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

Author

Listed:
  • Benedetta Siboni
  • Daniela Sangiorgi
  • Federica Farneti
  • Charl de Villiers

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.

Suggested Citation

  • Benedetta Siboni & Daniela Sangiorgi & Federica Farneti & Charl de Villiers, 2016. "Gender (in) accounting: insights, gaps and an agenda for future research," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 24(2), pages 158-168, June.
    • Handle: RePEc:eme:medarp:v:24:y:2016:i:2:p:158-168
    DOI: 10.1108/MEDAR-04-2016-0054
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    Citations

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    Cited by:

    1. Ala-Heikkilä, Virpi & Lämsä, Anna-Maija & Järvenpää, Marko, 2024. "Management accountants—A gendered image," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    2. Hüseyin Temiz & Merve Acar, 2023. "Board gender diversity and corporate social responsibility (CSR) disclosure in different disclosure environments," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2247-2264, September.
    3. Charl de Villiers & Matteo La Torre & Vida Botes, 2022. "Accounting and social capital: A review and reflections on future research opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4485-4521, December.
    4. Galizzi, Giovanna & McBride, Karen & Siboni, Benedetta, 2024. "Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).

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