Gender diversity in municipal governmental bodies and budgetary solvency

  1. Roberto Cabaleiro 1
  2. Enrique Buch 1
  1. 1 Universidad de Vigo, Vigo-SPAIN
Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Ano de publicación: 2023

Volume: 26

Número: 2

Páxinas: 315-329

Tipo: Artigo

DOI: 10.6018/RCSAR.483041 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

Outras publicacións en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumo

Diverse research has analysed the effects of gender in government on public budgetary outcomes usingthe gender bias approach – gender trait –; however, studies evaluating the gender effects of municipal governments on budgetary solvency using a gender balance approach – gender diversity – are scarce. Our objective was to determine whether gender diversity in Spanish municipal governments affects institutional budgetary solvency, taking into account that the mayor’s gender and the ideology of the government could impede visualizing the effects of diversity because they create heterogeneity. Using both static and dynamicpanel data models on a sample of Spanish municipalities with more than 20,000 inhabitants, we foundthat gender diversity has a positive effect on budgetary solvency when the municipality has a male mayor.However, the effect of gender diversity is negative if the mayor is a woman, which could be explained by the different arguments provided by social identity or social categorization theories

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