Strategic management and accounting processes: acknowledging gender

What is it about?

Purpose – This paper sets out to investigate and critique the corpus of recent research into gender dimensions of strategic management and accounting processes with a view to establishing the current state of knowledge and offering both future research and policy implications. Design/methodology/approach – A literature-based analysis and critique are employed. This is constructed from a social constructionist perspective, drawing on concepts of the variably gendered identity of discourse and of process, and a theory of absence. Findings – The study uncovers major gaps in research attention and consequent knowledge concerning gendered characteristics of managers' and accountants' approaches to, and involvement in, strategic management and accounting processes. Evidence suggests that in these processes both feminine and masculine features constitute important but at present inadequately researched and understood modes of operation. Research limitations/implications – This research suggests opportunities for androgynous strategic management and accounting processes that draw on characteristics from both feminine and masculine perspectives. Also identified are a significant array of knowledge absences and related further research questions to be addressed. Originality/value – The study opens up an area of significant research neglect, particularly in accounting. It offers theoretical and methodological paths for moving this research agenda forward.

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