Research for this report was unable to find conclusive cases where public financial management (PFM) reform led to impacts on gender equality. This is because PFM reform does not necessarily lead to gender equality impacts, and conversely improvements in gender equality do not always require, or follow on from, PFM reform. It may also be that gender impacts are rarely covered in impact analyses as gender is not the focus of most PFM reforms. Consequently, this report identifies a range of literature which finds links between aspects of PFM and gender. Research for this report did not identify evidence which compared PFM reforms to other reforms in terms of their impact on gender equality. Neither was there material identified which compares the impact of PFM reforms on gender equality to the impact on other policy objectives.
The main literature which links gender impacts with PFM is that on Gender Responsive Budgeting (GRB). GRB looks to incorporate a gender equality perspective into the budgetary process and to restructure revenues and expenditures to strengthen gender equality and women’s empowerment (OECD, 2010). There is other material, which though not explicitly taking a GRB approach, looks to include a gender perspective or improve gender sensitivity.