Leading the Charge: The Role of Women in Municipal Budgeting
基于北卡罗来纳州市政调查，研究影响女性在预算和财务办公室担任领导职务的因素，发现人口多样性和包容性文化更可能促成女性领导，并探讨社会公平预算与任命女性预算主任的关联。
ABSTRACT Gender inclusion and diversity have become increasingly important in local governance as a tool to improve equitable public decision‐making. Despite these efforts, the representation of women in leadership roles, particularly those heading initiatives such as social equity budgeting (SEB), varies greatly by municipality. Using a survey of North Carolina municipal governments, this study investigates the determinants of women's leadership in budget and finance offices. The paper examines three interconnected factors hypothesized to foster female leadership in local budgeting: a diverse municipal population, an inclusive departmental culture, and the adoption of SEB initiatives. Preliminary findings show that municipalities with demographic diversity and supportive organizational norms are more likely to appoint women to leadership positions within the budgeting and finance office. The paper discusses the association between SEB adoption and the likelihood of appointing a female budget director, which could serve as a catalyst for broader social change within public budgeting.