Accounting and Auditing Studies

Accounting and Auditing Studies

Gender Inequality in the Accounting Profession: A Systematic Examination of Women's Career Challenges through a Feminist Lens

Document Type : scientific extension

Authors
1 1. Assistant Prof, Department of Accounting, Payame Noor University, Tehran, Iran
2 AlZahra University, Tehran, Iran, Lecturer at National Skill University.
10.22034/iaas.2026.540640.1728
Abstract
This study systematically investigates the challenges faced by women in the accounting profession through a feminist perspective. This study is designed as a systematic literature review, focusing primarily on English-language sources, with selective inclusion of Persian-language materials, covering the period from 1990 to the present. It incorporates a combination of theoretical frameworks and empirical findings. The analysis identifies eight key barriers for women accountants: work–family role conflict, gender stereotypes and cultural expectations, patriarchal workplace culture, suppressive care and gaslighting, double standards in recruitment and promotion, the influence of traditional male-dominated networks, gender-based pay gap, and the promotion gap. Solving these issues necessitates measures on four levels: individual empowerment, organizational policy reform, enforcement by professional bodies through regulation, and cultural change in gender role attitudes. The findings provide important practical insights for human resource policies, professional empowerment strategies, reform of recruitment and promotion practices, and organizational cultural restructuring towards gender equity. Women in accounting, gender discrimination, glass ceiling, systematic review
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Articles in Press, Accepted Manuscript
Available Online from 05 January 2026