Gender Responsive Budgeting: A tool for gender equality. (September 2021)

• Record Type: Journal Article
• Authors: Khalifa, Rihab; Scarparo, Simona
• Is Part Of: Critical perspectives on accounting. Volume 79(2021)
• Publication Date: 2021-09
• Subjects: Gender Responsive Budgeting -- Gender equality -- Accounting arena; Accounting -- Social aspects -- Periodicals; Accountants -- Professional ethics -- Periodicals; 657.05
• DOI: 10.1016/j.cpa.2020.102183
• Languages: English
• ISSNs: 1045-2354

Abstract

Highlights: GRB has become a nascent accounting arena with uneven development globally. The conditions of its potential consequential establishment have not yet been met. GRB are not fully embedded within administrative budgeting cycles. GRB has the potential to strengthen accounting's wider set of constitutive values. Accounting scholars can provide a meaningful contribution to existing knowledge of GRB. Abstract: The aim of this paper is to assess the potential of Gender Responsive Budgeting (GBR) for engendering social change and supporting gender equality. In this paper, we argue that GRB has the potential to strengthen accounting's set of constitutive values to challenge the seemingly neutral and genderless character of accounting. We contribute to critical accounting and gender-in-accounting research by fleshing out this potential. We identify the features of GRB, its objectives and principles, provide a critique of existing GRB practices, and outline the role accounting can play in addressing the shortcomings we identify. So far, neither mainstream nor feminist accounting scholarship have contributed to the debate around the development, implementation, and support of GRB. In our view, this topic should be of interest to accounting academics as well as practitioners because of the magnitude of the issues involved in relation to, both, accounting and women.