology/approach

Adopting a systematic literature review, we investigate the focus of research on gender budgeting in EEs and analyse how the literature has developed over the last decade.

Findings

Our results show that gender budgeting is a relevant topic in EEs. The literature focuses on overall rationales for employing gender budgeting and its theoretical implementation. However, many studies remain explorative, reviewing existing content without collecting new and potentially more suitable data. The evidence on the success of gender budgeting initiatives is mixed. While a number of studies present positive experiences regarding certain aspects of gender budgeting, other studies discuss a decoupling between adopted instruments and their actual use, as well as projects not being further pursued or developed when donors retreat.

Originality/value

Given the identified lack of studies reporting on actual implementation experiences, future research should address gender budgeting from an accounting and accountability perspective and focus on the reform impacts.



中文翻译:

新兴经济体的性别预算——系统的文献综述和研究议程

目的

性别预算旨在将性别观点纳入预算过程的所有阶段。新兴经济体 (EE) 在性别平等方面面临着与高收入经济体不同的挑战——更大的非正规经济部门通常雇用更多的女性,而政治问责制较弱。我们分析了关于 EE 中性别预算的文献,并为未来的研究提供了途径。

设计/方法/方法

通过系统的文献综述,我们调查了 EE 中性别预算的研究重点,并分析了过去十年文献的发展情况。

发现

我们的结果表明,性别预算是 EE 中的一个相关主题。文献侧重于采用性别预算的总体原理及其理论实施。然而,许多研究仍然是探索性的,在没有收集新的和可能更合适的数据的情况下审查现有内容。关于性别预算计划成功的证据有好有坏。虽然一些研究在性别预算的某些方面提供了积极的经验,但其他研究讨论了所采用的工具与其实际使用之间的脱钩,以及捐助者撤退后没有进一步追求或发展的项目。

原创性/价值

鉴于缺乏报告实际实施经验的研究,未来的研究应从会计和问责制的角度解决性别预算问题,并关注改革的影响。

更新日期:2021-01-07
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