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Gender inequalities and climate change are global problems that concern the whole world. These two basic questions also have intersections with each other. Disruptions in natural life, usually due to human activities, lead to climate change over time. Climate change, on the other hand, deepens the already existing gender inequalities. Problems such as water scarcity, natural disasters, lack of access to clean water, and energy shortages are gender-responsive issues that affect women and men in different ways. All these factors, as supported in the literature, cause women to be in an even more disadvantageous position against climate change. One of the policy tools of states in the face of this problem is fiscal solutions. As a fiscal policy tool, government budgets can be used to eliminate the negative effects of climate change on women. This is called gender responsive climate budgeting (GRCB) in the literature. In order to apply GRCB, firstly sex-disaggregated data are required. In addition, institutional structures should be strengthened and strategic plans should be designed in a way that establishes the link between gender and climate change. This process should be carried out in a multistakeholder manner and the resources allocated for the financing of the problems should gain a gender-responsive structure.

This chapter presents the findings of a Gender and Leadership study on promoting gender responsiveness and equality in Ghanaian Colleges of Education (CoEs) conducted in 2017. Specifically, this chapter explores CoEs actors’ perspectives on and experiences with using predetermined gender-responsive scorecard (GRS) as a strategy for promoting gender equality within the CoEs. Multiple-case study involving 10 CoEs selected purposively was used to explore the GRS implementation. Data collection and analysis methods included semi-structured interviews and “processual” analysis. The findings revealed a general contradiction among respondents regarding which gender actions/strategies had been implemented in the case study CoEs. Nonetheless, amid reported implementation challenges, there was general acknowledgment of the importance of the GRS in running gender-responsive CoEs in Ghana. The study concludes that the effective use and implementation of the GRS strategies appear imperative in promoting female success in CoEs, not only in Ghana but also in contexts where gender gap is an issue in teacher education.

Gender budgeting aims to include a gender perspective at all stages of the budgetary process. Emerging economies (EEs) face different challenges in gender equality to high-income economies–with larger informal economic sectors that typically employ a larger proportion of women and weaker political accountability. We analyse the literature on gender budgeting in EEs and derive avenues for future research.

Adopting a systematic literature review, we investigate the focus of research on gender budgeting in EEs and analyse how the literature has developed over the last decade.

Our results show that gender budgeting is a relevant topic in EEs. The literature focuses on overall rationales for employing gender budgeting and its theoretical implementation. However, many studies remain explorative, reviewing existing content without collecting new and potentially more suitable data. The evidence on the success of gender budgeting initiatives is mixed. While a number of studies present positive experiences regarding certain aspects of gender budgeting, other studies discuss a decoupling between adopted instruments and their actual use, as well as projects not being further pursued or developed when donors retreat.

Given the identified lack of studies reporting on actual implementation experiences, future research should address gender budgeting from an accounting and accountability perspective and focus on the reform impacts.

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.

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.

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.

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.

Participatory budgeting's (PB’s) proponents hope that bringing development projects to historically underserved communities will improve well-being by extending infrastructure and services. This article details the logic connecting PB to well-being, describes the evolution of PB programs as they spread around the world and consolidates global evidence from research that tests hypotheses on PB's impact. The purpose of this paper is to address these issues.

Unstructured literature review and comparative case study across five global regions.

The authors find evidence for PB's impact on well-being in several important contexts, mostly not only in Brazil, but also in Peru and South Korea. They also find that very few rigorous, large-N, comparative studies have evaluated the relationship between PB and well-being and that the prospects for social accountability and PB's sustainability for well-being are not equally strong in all contexts. They argue that PB has great potential to improve well-being, but program designs, operational rules and supporting local conditions must be favorable to realize that potential.

This is one of the few efforts to build theory on where and why the authors would expect to observe relationships between PB and well-being. It is also one of the first to consolidate global evidence on PB's impact.

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.