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

T Polzer, IM Nolte, J Seiwald - International Review of …, 2023 - journals.sagepub.com
Gender budgeting calls for including a gender perspective at all levels of governmental
budgetary processes. While the literature on gender budgeting is interdisciplinary and …

Environmental management accounting–developments over the last 20 years from a framework perspective

RL Burritt, S Schaltegger… - Australian Accounting …, 2023 - Wiley Online Library
The most cited framework for environmental management accounting to date was published
in the Australian Accounting Review 20 years ago. This framework has until today …

Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review

T Polzer, P Adhikari, CP Nguyen… - Journal of Public …, 2021 - emerald.com
Purpose The aim of the study is to review the extant literature on International Public Sector
Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income …

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

T Polzer, J Seiwald - Public Money & Management, 2021 - Taylor & Francis
IMPACT The Austrian case emphasizes that Gender-Responsive Budgeting (GRB) is most
successful if underpinned by legislation; however, overly detailed and rigorous guidelines …

The consideration of diversity in the accounting literature: A systematic literature review

A Ghio, Z Occhipinti, R Verona - 2024 - Taylor & Francis
This paper presents the findings of a systematic literature review to identify research trends
and future research opportunities focusing on how diversity is considered in the accounting …

Gender and climate-relevant agri-food systems governance: A strategic evidence review

D Amoak, D Najjar, J Kyle - 2022 - cgspace.cgiar.org
There is a need to address gender inequalities in agri-food systems governance to close the
gender gap and improve women's agency and participation in the agri-food sector. Women …

Editorial–a plea for changing directions of public sector accounting research in emerging economies

C Kuruppu, P Adhikari, J van Helden - Journal of Accounting in …, 2021 - emerald.com
The pandemic and the financial crisis of 2008 have demonstrated the importance of
governments' involvement in protecting the lives and livelihoods of citizens. At the same …

Future directions for research in national and subnational government budgeting

J Yu, Z Zhang - Research Handbook on Public Financial …, 2023 - elgaronline.com
Recent years have witnessed numerous challenges to national and subnational government
budgeting. It is an understatement that the US federal government's budgeting system is not …

Determinants of gender budgeting practices: Evidence from municipal governments in South Korea

SM Jung - Public Performance & Management Review, 2022 - Taylor & Francis
In recent decades, many countries have introduced gender budgeting initiatives both at the
national and subnational levels. Gender budgeting aims to enhance the gender …

Evaluating Gender Responsive Budgeting in Turkey

MI Yenilmez - Ondokuz Mayıs Üniversitesi Kadın ve Aile …, 2022 - dergipark.org.tr
Ekonomik, sosyal ve politik eşitlik ölçütlerine göre, kadınlar erkeklere göre dezavantajlıdır.
Dışsallık kavramı, bütçe programlarına ve politikalarına toplumsal cinsiyet bütçelemesi dahil …