Social equity in public budgeting: an analysis of Maryland’s counties

Juan Pablo Martínez Guzmán, Laura Beachley and John C. Ronquillo

Journal of Public Budgeting, Accounting & Financial Management, 2025, vol. 37, issue 6, 413-427

Abstract: PurposeThis 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/approachThis 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.FindingsNearly 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/valueThese 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.

Keywords: Public budgeting; Social equity; Social-equity budgeting; Maryland; Budget institutions; County governments (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-06-2025-0148

DOI: 10.1108/JPBAFM-06-2025-0148

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