Gender-Responsive Budgeting and Women’s Development Outcomes in South West Nigerian States

This study empirically examines the adoption of gender-responsive budgeting (GRB) and its relationship to women's development outcomes in Ogun, Ekiti, and Osun States, all situated in Nigeria's South West geopolitical zone. Despite international advocacy for GRB as a tool for advancing gender equity in public resource allocation, uptake among Nigerian state governments has been slow and its empirical development impacts remain understudied. A longitudinal comparative design is employed, combining budget document analysis from 2019 to 2023 with cross-sectional survey data from 350 female beneficiaries and state ministry gender desk officers. Regression analysis with GRB adoption as the key independent variable and women's health access, education enrolment, and economic empowerment indicators as dependent variables is the primary estimation strategy. The Feminist Public Administration Theory and the Gender and Development (GAD) Framework provide the theoretical foundation. Findings reveal that states with identifiable GRB line items in their annual appropriations and trained gender desk personnel in planning ministries recorded significantly better women's health and education outcomes. However, GRB adoption is superficial in most states, reflecting donor-driven compliance rather than genuine institutional transformation. The study recommends mandatory GRB training for budget officers, the establishment of gender expenditure tracking frameworks, and civil society monitoring of gendered spending outcomes. Keywords: gender-responsive budgeting, women's development, South West Nigeria, gender equity, public expenditure.