ABSTRACT
This chapter provides a theoretical understanding of development regarding women, including women in development (WID), women and development (WAD), and gender and development (GAD), followed by welfare, anti-poverty, equity, efficiency, and empowerment approaches that provide consideration to gender equality. There are mainly three presumptions that have been developed for the task of mainstreaming gender in any organization: firstly, assessment of the external and internal political processes of a specific organization; secondly, setting up of particular organization to look after gender issues whether incorporated or not in the process of formulating the policies and programmes; and thirdly, generating appropriate methods and tools for addressing gender issues. Four key institutional realms are necessary actors of analysis to understand the structure-agency relationship and institutional rules: the international community, the state, the marketplace, and the family. Analysing the tools of gender responsive budgeting and participatory budgeting steps can provide a systematic gender analysis framework, and a formal framework of participatory gender responsive budgeting can be developed through local experiments. A formal framework of participatory gender responsive budgeting cannot be homogeneous because institutional rules are culture specific.
