Management Accounting and Control Systems and Gender: A Literature Review

• Main Authors: Raúl González-Castro, Ernesto López-Valeiras, Jacobo Gómez-Conde
• Format: Article
• Language: Spanish
• Published: Pontificia Universidad Católica del Perú 2014-03-01
• Series: Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas
• Subjects: género; diversidad; sistemas de contabilidad y control de gestión; gestión empresarial
• Online Access: http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/11610

This paper justified, theoretically, the interest to conduct a comprehensive study from a gender perspective onthe design, presentation and perception of the Management Accounting and Control Systems (MACS). As a first step toward this goal, the main objective of this paper is to identify gender-related aspects present in accounting journals over the past four decades. In this work were registered 74 studies published in 10 impact journals in accounting between 1983 and the first half of 2013. The review includes an analysis of the research topic, the sector, the theoretical framework, methodology, data analysis technique and a description of the elements addressed gender. The results shows the current status of this perspective in accounting research and allows to identify gapsand opportunities for developing future works on the accounting environment and gender.