This study explores how managers and officials enable public value (PV) creation through accounting practices in higher education institutions (HEIs). Adopting a narrow perspective related to gender accounting, this paper presents a comparative case study of three HEIs based in Italy that have been implementing gender-responsive budgeting (GRB) in the last few years. Interviews are conducted with managers and officials involved in GRB processes. The results are analyzed on the basis of Moore's strategic triangle and the strategic alignment among its dimensions. Scarce integration within HEI strategies and low involvement of internal and external stakeholders in iterative processes for strategy definition are identified. Furthermore, the GRB is a standalone gender accounting practice and has limited capability of assessing gender equality outcomes. These results are among the main factors limiting the capability of HEIs to deliver PV through GRB.

(2022). Gender‐responsive budgeting for public value creation: Insights from higher education [journal article - articolo]. In FINANCIAL ACCOUNTABILITY & MANAGEMENT. Retrieved from https://hdl.handle.net/10446/231509

Gender‐responsive budgeting for public value creation: Insights from higher education

Oppi, Chiara;Galizzi, Giovanna
2022

Abstract

This study explores how managers and officials enable public value (PV) creation through accounting practices in higher education institutions (HEIs). Adopting a narrow perspective related to gender accounting, this paper presents a comparative case study of three HEIs based in Italy that have been implementing gender-responsive budgeting (GRB) in the last few years. Interviews are conducted with managers and officials involved in GRB processes. The results are analyzed on the basis of Moore's strategic triangle and the strategic alignment among its dimensions. Scarce integration within HEI strategies and low involvement of internal and external stakeholders in iterative processes for strategy definition are identified. Furthermore, the GRB is a standalone gender accounting practice and has limited capability of assessing gender equality outcomes. These results are among the main factors limiting the capability of HEIs to deliver PV through GRB.
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Oppi, Chiara; Galizzi, Giovanna
(2022). Gender‐responsive budgeting for public value creation: Insights from higher education [journal article - articolo]. In FINANCIAL ACCOUNTABILITY & MANAGEMENT. Retrieved from https://hdl.handle.net/10446/231509
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