Abstract

The extant literature has demonstrated the vast gender differences among public officials, especially as it relates to agenda priorities and implementation as well as leadership and management styles. However, questions remain as to budget-related organizational performance and gender differences. Previous studies have examined elected official and high level management differences with little research dedicated to staff personnel with major responsibilities. In this exploratory study, there is an examination of North Carolina county financial management influence based on quantitative performance indicators. Findings indicate female finance officers maintain a stronger gatekeeping role compared to male counterparts denying initial departmental request more frequently while maintaining suitable salaries; however, males have an increased probability of more budget discretion, staff, and increased investment income.

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