Practical guidance to integrate gender into public financial management (GSDRC Helpdesk Research Report 1095)
Abstract
Query What practical guidance is available on integrating gender into public financial management systems in developing countries? What is the evidence on what has worked and what has not worked? If possible, provide specific guidance on the different parts of PFM systems. Key findings A medium-sized body of rigorous literature provides guidance on how to integrate gender into PFM systems successfully. This guidance is a balance of academic, practitioner and policy works, based on both quantitative and qualitative approaches and tools. It is based on a mix of theoretical models and case studies on single or multiple countries, with cases that are geographically diverse (Asia, Latin America, North Africa, Sub-Saharan Africa, the Pacific). The literature comprises findings on successes and failures, recommendations, and acknowledgements of remaining gaps or shortcomings in the integration of gender into PFM. There is strong consistency in the guidance various authors offer. While the literature on gender in PFM is rigorous, guidance is by nature prescriptive and normative. A rapid review of the literature suggests the evidence base may have a few weaknesses