After three decades of public financial management reforms, around three quarters of OECD countries are using accrual accounting with some adopting accrual budgeting as well (OECD Accruals 2016 Survey). This is however a sensitive time: questions are increasingly being raised on the cost and...

Thailand set out a commitment to introduce gender budgeting in its 2017 Constitution. This Gender Budgeting Action Plan, prepared at the request of the Thai government, assesses the extent to which the necessary foundations are in place to develop and implement an effective approach to gender...

This article takes stock of actions that the government of Ireland has taken to mainstream equality considerations into the budget process. It provides options and recommendations on future directions for equality budgeting in Ireland, in light of national developments and international...