Objectives of the study The objectives of the study were to Investigate the level of gender bias in accounting firms Investigate the level of racial bias in the accounting industry Investigate the factors contributing to gender and racial bias in accounting firms. Research Questions What are the gender and racial bias cases in various accounting industries? To what extent are the biases? What factors could be contributing to gender and racial bias in accounting firms?
LITERATURE REVIEW
Gender and Accountancy
Earlier in 1987, various organizations, societal groups, and accounting addressed a critical aspect concerning the sex of individuals in accounting firms. Afterward, several issues emerged and were directly linked with gender. Also, a study attempted to investigate several studies that have addressed gender discrimination in accounting fields. In 2009, the study found that 159 research papers addressing gender biases in the accounting environment existed on various platforms. The research justified an approximate of more than a third of all studies related to gender, comprised of those studying the issue of gender in accounting (Dambrin & Lambert, 2012). Therefore, it is justifiable for a scholar to classify gender biases in accounting as a social problem that needs to be addressed.
An emphasis by (Jeny 2017) urges that gender-related issues have been discussed in various publishing platforms that are critical. Therefore, it shows that gender bias awareness has not been effectively achieved. Also, the study urges that adequate research relating to gender studies in accounting firms is not available.
There exist different types of theories and methodologies which assist researchers in studying the issue of gender together with their inferences. The study suggests that three categories of feminist theories exist and explains how they influence the aspect of gender in accounting. Their theories attempt to justify different scenarios in which females can face biases in the accounting industry. The first theory is the feminist theory. The theory’s primary focus is why women may be denied high-rank jobs and not given a chance to work in accounting firms. The theory explains that various roles, responsibilities, and positions in accounting firms are associated with masculinity (Edgley et al., 2016). Comparing men and females shows that men are more powerful and muscular than women. It means that some accounting jobs are specifically created and preserved for men. Such jobs are also more lucrative and higher-paying than others in various departments. Women are only given entry opportunities with few responsibilities and low paying. The situation subjects them to common living standards denies them chances for career advancements and other work-related benefits (Duff & Mladenovic, 2015). As a result, the theory seeks to enforce changes in how society contributes to gender bias by using inappropriate languages to define the minority groups from the individual in power. The theory’s central perspective is to change the perception of masculinity in accounting and recommend how women can empower themselves and overcome gender bias within working environments. The main aim will be to ensure neutrality within the accounting organizations.
Other studies review how accounting historians have interacted with females in accounting, the historical contributions of gender equity in the accounting sector, and the influences of the theory on accountancy. Another study investigates females in the accounting profession and establishes exiting evidence that females face gender mistreatments in workplaces (Dambrin & Lambert, 2012). Challenges associated with motherhood and rearing responsibility are significant factors contributing to gender bias in workplaces because they deny females adequate time. Therefore, they are assumed to be unfit for various roles in accounting (Humphrey et al., 2013). The study also urges that such aspects are present in audit companies and are responsible for gender bias and finds out that gender is a crucial aspect used by professionals when developing salary margins in the accounting profession.
Cost accounting has functioned to perpetuate discrimination against women in both the governmental and non – governmental industrial and household domains, according to studies on sexual identity and accounting. According to a study by (Jeny 2017), accountancy’s structure emphasizes masculine values, suppresses feminine attributes, and refuses to involve any emotional element.
Most of the studies use the feminist’s empiricism to investigate gender bias. Feminists’ empiricism was used in previous studies to explore gender in American states, the United Kingdom, and Australia (“Accounting for bias,” 2021). Studies in that region mainly focused on identifying how both genders present differences, including beliefs, occupation interests, occupation income, sexual mistreatments, moral concepts, gender responsibilities, communication strategies, and level and quality of auditing charges.
A study by (Lupu 2012) outdated the Anglo-centric findings of their research. The study focuses on the gender issue in different geographical areas. It investigates the existence of lo