The Formulation of Gender Sensitive Budgets: Integrating Gender into the Balanced Scorecard

Abstract

Gender Budget Initiatives are becoming more and more popular at a national and sub-national level with governments, although most of these are still at the analysis/reporting stage. This paper identifies the conditions that allow gender initiatives to be considered not only as a mere reporting process, but also a budgeting process which might be usefully employed in planning and control processes. The paper suggests that the gender dimension should be included in the balanced scorecard in order to produce a tool which governments can use in their approach to the formulation of gender sensitive budgets.