Abstract

MAGIORANO, Yamila Ethel. Presupuestos sensibles al género: Principales avances en la Argentina. Escr. Contab. Adm. [online]. 2020, vol.11, n.1, pp. 10-23. ISSN 1853-2055.

Public accounts affect women and men differently, i.e. they are not gender neutral. Therefore, some institutionalization processes of gender-sensitive budgets in other parts of the world are analyzed. Subsequently, the context in which legislative initiatives in Argentina arise and the advances linked to the budget process in the national government, the Autonomous City of Buenos Aires and the Municipality of Rosario are described. An analysis is provided of the projects that are under national debate and can become references to support development at provincial or municipal levels, or even in national universities. In order to initiate its implementation in Argentina, the Financial Administration and Public Control Law 24156 and the Manual of Budgetary Classifications of the National Public Sector must be modified, although cultural behavior change still represents the main challenge to the implementation of public policies.

Keywords : Public Budget; Gender; Women; Argentina.