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

References

• Austrian Federal Chancellery. (2013). Bericht über die wirkungsorientierte Folgenabschätzung. Federal Chancellery.
   Google Scholar
• Austrian Federal Chancellery. (2018). Gender equality in Austria. milestones, successes and challenges. Federal Chancellery.
   Google Scholar
• Austrian Ministry of Finance. (2009). Strategiebericht zum Bundesfinanzrahmengesetz 2009-2013. Austrian Ministry of Finance.
   Google Scholar
• BEIGEWUM. (2002). Frauen macht Budgets. Staatsfinanzen aus Geschlechterperspektive. Mandelbaum.
   Google Scholar
• Berger, P., & Luckmann, T. (1966). The social construction of reality. Anchor Books.
   Google Scholar
• Chakraborty, L. (2014). Gender-responsive budgeting as fiscal innovations. Levy Economics Institute of Bard College.
   Google Scholar
• CoE. (2005). Gender budgeting. Council of Europe.
   Google Scholar
• Drori, G., Höllerer, M., & Walgenbach, P. (2014). The glocalization of organization and management. In G. Drori, M. Höllerer, & P. Walgenbach (Eds.), Global themes and local variations in organization and management. perspectives on glocalization (pp. 3–23). Routledge.
   Google Scholar
• Elson, D. (2000). Gender at the macroeconomic level. In J. Cook, J. Roberts, & G. Waylen (Eds.), Towards a gendered political economy (pp. 77–97). Macmillan.
   Google Scholar
• Ezzamel, M., Hyndman, N., Johnsen, A., & Lapsley, I. (2014). Reforming central government: An evaluation of an accounting innovation. Critical Perspectives on Accounting, 25(4/5), 409–422. DOI: https://doi.org/10.1016/j.cpa.2013.05.006
   Web of Science ®Google Scholar
• Galizzi, G., & Siboni, B. (2016). Positive action plans in Italian universities: Does gender really matter? Meditari Accountancy Research, 24(2), 246–268.
   Web of Science ®Google Scholar
• Höllerer, M. A., Jancsary, D., Barberio, V., & Meyer, R. E. (2020). The interlinking theorization of management concepts. Organization Studies, 41(9), 1284–1310.
   Web of Science ®Google Scholar
• IMF. (2016). Gender budgeting: Fiscal context and current outcomes. IMF.
   Google Scholar
• IMF. (2017). Gender budgeting in G7 countries. IMF.
   Google Scholar
• Jackson, A., & Lapsley, I. (2003). The diffusion of accounting practices in the new ‘managerial’ public sector. International Journal of Public Sector Management, 16(5), 359–372. DOI: https://doi.org/10.1108/09513550310489304
   Google Scholar
• Jorge, S., Nogueira, S., & Ribeiro, N. (2021). The institutionalization of public sector accounting reforms: The role of pilot entities. Journal of Public Budgeting, Accounting & Financial Management, 33(2), 114–137. DOI: https://doi.org/10.1108/JPBAFM-08-2019-0125
   Google Scholar
• Khalifa, R., & Scarparo, S. (2020). Gender responsive budgeting: A tool for gender equality. Critical Perspectives on Accounting, DOI: https://doi.org/10.1016/j.cpa.2020.102183
   Google Scholar
• Klatzer, E., Brait, R., & Schlager, C. (2018). The case of Austria: Reflections on strengthening the potential of gender budgeting for substantial change. In A. O’Hagan, & E. Klatzer (Eds.), Gender budgeting in Europe (pp. 137–157). Palgrave Macmillan.
   Google Scholar
• Klatzer, E., & Stiegler, B. (2011). Gender budgeting—an equality policy strategy. Friedrich-Ebert-Stiftung Shanghai Office.
   Google Scholar
• Lapsley, I., & Wright, E. (2004). The diffusion of management accounting innovations in the public sector: A research agenda. Management Accounting Research, 15(3), 355–374. DOI: https://doi.org/10.1016/j.mar.2003.12.007
   Google Scholar
• Liguori, M., & Steccolini, I. (2012). Accounting change: Explaining the outcomes, interpreting the process. Accounting, Auditing & Accountability Journal, 25(1), 27–70. DOI: https://doi.org/10.1108/09513571211191743
   Web of Science ®Google Scholar
• Mader, K. (2010). Gender Budgeting: Geschlechtergerechte gestaltung von Wirtschaftspolitik. Wirtschaft und Politik, 33, 44–49.
   Google Scholar
• Marx, U. (2019). Accounting for equality: Gender budgeting and moderate feminism. Gender, Work & Organization, 26(8), 1176–1190. DOI: https://doi.org/10.1111/gwao.12307
   Web of Science ®Google Scholar
• Meyer, R. (2004). Globale Managementkonzepte und lokaler Kontext. Organisationale Wertorientierung im österreichischen öffentlichen Diskurs. WUV Universitätsverlag.
   Google Scholar
• Moser, B., & Korać, S. (2020). Introducing gender perspectives in the budgetary process at the central government level. International Journal of Public Administration, DOI: https://doi.org/10.1080/01900692.2020.1755683
   Google Scholar
• Nolte, I., Polzer, T., & Seiwald, J. (2021). Gender budgeting in emerging economies–a systematic literature review and research agenda. Journal of Accounting in Emerging Economies, DOI: https://doi.org/10.1108/JAEE-03-2020-0047
   Google Scholar
• OECD. (2016). Gender budgeting in OECD countries. OECD.
   Google Scholar
• OECD. (2019). Designing and implementing gender budgeting. A path to action. OECD.
   Google Scholar
• O’Hagan, A. (2018). Conceptual and institutional origins of gender budgeting. In A. O’Hagan, & E. Klatzer (Eds.), Gender budgeting in Europe (pp. 19–42). Palgrave Macmillan.
   Google Scholar
• Parliamentary Budget Office. (2019). Gender Budgeting. Fortschritte und Herausforderung. Austrian Parliament.
   Google Scholar
• PEFA. (2019). Supplementary framework for assessing gender responsive budgeting. PEFA.
   Google Scholar
• Polzer, T., Gårseth-Nesbakk, L., & Adhikari, P. (2020). ‘Does your walk match your talk?’ Analyzing IPSASs diffusion in developing and developed countries. International Journal of Public Sector Management, 33(2/3), 117–139. DOI: https://doi.org/10.1108/IJPSM-03-2019-0071
   Web of Science ®Google Scholar
• Polzer, T., & Seiwald, J. (2021). Outcome orientation in Austria: How far can late adopters move? In Z. Hoque (Ed.), Public sector reform and performance management in developed economies (pp. 119–145). Routledge.
   Google Scholar
• Pressman, J., & Wildavsky, A. (1973). Implementation: How great expectations in Washington are dashed in Oakland. University of California Press.
   Google Scholar
• Quinn, S. (2017). Gender budgeting in Europe: What can we learn from best practice? Administration, 65(3), 101–121. DOI: https://doi.org/10.1515/admin-2017-0026
   Web of Science ®Google Scholar
• Rao, H., Monin, P., & Durand, R. (2003). Institutional change in Toque Ville: Nouvelle cuisine as an identity movement in French gastronomy. American Journal of Sociology, 108(4), 795–843. DOI: https://doi.org/10.1086/367917
   Web of Science ®Google Scholar
• Rogers, E. M. (2003). Diffusion of innovations. Free Press.
   Google Scholar
• Saliterer, I., Korać, S., Moser, B., & Rondo-Brovetto, P. (2019). How politicians use performance information in a budgetary context. Public Administration, 97(4), 829–844. DOI: https://doi.org/10.1111/padm.12604
   Web of Science ®Google Scholar
• Sassen, S. (2010). Strategic gendering: One factor in the constituting of novel political economies. In S. Chant (Ed.), International handbook of gender and poverty: Concepts, research, policy (pp. 522–527). Edward Elgar.
   Google Scholar
• Schneiberg, M., & Clemens, E. (2006). The typical tools for the job: Research strategies in institutional analysis. Sociological Theory, 24(3), 195–227. DOI: https://doi.org/10.1111/j.1467-9558.2006.00288.x
   Web of Science ®Google Scholar
• Steccolini, I. (2019). New development: Gender (responsive) budgeting—a reflection on critical issues and future challenges. Public Money & Management, 39(5), 379–383.
   Web of Science ®Google Scholar
• Steger, G. (2010). Austria’s budget reform: How to create consensus for a decisive change of fiscal rules. OECD Journal on Budgeting, 10(1), 7–20. DOI: https://doi.org/10.1787/budget-10-5kmh5hcrx924
   Google Scholar
• Streeck, W., & Thelen, K. (2005). Introduction: Institutional change in advanced political economies. In W. Streeck, & K. Thelen (Eds.), Beyond continuity: Explorations in the dynamics of advanced political economies (pp. 3–39). OUP.
   Google Scholar
• Tolbert, P., & Zucker, L. (1983). Institutional sources of change in the formal structure of organizations. Administrative Science Quarterly, 28(1), 22–39. DOI: https://doi.org/10.2307/2392383
   Web of Science ®Google Scholar
• Trochim, W., & Donnelly, J. (2006). The research methods knowledge base. Atomic Dog Publishing.
   Google Scholar
• UN Women. (2019). Gender equality as an accelerator for achieving the Sustainable development Goals. UNDW and UN Women.
   Google Scholar
• Von Hippel, E. (1988). The sources of innovation. OUP.
   Google Scholar
• Wedlin, L., & Sahlin, K. (2017). The imitation and translation of management ideas. In R. Greenwood, C. Oliver, T. Lawrence, & R. Meyer (Eds.), The SAGE handbook of organizational institutionalism (pp. 102–127). Sage.
   Google Scholar