A gender agenda

Abstract

Purpose The paper aims to categorise the nature of the research undertaken in respect of gender and accounting to identify where research is undertaken and where there remains lacunae in the field. It seeks to offer prescriptions for more research in the field and for the consideration of a particular type of research that considers the gendered values that inform accounting. Design/methodology/approach The approach taken is to provide an illustrative review of the literature in the area to demonstrate the streams of thought that are reflected in research in the field. The paper is therefore an argument for undertaking research in relation to gender more generally and more specifically pays attention to how the nature of accounting information is informed by gendered values. Findings The argument is that the considerations of gender in accounting research are not providing the impetus for a change that will enrich accounting information and the decision-making processes that it informs. A different approach to accounting provides the possibility of providing more equitable opportunities for those working within the accounting profession, including women. Research limitations/implications The paper argues the case for more research in this field. Social implications The paper has implications for the situation of women working as accountants and for a broader diversity agenda. Originality/value The paper seeks to re-emphasise an earlier paper (Broadbent, 1998) and re-energise the debates about the effects of gender in accounting. There is no other research that addresses the agenda of the gendered nature of accounting information and technologies.

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