Accountancy and the gendered division of labour: A review essay

Loft, Anne

doi:10.1016/0361-3682(92)90029-r

Cited by 101 publications

(87 citation statements)

References 10 publications

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“…The special section of Accounting, Organisations and Society of that year contained formative histories of the gendered division of accounting labour in industrial society and the discriminatory practices which restricted the access of women to the accountancy profession in the US and UK (Lehman, 1992b;Thane, 1992). These contributions were attended by calls for a broadening beyond the narrow focus on the profession (Loft, 1992) and approaches which placed gender at the centre of analyses of the professionalisation of accounting (Kirkham, 1992). These calls were manifest in Kirkham and Loft's (1993) influential and much cited paper, 'Gender and the Construction of the Professional Accountant'.…”

Section: Restoring Women To Accounting History Through Studies Of Thementioning

confidence: 99%

“…As Cheryl Lehman explained in her introduction the object was to provide "a forum for examining current gender and feminist literature, exploring its significance in an accounting context and … uncover meaning to guide our (accounting) practices and our daily lives" (Lehman, 1992a). In fact, historical contributions were more in evidence in a special section of Accounting, Organisations and Society (AOS) which also appeared in 1992 (see Kirkham, 1992;Lehman, 1992b;Loft, 1992;Roberts and Coutts, 1992;Thane, 1992). Did these formative contributions inspire the sustained production of feminist histories of accounting or histories of accounting and gender?…”

Section: Introductionmentioning

confidence: 99%

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Accounting histories of women: beyond recovery?

Walker

2008

Accounting, Auditing &Amp; Accountability Journal

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Purpose -An assessment is offered of the contribution made by accounting histories of women produced since 1992 and the current state of knowledge production in this subject area.Design/methodology/approach -the study is based on a review of published sources on accounting history and women's, gender and feminist history.Findings -Whereas feminist historians and historians of gender boast substantial advances in research and transformative impacts on the wider discipline of history, similar momentum is less evident in accounting history. It is argued that over the past 15 years scholarship has remained substantially in the 'recovery' phase, has not 'defamiliarized' the sub-field and is yet to engage with developments in feminist and gender historiography which offer regenerative potential.Research limitations/implications -The paper argues that sex and gender differentiation persist in both the past and the present and their study should feature large on the accounting history research agenda.Originality/value -Core themes in feminist and gender history are explored with a view to identifying research questions for accounting historians. These themes include the oppression and subordination of women, the public-private divide, restoring women to history, devising new periodisations, investigating socio-cultural relations, and the construction of identities.

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Section: Restoring Women To Accounting History Through Studies Of Thementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Accounting histories of women: beyond recovery?

Walker

2008

Accounting, Auditing &Amp; Accountability Journal

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“…The existing literature notes a surprising behavior of our society towards them. A similar concern exists for accounting professionals (Loft, 1992;Duff et al, 2007, etc.). Studies show lower wages for women and the disabled compared to men and persons without disability in the accounting profession, respectively (Kirkham and Loft, 1993;Duff and Ferguson, 2011).…”

Section: Resultsmentioning

confidence: 85%

“…These costs allow tokens to feel socially excluded. This continuous social exclusion in the accounting profession is widely discussed in accounting literature (Loft, 1992;OECD, 2012). As social exclusion is a multidimensional process (e.g., education, health care, and legal assistance) we can see its impact on education.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

“…It is also a substantive issue in accounting and remains a concern for the accounting academic community (Broadbent and Kirkham, 2008). Most of the existing studies provide various theories and methodologies to explain gender inequality in accounting profession (e.g., Loft, 1992;Kirkham and Loft, 1993;Lupu, 2012;Adapa et al 2016). These studies use either a pseudo-neutral perspective (criteria inherent to women) (Loft, 1992) or a comprehensive perspective (impact of external factors) (Kirkham and Loft, 1993) to explain gender inequality in the accounting profession (Lupu, 2012).…”

Section: Introductionmentioning

confidence: 99%

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Gender inequality and disabled inclusivity in accounting higher education and the accounting profession during financial crises

Lodh

Nandy

2017

Industry and Higher Education

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In this article, the authors find that, during financial crises, the wage gap between female and male accounting professionals declines and gender inequality in higher education is affected. In addition, less support and lower wages for disabled accounting professionals demotivate disabled students in accounting higher education. Because of budget cuts during financial crises, universities limit their support to women and the disabled. The authors consider 104 universities from the database of the United Kingdom’s Higher Education Statistics Agency for 2005–2011. Their theoretical and empirical findings establish that there was a growth in female students and a decline in disabled accounting students during the recent financial crisis. The established link between the higher education and the accounting profession enriches the accounting literature and may help policymakers to identifying better ways of enhancing equality and the inclusion of disabled students in accounting higher education to address inequality and non-inclusivity in the profession, especially during periods of financial crisis.

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Gender Roles and Organizational HR Practices: The Case of Women's Careers in Accountancy and Consultancy Firms in China

Cooke

Xiao

2013

Human Resource Management

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The Chinese finance industry has experienced significant expansion both within the state sector and into the private sector. Professional consultancy firms have also emerged as a result of the rising interest in the outsourcing of accounting and management services. However, the study of women's careers in the accountancy profession in contemporary China remains largely an uncharted territory. Drawing on data from 69 interviews with auditors in five firms, this article investigates the nature of work of external auditors in China and how women auditors view their work‐life choices and constraints. We explore the likely differences between male and female auditors in their career aspirations and the extent to which these self‐perceived differences are informed by social conventions of gender role, organizational practices, and personal preferences. The study has strong implications for human resource management in professional service firms in China, with particular reference to job design, work organization, career support, and work‐life balance initiatives. The study contributes to the debate on gender, employment, and career development in the accountancy profession in different parts of the world. © 2013 Wiley Periodicals, Inc.

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Accountancy and the gendered division of labour: A review essay

Cited by 101 publications

References 10 publications

Accounting histories of women: beyond recovery?

Accounting histories of women: beyond recovery?

Gender inequality and disabled inclusivity in accounting higher education and the accounting profession during financial crises

Gender Roles and Organizational HR Practices: The Case of Women's Careers in Accountancy and Consultancy Firms in China

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