Resumo

SHARP, Rhonda. The economics and politics of auditing goverment budgetsfor their gender impacts. Inv. Econ [online]. 2001, vol.61, n.236, pp.45-76. ISSN 0185-1667.

Assessing govemment budgets for their potentially different and unequal impact on women and men is emerging as a practical strategy for monitoring and promoting economic and social equality in both gender and class terms. Interest in gender sensitive budget analyses (or auditing the budget for its gendered impacts) has grown in the context of persistent gender inequalities, women's economic vulnerability in the face of economic restructuring and globalization and significant policy shifts. This paper traces the development of gender sensitive budget audits, their distinguishing features and the economic and political rationales which have underpinned their emergence. It concludes that a political economy analysis of gender sensitive budget assessments highlights the potential of these exercises but the realization of this potential requires the contestation of both orthodox economic ideas and policies and conventional budgetary politics.

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