Gender auditing vs gender budgeting: il ciclo della accountability di genere

The Gender Budget Initiatives in Italy are a recent issue. As in the whole world, the first experiences were conducted on past or present financial statements in order to report the gender equity performance achieved by the public policies (Gender Auditing or Gender Budget Analysis), although the main goal remains the formulation of gender-sensitive budgets (Gender Budgeting). Through a qualitative approach and an empirical analysis, this study aims to investigate the Italian Gender Initiatives which seek to bridge the gap between gender auditing and gender budgeting.