Leading the Charge: The Role of Women in Municipal Budgeting

ABSTRACT Gender inclusion and diversity have become increasingly important in local governance as a tool to improve equitable public decision‐making. Despite these efforts, the representation of women in leadership roles, particularly those heading initiatives such as social equity budgeting (SEB), varies greatly by municipality. Using a survey of North Carolina municipal governments, this study investigates the determinants of women's leadership in budget and finance offices. The paper examines three interconnected factors hypothesized to foster female leadership in local budgeting: a diverse municipal population, an inclusive departmental culture, and the adoption of SEB initiatives. Preliminary findings show that municipalities with demographic diversity and supportive organizational norms are more likely to appoint women to leadership positions within the budgeting and finance office. The paper discusses the association between SEB adoption and the likelihood of appointing a female budget director, which could serve as a catalyst for broader social change within public budgeting.