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Women in Accounting Research: A Review of Gender Diversity, Equity, and Inclusion

Tracks
Jade 2
Monday, July 1, 2024
9:00 AM - 9:15 AM
Crystal Room 2

Presenter

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Dr Laura Mehnaz
Lecturer
Massey University

Women in Accounting Research: A Review of Gender Diversity, Equity, and Inclusion

Abstract

This study aims to provide a comprehensive literature review on contemporary women-centric gender accounting research through the lens of gender diversity, equity, and inclusion. We reviewed 210 papers published in 44 accounting journals between 2015 and 2023 by applying a modified Shields (1997) systematic literature review framework. We categorise the reviewed papers by gender accounting topics and analyse each topic across six key aspects: research settings, sample settings, jurisdiction area, research theories, research methods, and data analysis techniques. Our review spotlights an imbalance in research attention, with a predominant focus on gender diversity in governance, followed by gender equity, leaving gender inclusion relatively underexplored. We find that progress in gender diversity positively impacts business performance, audit quality and reporting. Nonetheless, women continue to face challenges in attaining equitable opportunities and inclusiveness due to gender stereotypes, patriarchal systems, and motherhood impacts. We call for future research emphasising the confrontation of these invisible barriers to fully leverage the benefits of diversity and uncover the interconnectedness among the multifaced dimensions of gender accounting. Our research goes beyond academia, providing valuable insights for policy and practice. Our findings highlight the pressing need to reassess corporate cultures and policies that devalue feminine occupational norms and inclusivity, particularly for women with family responsibilities. We recommend that firms proactively embrace policies and practices that will enable a more diverse, equitable, and inclusive workplace in accounting.

Biography

Dr. Laura is a Lecturer in the School of Accountancy at the Massey Business School. She teaches courses focused on financial accounting standards, auditing and management accounting. Laura completed her PhD in Accounting from Auckland University of Technology (AUT) in 2022. She holds an MSc (Finance) from the University of Strathclyde, UK and an MBA in Accounting from the University of Rajshahi, Bangladesh. She was awarded AUT Vice Chancellor’s Doctoral Scholarship for her PhD study and Commonwealth Shared Scholarship for studying her MSc. Laura is a Fellow of the Higher Education Academy. Laura's research interests are in fair value accounting, IFRS, disclosure, intangibles, corporate governance and usefulness of accounting information. She has published in academic journals such as Accounting and Finance, JCAE, MAR and has worked on XRB and AASB research forum projects.

Chair

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Maria Balatbat
Senior Lecturer
UNSW Sydney

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