Community Development and Social Impact Open access Peer reviewed

Approaches to Equity in Public Budgeting and Finance: A Systematic Literature Review

Hyoeun Kim, Gang Chen, Jennifer Dodge

Journal of Social Equity and Public Administration | Jul 1, 2026

Abstract

Abstract

Through a systematic literature review approach, this paper identifies and reviews studies from major journals in Public Administration, Public Budgeting, and Public Finance over the past two decades to critically assess how the social equity concept has been integrated into public budgeting and finance research. Focusing on five themes—federal funding, contracting, education finance, nonprofit contributions and social impact bonds, and participatory budgeting, it aims to identify shared and differing perspectives on the definition and operationalization of equity in public budgeting and finance empirical studies. Furthermore, it seeks to articulate how the studies on each theme can be informed by the broader literature on social equity and by different theoretical traditions, thereby deepening and mutually reinforcing our understanding of equity in public budgeting and finance.

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Authors

Researchers on this paper

Hyoeun Kim

first | University at Albany, State University of New York | ORCID 0009-0008-2206-7843

Gang Chen

middle | University at Albany, State University of New York | ORCID 0000-0002-6118-4435

Jennifer Dodge

last | University at Albany, State University of New York

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Citation

BibTeX

@article{Kim2026Approaches,
  title = {Approaches to Equity in Public Budgeting and Finance: A Systematic Literature Review},
  author = {Hyoeun Kim and Gang Chen and Jennifer Dodge},
  journal = {Journal of Social Equity and Public Administration},
  year = {2026},
  doi = {10.24926/jsepa.v4i2.6858},
  url = {https://doi.org/10.24926/jsepa.v4i2.6858}
}

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