A possible explanation of the gender gap among accounting academics: evidence from the choice of research field

Abstract

Despite the significant increase in the number of women in accounting research over past decades, the percentage of female full professors in accounting is still low. One of the problems may relate to the research area(s) they choose to specialize in. Is the relatively slow promotion of women due to their decision to concentrate in 'nonmainstream' fields of research? In this study, we collect data on 1,042 male and female accounting academics. Using the research interests declared on each academic web page, we find that accounting researchers show no significant gender differences in their choice of research fields. Hence, we conclude that the underpromotion of women cannot be attributed to their choice of 'nonmainstream' fields.

Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda

“…Cullen and Christopher () examine the career progression of women accountants in the state public service of Western Australia and New South Wales and find that work‐related barriers are significantly negatively related to career progression. Gago and Macias () ask whether the lack of female professors in accounting can be attributed to female academics specializing in non‐mainstream fields. They examine the research interests of over 1,000 male and female academics and find no significant gender difference in the choice of research field and conclude that the lack of promotion of women cannot be put down to their choice regarding non‐mainstream fields.…”

Women’s skills and career advancement: a review of gender (in)equality in an accounting workplace

“…Many studies have identified gender inequality at universities (Baldarelli, Baldo, & Vignini, 2016;De Paola & Scoppa, 2015;Galizzi & Siboni, 2016). The lower promotion rate of women to full accounting professor at university is one reason that women are unwilling to choose academia (Gago & Mac ıas, 2014). Women's career progress in academia in Italy is also hindered, so women's contributions to gender discourse on accounting was found to be less than that of men (Baldarelli et al, 2016).…”

Ecology mechanism of female talents social mobility

“…Researches of Female business leaders and economic performance are seldom conducted with global observational figures and business environment consideration (Fang et al, 2020). Accounting investigators illustrate insignificant gender differentiations (Gago and Macias, 2015). But in general, the problem of social class solidification is universal.…”