Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the society of women accountants of Nigeria

OGHARANDUKU, Bridget Efeoghene, WILLIAM, Jackson J. and PATERSON, Audrey S. (2020). Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the society of women accountants of Nigeria. Critical Perspectives on Accounting, p. 102245.

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Link to published version:: https://doi.org/10.1016/j.cpa.2020.102245
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    Abstract

    The global issue of women's marginalisation in the accounting profession has received significant attention from researchers but tends to focus on women’s work in public accounting firms, rather than their leadership in professional associations, and has as yet failed to explore the African context. Additionally, it is often argued that when women are involved in leadership positions, they can transform inequality by highlighting and reversing practices that marginalise women, but whether this happens in practice is overlooked in the accounting literature. In this study we begin to address these gaps by using Huffman's (Huffman, 2016) conceptualisation of women leaders as agents of change or cogs in the machine to articulate the role and impact of a Nigerian female body of accountants on inequality in the Nigerian accounting profession. Our findings reveal a complex scenario showing that while women leaders may transform inequality positively, underlying sociocultural pressures have the potential to divert and subvert long run change. Thus, our findings suggest that either women leaders play a transitory role in transforming gender inequality in the accounting profession and society, or that their role becomes transitory if focus on the original emancipatory objectives is lost.

    Item Type: Article
    Additional Information: ** Article version: AM ** Embargo end date: 31-12-9999 ** From Elsevier via Jisc Publications Router ** Licence for AM version of this article: This article is under embargo with an end date yet to be finalised. **Journal IDs: issn 10452354 **History: issue date 13-10-2020; accepted 06-09-2020
    Identification Number: https://doi.org/10.1016/j.cpa.2020.102245
    Page Range: p. 102245
    SWORD Depositor: Colin Knott
    Depositing User: Colin Knott
    Date Deposited: 20 Oct 2020 12:15
    Last Modified: 24 Nov 2020 16:30
    URI: http://shura.shu.ac.uk/id/eprint/27404

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