Social equity in public budgeting

An analysis of Maryland’s counties

Bibliographic Data

ID20201901
AuthorsJuan Pablo Martínez Guzmán (0000-0002-3457-8703, School of Public Policy, University of Maryland , , ,), Laura Beachley (School of Public Policy, University of Maryland , , ,), John C Ronquillo (0000-0003-1340-9203, School of Public Policy, University of Maryland , , ,)
Year2025
Volume37
Issue6
Pages413-427
Publication date2025-12-15
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-06-2025-0148
OpenAlexW4416450551
LanguageEN
Citations received1
References cited29

Purpose This research aims to enhance the understanding of how social equity considerations are incorporated into the formulation and execution of public budgets and to identify the key factors that explain variations in the use of social equity considerations across different governments. Design/methodology/approach This research follows a qualitative comparison of multiple county governments in the State of Maryland. A predetermined theoretical framework guides the study, and the data comes from a survey of government officials, databases and government documentation. Findings Nearly half of the counties in our study routinely include equity information in budget processes like spending analysis, contracting, grants and hiring. Political ideology and budgetary institutions are key predictors of whether a government considers equity information. Originality/value These findings contribute to the growing literature on social equity in public budgeting by expanding the understanding of how equity is introduced in decision-making and which factors influence its prominence

Ideology · Politics · Social equality · State government · Fiscal Policies and Political Economy · Local Government Finance and Decentralization · Public Policy and Administration Research

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