Gender (in) accounting: insights, gaps and an agenda for future research

Abstract

Purpose The study aims to raise awareness of the issues to foster further debate in the area of gender (in) accounting. In the process, opportunities for future research are identified and outlined. Design/methodology/approach Literature review and a discussion of the implications lead to the identification of opportunities for future research. Findings Women are under-represented at senior levels in all walks of life. Where women reach senior positions, they are often paid less than men in similar positions. Countries and organisations with more gender equality do better. Social implications Organisations and countries will be better off if they have a good representation of women at all organisational levels in all walks of life. Originality/value The authors’ perspectives of the prior literature and the identification of future research opportunities around gender (in) accounting are presented.