Women in accounting research: a review of gender diversity, equity and inclusion

Laura Mehnaz and Cherrie Yang

Meditari Accountancy Research, 2025, vol. 33, issue 7, 30-59

Abstract: Purpose - This study aims to provide a systematic literature review on contemporary women-centric accounting research through the lens of gender diversity, equity and inclusion. Design/methodology/approach - 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. Findings - 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. Practical implications - 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. Originality/value - 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.

Keywords: Women in accounting; Challenges; Profiling analysis; Systematic literature review; Gender diversity; Equity and inclusion (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-05-2024-2479

DOI: 10.1108/MEDAR-05-2024-2479

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