The general acceptance level of gender responsive budgeting practices in private sector enterprises: A field research study in Diyarbakır province

In recent years, the Gender Responsive Budgeting approach has been adopted as a tool for achieving gender equality in economic terms. Gender equality in the economic context is one of the basic parameters of sustainable economic development. In addition, the Gender Responsive Budgeting approach is a tool that can be applied by the competent authorities in preventing and eliminating the feminization of poverty. This thesis makes an assessment of Gender Responsive Budgeting with an awareness of the governance dimension of sustainable economic development. On this basis, it examines the perspective of private sector enterprises, which should be among the actors of the budget making process. Therefore, firstly, a conceptual framework of the Gender Responsive Budgeting approach is presented. Secondly, the foundations of the conceptualization of Gender Responsive Budgeting and examples of good practices are presented. Thirdly, the interest of private sector enterprises in the issue is analyzed together with sustainability and gender equality indices in international financial markets and stock exchanges. Next, the main policy areas on which Gender Responsive Budgeting practices focus are analyzed. Finally, the data of a quantitative study conducted with the participation of private sector enterprises operating in the province of Diyarbakır are presented. In addition to a participatory approach to Gender Responsive Budgeting, this thesis has also proceeded with an approach based on women's empowerment. The aim of this thesis is to determine the level of general acceptance of Gender Responsive Budgeting practices, which have not yet been implemented on the basis of central government in our country, in terms of private sector enterprises. This study is shaped by the idea that Gender Responsive Budgeting is one of the basic practices to eliminate the disadvantaged position of women in the context of gender roles. Sustainable economic development can be achieved through good governance and therefore through a participatory budget approach. As a result, it is important to implement Gender Responsive Budgeting practices in Turkey through the public sector and to act together with all actors in the budget-making process to achieve sustainable economic development goals.