Table 1 Theoretical framework Sections... | Emerald Publishing

Table 1

Theoretical framework

Sections of the framework	Guiding questions
Use of equity considerations in budget formulation and execution	To what extent have the reforms that incorporate social equity into public budgeting progressed beyond informal or nascent efforts to become comprehensive, deeply institutionalized practices across different phases of the budget cycle and government functions?
Political context	In the current political environment, is the political ideology of a jurisdiction sufficient to predict whether a government will undertake the implementation of equity-oriented budgetary reforms?
Economic context	Does a jurisdiction’s economic health enable more comprehensive and sustainable equity-oriented budgetary reforms, or does it simply provide a permissive environment for politically motivated, less-substantive initiatives?
Leadership	What specific qualities of leadership—such as transformational leadership or a commitment to transparency and accountability—are most critical in overcoming institutional inertia and political resistance to champion and sustain equity-oriented budgetary reforms?
Budget institutions	In what ways do strong budgetary institutions—such as the use of performance information and medium-term planning—provide a necessary technical and procedural foundation that allows equity-oriented reforms to be effectively embedded and measured?
Budgetary and financial transparency	Is the level of budgetary and financial transparency a direct catalyst for promoting equity in resource allocation?

Sections of the framework	Guiding questions
Use of equity considerations in budget formulation and execution	To what extent have the reforms that incorporate social equity into public budgeting progressed beyond informal or nascent efforts to become comprehensive, deeply institutionalized practices across different phases of the budget cycle and government functions?
Political context	In the current political environment, is the political ideology of a jurisdiction sufficient to predict whether a government will undertake the implementation of equity-oriented budgetary reforms?
Economic context	Does a jurisdiction’s economic health enable more comprehensive and sustainable equity-oriented budgetary reforms, or does it simply provide a permissive environment for politically motivated, less-substantive initiatives?
Leadership	What specific qualities of leadership—such as transformational leadership or a commitment to transparency and accountability—are most critical in overcoming institutional inertia and political resistance to champion and sustain equity-oriented budgetary reforms?
Budget institutions	In what ways do strong budgetary institutions—such as the use of performance information and medium-term planning—provide a necessary technical and procedural foundation that allows equity-oriented reforms to be effectively embedded and measured?
Budgetary and financial transparency	Is the level of budgetary and financial transparency a direct catalyst for promoting equity in resource allocation?

Source(s): Authors’ own work