LAUSR

The paper explores how members of parliament (MPs) address gender-related aspects in the budgeting process at the central level in Germany, a country that pursues gender equality as a global objective but has not implemented gender budgeting (GB) (yet). Nevertheless, from a budgeting perspective the German context is interesting, as parliament has unrestricted powers to amend the budget draft. The study follows approaches in performance management literature streams that have explored different types of performance information use. Building on a qualitative analysis of parliamentary budget debates, our results show that gender-related aspects matter in budgeting even when GB is not implemented. However, resources are less often referenced than programmes and policies in the budget debates. We find that MPs address gender-related aspects in a differentiated way (reflected in four types of performance information use), and that this is affected by user characteristics: the MPs’ gender, their party affiliation, committee membership and in some aspects, their age. While it may not come as a surprise that female MPs act as advocates for gender-related aspects, it is interesting that female MPs are more likely to reference resources when addressing gender-related aspects than male MPs. Further, our analysis of types of performance information use shows that a party's position as either a part of a governing coalition or opposition, as well as party lines across the opposition, affect the way in which gender-related aspects are addressed: exerting supportive use types (i.e., legitimizing, highlighting) and rather challenging use types (i.e., de-legitimizing, deflecting). Points for practitioners Even in a context where gender budgeting is not implemented, members of parliament (MPs) reference gender equality in budget debates. The frequency and the way in which gender-related aspects are referenced mirrors MPs’ stance towards gender equality (rather supportive/rather challenging). Female MPs are more likely than male MPs to draw attention to the allocation of resources for gender-related issues. More female MPs in parliament may strengthen advocacy for gender-related aspects, particularly if budget documents do not contain gender-related performance goals.