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Gender-responsive budgeting implementation challenges: evidence from South Korea

Juan Pablo Martínez Guzmán (School of Public Policy, University of Maryland, College Park, Maryland, USA)

Journal of Public Budgeting, Accounting & Financial Management

ISSN: 1096-3367

Article publication date: 5 January 2024

Issue publication date: 11 April 2024

65

Abstract

Purpose

The purpose of this research is to further the understanding of how to implement gender-responsive budgeting (GRB) systems. The author explores whether GRB reforms might benefit from integration into a performance-oriented budgetary structure and whether GRB's equity orientation is linked to additional implementation challenges.

Design/methodology/approach

This research follows a qualitative case study of South Korea guided by a predetermined research framework and built from extensive documentation, archival records and expert interviews.

Findings

GRB’s integration into a performance framework can be burdensome, and the equity orientation of GRB results in additional implementation challenges, such as higher vulnerability to the political context and active resistance from public officials.

Originality/value

This research shows that integrating GRB with performance systems may require overcoming significant administrative obstacles. Also, GRB’s equity orientation is linked to a higher vulnerability to the political cycle and active resistance from civil servants.

Keywords

Citation

Martínez Guzmán, J.P. (2024), "Gender-responsive budgeting implementation challenges: evidence from South Korea", Journal of Public Budgeting, Accounting & Financial Management, Vol. 36 No. 2, pp. 177-194. https://doi.org/10.1108/JPBAFM-06-2023-0089

Publisher

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Emerald Publishing Limited

Copyright © 2023, Emerald Publishing Limited

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