ACCOUNTING FOR GENDER ISSUES: A STUDY OF VARIATIONS AND FACTORS INFLUENCING WOMEN'S PARTICIPATION IN HOUSEHOLD FINANCIAL DECISIONS AMONG MAJOR ETHNIC GROUPS IN NIGERIA

Abiola Abosede Solanke and Kabiru Isa Dandago
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Abiola Abosede Solanke: The Federal Polytechnic Bida, Postal: Department of Accountancy,, Niger State.
Kabiru Isa Dandago: Bayero University, Postal: Department of Accounting,, Kano.

International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), 2018, vol. 07, issue 2, 148-159

Abstract: Gender issues are not widely discussed in accounting literature. This may explain why male dominance of the accounting profession and practice is yet to be effectively addressed, especially in developing economies like Nigeria. This paper examines variations and social factors influencing women's participation in household financial decisions among major ethnic groups in Nigeria, using documentary accounts made available by secondary sources of data. The dependent variable is participation in household financial decision. The independent variables are a number of women's individual socio-economic characteristics. Husband characteristics were used as the control variables in the study. The binary logistic regression was applied. Results showed that 9.4%, 34.8% and 45.8% of Hausa/Fulani, Igbo, and Yoruba women, respectively, participated in the household financial decisions. The development of an accounting system that would ensure effective social and behavioural communication programme to focus on household decision-making based on accounting information relevant to their financial and material contributions is imperative in Nigeria. It would not be out of place for the programme to be initiated by the Institute of Chartered Accountants of Nigeria (ICAN).

Keywords: Accounting system; Household; Financial decision; Gender issues; Documentary accounts; ICAN (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:ris:ijafic:0009

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