The United Nations Sustainable Development Goals Agenda includes gender equality as one of its 17 goals and emphasizes the importance of supporting women’s empowerment to meet the SDGs. Gender-responsive budgeting (GRB) can help achieve gender equality in organizations, but there continue to be limitations on exploiting its full potential. Further research is needed, especially in the public sector and at higher education institutions. This paper investigates the development of the GRB process and the related reporting practices, as well as the potential to fully integrate it into the university’s strategic policies at the University of Ferrara. The paper is based on a qualitative content analysis of annual GRB reports from 2011 to 2018. The results show that, during this period, GRB at the university changed from playing an accountability role to having a performance measurement role. Although GRB has become more relevant inside the organization, the extent of the integration with the university strategy and the budgeting cycle remains limited, which hampers the strategic relevance of GRB.

(2021). The Journey to Gender-Responsive Budgeting: Lessons Learned from Higher Education [journal article - articolo]. In SUSTAINABILITY. Retrieved from http://hdl.handle.net/10446/200366

The Journey to Gender-Responsive Budgeting: Lessons Learned from Higher Education

Oppi, Chiara;
2021-01-01

Abstract

The United Nations Sustainable Development Goals Agenda includes gender equality as one of its 17 goals and emphasizes the importance of supporting women’s empowerment to meet the SDGs. Gender-responsive budgeting (GRB) can help achieve gender equality in organizations, but there continue to be limitations on exploiting its full potential. Further research is needed, especially in the public sector and at higher education institutions. This paper investigates the development of the GRB process and the related reporting practices, as well as the potential to fully integrate it into the university’s strategic policies at the University of Ferrara. The paper is based on a qualitative content analysis of annual GRB reports from 2011 to 2018. The results show that, during this period, GRB at the university changed from playing an accountability role to having a performance measurement role. Although GRB has become more relevant inside the organization, the extent of the integration with the university strategy and the budgeting cycle remains limited, which hampers the strategic relevance of GRB.
CESC - Centro sulle dinamiche economiche, sociali e della cooperazione - Centre for Socio-economic Dynamics and Cooperation
articolo
11-feb-2021
2021
Inglese
online
13
4 (art. 2019)
1
23
Settore SECS-P/07 - Economia Aziendale
gender-responsive budgeting; gender-responsive budgeting report; higher education institutions; content analysis; Italy; sustainable development
This article belongs to the Special Issue Exploring Sustainability Accounting and Management in Higher Educational Institutions indice consultabile alla pagina https://www.mdpi.com/journal/sustainability/special_issues/Sustainability_Accounting
Oppi, Chiara; Cavicchi, Caterina; Vagnoni, Emidia
info:eu-repo/semantics/article
open
(2021). The Journey to Gender-Responsive Budgeting: Lessons Learned from Higher Education [journal article - articolo]. In SUSTAINABILITY. Retrieved from http://hdl.handle.net/10446/200366
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1.1 Contributi in rivista - Journal contributions::1.1.01 Articoli/Saggi in rivista - Journal Articles/Essays
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