Gender as a Dimension of Inequality in Accounting Organizations and Developmental HR Strategies

Abstract

Considering the increasing number of women entering the accounting profession, it is timely to explore the inequalities that still exist and consider what policy processes continue to forge inequalities between men and women. Through a systematic literature review (SLR) of accounting and management journals during the period 1994−2017, we assessed the different dynamics that have shaped inequalities between men and women, presenting both the employee and employer perspectives of professional enhancement. The study was framed around conceptualizations of gendered organizations and highlighted how cultural and social practices impact men and women differently. Our study found there are still organization practices that have profound gendered effects. Our study shows that there are contemporary human resource (HR) practices of recruitment, selection, and advancement; perceptions of visibility and invisibility at work; motherhood and childcare responsibilities; and finally, discourses of the glass ceiling that constitute organization and societal barriers that limit women’s career progression. Most importantly we reveal that constraints nowadays are similar to those identified in the 90s. We explored these gendered constructions and suggest relevant HR strategies that can aid women’s advancement.

Keywords

• accounting profession
• women
• gender
• inequality
• glass ceiling
• gendered organizations
• diversity management strategies