Beyond ‘Dummy Variable’: Progress and Potential of Gender Research in Management Accounting
Date
Authors
Ahmed, Zahir
Supervisor
Item type
Journal Article
Degree name
Journal Title
Journal ISSN
Volume Title
Publisher
Emerald
Abstract
Purpose– This study aims to examine how gender is conceptualised and addressed within management accounting research, moving beyond its use as a mere “control variable” or “dummy variable”. It identifies dominant themes, highlights ongoing research gaps and proposes directions for developing more inclusive and critically engaged research. Design/methodology/approach– A systematic literature review of gender-related studies in management accounting was conducted, covering articles published in ranked “accounting journals” between 1990 and 2024. Thematic analysis was applied to synthesise key findings and highlight research gaps. Findings– The study identifies four dominant themes in the literature, revealing the persistent underrepresentation of gender-focused research in management accounting. While existing studies acknowledge gender, they largely focus on workplace dynamics and overlook how management accounting practices reflect, reinforce or challenge gendered structures. The study underscores the need for deeper theoretical engagement– particularly with feminist and intersectional perspectives– to critically assess gendered power dynamics in management accounting. Research limitations/implications– This study provides an impetus for advancing gender research in management accounting by promoting theoretical diversification, methodological pluralism and greater attention to intersectional and contextual dimensions. Originality/value– By synthesising existing research and identifying critical gaps, this study calls for a shift from viewing gender as a control or dummy variable towards a more integrated, theoretically informed and critically engaged approach to gender in management accounting.Description
Keywords
1501 Accounting, Auditing and Accountability, 1503 Business and Management, 3501 Accounting, auditing and accountability, 3502 Banking, finance and investment, 3507 Strategy, management and organisational behaviour, Gender, Management accounting, Systematic literature review, Feminist theory, Intersectionality
Source
Journal of Accounting and Organizational Change, Volume 21 Issue 7. ISSN: 1832-5912 (Print); 1832-5912 (Online), Emerald.
Publisher's version
Rights statement
©Zahir Uddin Ahmed. Published by Emerald Publishing Limited. This article is published under the Creative Commons Attribution (CC BY 4.0) licence. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at http://creativecommons.org/licences/by/4.0/legalcode