Beyond ‘Dummy Variable’: Progress and Potential of Gender Research in Management Accounting

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.