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Gender and accounting: Stemming the reproduction of gender inequalities at, and through, work

Mathilde Pernias

Critical Perspectives on Accounting2026https://doi.org/10.1016/j.cpa.2026.102854article
AJG 3ABDC A
Weight
0.50

Abstract

Gender equality is one of the necessary social foundations of well-being in society, yet inequality persists in social and organisational structures worldwide. Although many indicators exist to measure gender inequality on an organisational level, it is questionable whether these indicators are actually meaningful. This paper reports on a project in which an accounting model was developed and implemented to capture the complex realities of gender inequalities embedded in organisational structures. The project employed an interventionist approach, which allowed the researchers to apply a theoretically grounded model in a real-life context. The present paper highlights the shortfalls of current organisational practices and provides an interpretation of the findings. The identified need for gender-related information to be integrated into decision-making processes underlines the transformative role that accounting can play. This study contributes to the literature on the transformative potential of accounting in the area of gender (in)equality by capturing the disconnect between current organisational practices and experiences on the ground.

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https://doi.org/https://doi.org/10.1016/j.cpa.2026.102854

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@article{mathilde2026,
  title        = {{Gender and accounting: Stemming the reproduction of gender inequalities at, and through, work}},
  author       = {Mathilde Pernias},
  journal      = {Critical Perspectives on Accounting},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1016/j.cpa.2026.102854},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.