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This study aims to provide a systematic literature review on contemporary women-centric accounting research through the lens of gender diversity, equity and inclusion.

The authors reviewed 210 papers published in 44 accounting journals between 2015 and 2023, using a modified version of Shields (1997) framework that profiles a detailed analysis of gender accounting topics across research settings, sample settings, jurisdiction, theories, research methods and data analysis techniques.

The review highlights an imbalance in research attention, with a predominant focus on gender diversity in governance, followed by gender equity, leaving gender inclusion relatively underexplored. The studies show notable progress in gender diversity within corporate leadership, demonstrating its positive impact on performance, audit quality, reporting and environmental, social and governance considerations. Nonetheless, women in the accounting profession continue to face challenges to equitable opportunities and inclusion, predominantly driven by gender stereotypes, patriarchal systems and motherhood impacts.

This research offers valuable insights that extend beyond academia, with practical implications for policy and corporate practice. The findings highlight the pressing need to reassess corporate cultures that devalue feminine occupational norms and inclusivity, particularly for women balancing family responsibilities. The authors recommend that firms go beyond increasing gender representation to actively address challenges and adopt policies that foster a genuine equitable and inclusive workplace in accounting.

This research adds to the current gender accounting dialogue by providing an in-depth profiling analysis of existing studies. The authors highlight often-overlooked barriers to gender equity and inclusion, emphasising the need to address them to fully realise the benefits of gender diversity at workplace.

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 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.

This paper seeks to critique recent research on gender and accounting to explore how feminist methodology can move on and radicalise the gender agenda in the accounting context.

After examining current research on gender and accounting, the paper explores the nature of feminist methodology and its relation to epistemology. It explores three inter‐related tenets of feminist methodology in detail: power and politics, subjectivity and reflexivity.

The paper suggests that much research in the accounting is concerned with gender‐as‐a‐variable, rather than being distinctly feminist, thus missing the opportunity to radicalise the agenda. It makes suggestions for how a feminist approach to methodology could be applied to the accounting context.

The paper calls for a wider application of a feminist approach to accounting research and gives suggestions as to where this might be applied.

The purpose of this paper is to reflect on the corpus of gender research in accounting journals, with the overall aim of evaluating the extent to which it has contributed to the understanding of the organization of accounting and its social and organizational functions.

Gender articles have been critically analyzed. The selection included all gender papers published between the years 2000 and 2014, in 58 journals ranked A*, A and B from the Australian Business Deans Council (ABDC) journal ranking list. Patterns within the publishing norms of those journals were identified and critically reflected upon.

Gender research has been grouped into three categories, namely, gender as a dummy (or control) variable, gender as giving voice and gender as a process and organizing principle. Of these three categories, it can be contended that using gender as a dummy variable is very common, and it proved to be the least fruitful in explicating the roles of gender in accounting. Moreover, many published papers confuse sex with gender.

This paper discusses future avenues and approaches for research gender in accounting without, however, expanding on recent changes in gender research.

This paper is the first to systematically review gender research in the accounting field over the past three decades. Its key insight is to identify two persistent pitfalls within the current gender research practice, namely, the use of gender as a control variable only and the confusion of sex with gender. These pitfalls diminish the value of gender research overall and render it less relevant to the broader accounting literature. By using the term gender either as an add-on or, mistakenly, as a biological rather than cultural marker, the totality of those articles helps marginalize gender as an accounting research area because they fail to bring about the reconceptualization of accounting as a discipline. This stands in marked contrast to the achievements of gender approaches in other disciplines, such as sociology, history or work and employment. Articles that frequently decry the status of gender in accounting research turn out to be also reinforcing the marginalization of gender in accounting.

Female students comprise a significant number of the accounting student population at four-year institutions. Likewise, a significant number of students have chosen to enroll and earn associate degrees at a community college, and subsequently transfer to a four-year college or university. According to the National Center for Education Statistics, more than half of the students enrolled in two-year institutions were female. Moreover, 57% of college students in the United States are females. This study provides empirical evidence on the interaction between gender and transfer versus native accounting students in their academic performance during and after shock periods. According to the literature, the shock period includes two semesters after a two-year college student transfers to a four-year college. The results of this study indicate that female and male transfer students do not perform equally in their accounting courses compared to their native counterparts, that is, male transfer students in accounting performed worse than female transfer students and native students (male and female) both during and after the “shock” period. These findings may have practical implications for administrators and accounting departments since male transfer students appear to need more assistance to absorb transfer shock when they join four-year colleges and possibly even after their first year at the four-year institution.

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.

This paper sets out to investigate and critique the corpus of recent research into gender dimensions of strategic management and accounting processes with a view to establishing the current state of knowledge and offering both future research and policy implications.

A literature‐based analysis and critique are employed. This is constructed from a social constructionist perspective, drawing on concepts of the variably gendered identity of discourse and of process, and a theory of absence.

The study uncovers major gaps in research attention and consequent knowledge concerning gendered characteristics of managers' and accountants' approaches to, and involvement in, strategic management and accounting processes. Evidence suggests that in these processes both feminine and masculine features constitute important but at present inadequately researched and understood modes of operation.

This research suggests opportunities for androgynous strategic management and accounting processes that draw on characteristics from both feminine and masculine perspectives. Also identified are a significant array of knowledge absences and related further research questions to be addressed.

The study opens up an area of significant research neglect, particularly in accounting. It offers theoretical and methodological paths for moving this research agenda forward.

Editorial boards of academic journals represent a key institutional mechanism in the governance and functioning of the academic community. Board members play an important role in knowledge production and development of the discipline. The purpose of this paper is to enquire into the diversity characteristics of boards of accounting journals.

Drawing on a diversity framework that distinguishes between societal diversity and value of diversity, the paper examines two board characteristics: gender diversity and internationalisation. Moreover, it examines the influence of three journal and two editor characteristics on board diversity and analyses trends over time.

On gender, overall board trends are consistent with societal diversity and value of diversity: boards reflect the gender profile of senior academics. Further, female representation on boards is broadly consistent across the different journal nationalities; has improved over time; has experienced a convergence in “gender sensitive” sub-disciplines; and is influenced by female editorship. However, inequities appear to be present at the highest level: women appear to be less well represented than men as editors and women also have a lower representation on boards of higher ranked journals than on those of lower ranked journals. On internationalisation, once again, overall trends broadly reflect societal diversity and value at diversity. However, international scholars are less well represented on 4* boards than on 2* and 3* boards and on US boards than on Australian and UK boards. Further, there are signs of weakening US dominance in non-US journals.

Drawing on the diversity framework, this is the first study to comprehensively examine gender diversity and internationalisation of accounting boards.

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.