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The entry of women in accounting has been established with great effort; however, it has been achieved thanks to the academic and research leadership that has enabled incorporation into different areas in the profession. In this context, this study seeks to identify the presence of women in academic accounting spaces in Colombia. The study analyzes the field of research from the perspective of women in the development of accounting. The methodology is qualitative, based in a case study through semi-structured interviews to establish women’s experiences, barriers and perspectives within the accounting academic and research field in Colombia. The main result is that though there is headway being made, there are also gaps for women’s participation in Colombia. This is supported by research which indicates that this situation is similar in multiple contexts. It is considered essential to integrate diverse perspectives and disciplines that contribute to the transformation of the structure of domination and elimination of barriers for women in the accounting discipline.

Globalization has brought about migration and the transnational movement of people from different backgrounds, cultures, ethnicities, using different languages, and has thereby facilitated intercultural interaction and re-interpretation of lived experiences. Gender research in accounting is also influenced by globalization, which has created a platform where different cultures can meet and interact, and where knowledge can be synthesized from the work of authors from various different countries. Building on my own research experiences and their outcomes, this study examines the globalization of gender research in accounting by tracing the development of research on the relationship between Japanese women and accounting. The experiences of Japan highlight that knowledge in accounting, including gender-in-accounting studies, historically flows from West to East. The language, concepts and framework in existing Western-led accounting studies translate and visualize the history and phenomena in a Japanese context to be shared within the international accounting arena.

This study demonstrates that this process provides a body of interesting evidence from Japanese contexts in the fields of history, household accounting and professionalization. Accounting played an enabling role for women in Japan, while positioning women to act as catalysts for social change. Questions arise regarding the potential for such findings (from the East) to flow to the West and be accorded equal status to Western-led accounting research. The study concludes by discussing, in terms of achieving sustainable and innovative knowledge creation in accounting, the importance of herstory in understanding local culture and its integration into ‘global’ academic research.

This chapter contributes to literature illustrating accounting’s impact in making things governable, thinkable, and knowable. Although critical accounting research has been exemplary in examining consequences of its practices on vulnerable populations, there has been a scarcity of investigation regarding incarcerated populace. This chapter begins the process of exploring neoliberal discipline, rule, and calculative techniques intersecting with gender, race, and class in prisons. For this disenfranchised population the construction of the “feared and deviant other” is of particular significance. A crime-control dynamic mythologizing and dreading the criminal has become so institutionalized that discourses justifying surveillance, dominance, and injustice have become normalized, in which accounting takes part. We are particularly interested in the impact for incarcerated women who are shackled, sterilized, and at risk, modes of control that are extraordinary. As such, the dynamics of knowledge creation challenges us to ask what initiates visibility and transformation. We suggest the narratives of incarcerated women are potential devices in this process, and add to an emerging literature revealing the emancipatory possibility of alternative, or counter-accounts. Seen as tools of resistance and change, we give voice to their narratives. As their accounts demonstrate resilience and power, we reject an inevitability of silence. Rather, these critical accounts provide pathways for thinking differently and aspiring for a change, as the social never disappears.

This study aims to explore intersectional gender inequalities that exist in accounting organizations.

A review of the literature, covering the period from 1990 to 2020, assesses the intersectionality of professional and social factors that shape inequalities in women’s professional accounting careers.

This study presents the complex facets of women’s inequality in gendered accounting organizations. The results reveal that inequity persists in accounting organizations despite organizational changes. The findings highlight the relevance of further research in gendered organizations to capture the intersectionality of gender with other forms of inequality.

This review informs professional organizations, accountants and company managers about the persistence of gender concerns in the accountancy profession in the last 30 years, despite stated accounting profession commitments to achieve gender equality, as promoted by United Nations Sustainable Development Goals. Moreover, some possible solutions are proposed.

This study focuses on a complex and challenging issue, contributing to the literature by extending classical narrative literature. This study presents a structured view of the various intersections of professional and social characteristics that created inequalities and the suggested solutions.

This research explores the historical nexus between accounting and gender to illuminate male hegemonies within accounting. It examines the nature of that hegemony at the boundary between the female domain of household and philanthropic activities and the male domain of business and finance.

A qualitative research approach is used for this historical research. The primary source was digitised newspapers from the National Library of Australia. Newspapers have been used in previous historical accounting research and are relevant in this instance because they provide the only surviving data about the All Nations’ Fair. Given that newspapers were published daily, the depth of coverage is not replicated by other archival sources, and at that time provided a strong community voice.

Women undertook the management of and accounting for the All Nations’ Fair, a philanthropic activity designed to rescue the Geelong Cricket and Football Club from its parlous financial position. Despite women undertaking the work, the management of and accounting for, the Fair was attributed to men. This reflects a gendered construction of accounting that overpowers the reality of who undertook the work.

This research demonstrates only a single example of women’s philanthropic accounting, so is not generalisable. It suggests however that male hegemonies have exerted and continue to exert power over women.

The value of this paper is that historical examples serve as a corrective to histories that have ignored women’s contribution to accounting, particularly in philanthropic activities. The relationship between women’s accounting and gender also has contemporary significance. Gendered disadvantage and subjugation to a dominant masculine hegemony remain recurring themes in accounting research because they continue to impact adversely on the experiences of many women in accounting.

Transforming gender research in accounting is possible, desirable, and promising: the past few decades have included prescient work and expansive theories. The purpose of this paper is to reflect on the legacy of the 1992 special issue “Fe[men]ists' account” and urge new linkages and contexts for a continuation of visionary inquiries.

By reviewing pioneering feminist research in various disciplines, the author opens the margins and boundaries of gender‐in‐accounting research. Innovative multidisciplinary works from different regions of the globe reveal methods for challenging entrenched premises and recasting new meanings.

Reflecting on our embedded ideas, expanding boundaries, and imagining new areas of inquiry are not only plausible, they are essential, for contesting repression and discrimination and advancing social justice.

Tying the current rhetoric of global neo‐liberalism to contemporary feminist struggles, the paper illustrates the significant consequences of economic globalization on women, and accounting's connection. As there is no single story regarding gender, research exploring the unexplored has precedent in accounting literature, providing a foundation for new insights and enhanced possibilities for advancing and transforming the field.

The paper re‐imagines the accounting‐gender dilemma, offering practical yet expansive research concepts regarding values, class, the construction of gender, and the impositions of economic structures.

The purpose of this paper is to report on a study that investigated the feasibility of a women-only professional accounting firm in the city of Al Ain in the United Arab Emirates (UAE) that could help reduce female graduate unemployment in the city. Practically, the study sought to find out if, and under what conditions, a women-only professional accounting firm in Al Ain might be useful in providing employment for women in professional accountancy and facilitating the entry of female graduates into the job market by providing them with professional training. Theoretically, the study sought to add to the literature on positive discrimination to help women’s job prospects.

The study followed a qualitative research approach. It sought to show some specific connections between various professional, cultural, and economic factors by crystallising them through a hypothetical, innovative solution to the problem of local female unemployment, namely, a women-only professional accounting firm in a location of limited employment opportunities. It did so by investigating the views of male and female accounting graduates and other stakeholders.

The main finding is that the model women-only professional accounting firm could be used to overcome family objections to female graduate employment by removing the requirement that women work a long distance away from their families. The study also showed the deep cultural entrenchment of gendered stereotypes of female professionals.

The study could have had a larger sample size with the survey, but it is important to note that this was not the focus of the study. However, the strength of the paper is in the qualitative aspect of canvassing views from various stakeholders.

The study brought to light key opportunities and challenges for policy makers who are seeking to address female graduate unemployment in economically remote locations.

The paper adds to the literature on positive discrimination for female job seekers in an adverse cultural and economic context.

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.

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.

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.

The paper argues the case for more research in this field.

The paper has implications for the situation of women working as accountants and for a broader diversity agenda.

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.

The purpose of this paper is to revisit the issue of the entry of women into the Anglo-Australian accounting profession in the Second World War and provide insights on the role that gender, class, and ethnicity played in mediating women’s relations with the accounting profession in that period.

The study is based on the narratives of three women from diverse social backgrounds who entered the Anglo-Australian profession during this period.

The analysis indicates that while participants had the mindset needed for accounting work, the more removed the individual’s perceived social identity was from her perception of the dominant British, white, middle-class ideology of the profession, the less likely she was to embrace the opportunity to join the accounting profession. The distance was anchored in social (ethnicity and class) and historical forces. The study also finds that the appropriation of education and credentials ameliorated disadvantages accruing from gender and working-class status.

This study has implications for our understanding of the accounting profession and what is required to reduce the risks of marginalization in a contemporary setting.

The study provides a richer understanding of how class and ethnicity shape the female experience differently. The results also demonstrate that in times of social change, the processes of inclusion and exclusion are not confined to the deliberations of the accounting profession but also the individual. Whether the women valued accounting as an occupation depended on whether or not if offered them the freedom to achieve what they valued most. At the same time, however, the freedom to realize what they valued most was a function of class and ethnicity. Finally, the results demonstrate the capacity of unique experience to shape the perceptions, aspirations and actions of women.

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.

Literature review and a discussion of the implications lead to the identification of opportunities for future research.

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.

Organisations and countries will be better off if they have a good representation of women at all organisational levels in all walks of life.

The authors’ perspectives of the prior literature and the identification of future research opportunities around gender (in) accounting are presented.