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ABSTRACT The article highlights activities and findings of the Belgian initiative regarding gender budgeting, which are put against the background of theory and practice developed so far elsewhere. Attention is drawn upon the opportunities of gender budgeting to push further forward the policy goals of gender equality, thereby overcoming a number of problems commonly associated with the currently widely propagated strategy of gender mainstreaming. The article provides first-hand information on the origin of the Belgian initiative, its political location, the activities performed and the methodology used. Analysis of findings addresses a number of key dimensions in gender budgeting, including (i) the overarching importance of the political location, (ii) the internal management and monitoring function of gender budgeting and the importance of prevailing budgetary systems, and (iii) the external accountability function of gender budgeting and the need to link up with outside-government initiatives.
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