chapter  21
21 Pages

Gender

WithRihab Khalifa, Linda M. Kirkham

In this chapter a review of the literature on gender and accounting history is provided. The focus is on three principal themes. First, a review of the literature on gender and the accounting profession is presented. Second, there follows a discussion on gendered understandings of who counts as an accountant with a view to revealing how male-centric notions of who constituted an accountant has served to restrict and distort our understanding of accounting’s past. Third, gendered concepts of accounting are highlighted and we discuss how their history has served to restrict where and when accounting historians have looked for evidence of accounting in the past. In the last section the focus shifts from the past accomplishments and disappointments of gender research in accounting history towards a vision for the future.