In Italia il fenomeno dell’analisi di genere dei bilanci pubblici ha adottato, in linea con la tendenza internazionale, la forma della rendicontazione a consuntivo (gender auditing). Non mancano però alcuni tentativi di realizzare dei bilanci di previsione “gender-sensitive”, anche se gli impatti di tale trasformazione sono ancora poco studiati. Attraverso l’analisi qualitativa (con analisi documentale e svolgimento di interviste) di due amministrazioni comunali (Bologna e Forlì) che stanno sperimentando il passaggio dal gender auditing al gender budgeting, il presente contributo intende dar conto di quali siano le implicazioni rilevanti per l’attuazione del bilancio di genere in Italia. Tali implicazioni (strategie) vogliono rappresentare un framework guida per sviluppi successivi.
Consistent with international trends, Italian gender-focused analyses on government accounting have generally focused on gender auditing. Some attempts have been made to produce “gendersensitive” budgets, but the effects of these initiatives have so far been scarcely investigated. The aim of this paper is to produce knowledge about the possible strategies for the introduction of gender budgeting. To this end, a multiple case study analysis was conducted in two Italian municipalities (Bologna and Forlì) which are experimenting the transition from gender auditing to gender budgeting. Tape-recorded interviews and documental analyses were used to gather empirical evidence. Results provide a useful framework for future developments.
Consistent with international trends, Italian gender-focused analyses on government accounting have generally focused on gender auditing. Some attempts have been made to produce “gendersensitive” budgets, but the effects of these initiatives have so far been scarcely investigated. The aim of this paper is to produce knowledge about the possible strategies for the introduction of gender budgeting. To this end, a multiple case study analysis was conducted in two Italian municipalities (Bologna and Forlì) which are experimenting the transition from gender auditing to gender budgeting. Tape-recorded interviews and documental analyses were used to gather empirical evidence. Results provide a useful framework for future developments.
