Diversidad de género en los órganos de gobierno municipal y solvencia presupuestaria

Gender diversity in municipal governmental bodies and budgetary solvency

Autores/as

DOI: https://doi.org/10.6018/rcsar.483041
Palabras clave: Género, Diversidad de género, Solvencia presupuestaria, Gobiernos locales

Resumen

Diversas investigaciones han analizado los efectos del género en el gobierno sobre los resultados presupuestarios públicos utilizando el enfoque de sesgo de género – rasgo de género –; sin embargo, los estudios que evalúan los efectos del género de los gobiernos municipales sobre la solvencia presupuestaria usando un enfoque de equilibrio de género – diversidad de género – son escasos.

Nuestro objetivo es conocer si la diversidad de género en los gobiernos municipales españoles afecta a la solvencia presupuestaria institucional, teniendo en cuenta que el género del alcalde y la ideología del gobierno podrían impedir visualizar los efectos de la diversidad, porque generan heterogeneidad. Utilizando tanto un modelo estático como uno dinámico de datos de panel en una muestra de municipios españoles de más de 20.000 habitantes, nuestro principal hallazgo es que la diversidad de género tiene un efecto positivo en la solvencia presupuestaria cuando el municipio tiene un alcalde. Sin embargo, el efecto de la diversidad de género tiene un impacto negativo si el gobierno municipal está encabezado por una alcaldesa, lo que podría encontrar su explicación en diferentes argumentos aportados por las teorías de la identidad social o de la categorización social.

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Publicado
01-07-2023
Cómo citar
Cabaleiro, R., & Buch, E. (2023). Diversidad de género en los órganos de gobierno municipal y solvencia presupuestaria: Gender diversity in municipal governmental bodies and budgetary solvency. Revista de Contabilidad - Spanish Accounting Review, 26(2), 315–329. https://doi.org/10.6018/rcsar.483041
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