The evolution of internal managerial control in Romania: Challenges, progress, and future directions

Abstract

Despite its reputation for objectivity, accounting has long been shaped by gender biases, with women historically facing significant barriers to entry and advancement. Through the analysis of key studies, this paper explores how gender has been used as a lens to critique and assess the profession’s structure, particularly its exclusionary practices and persistent inequalities. Major themes include the underrepresentation of women in leadership roles, the impact of gender stereotypes, and the profession’s resistance to change. This paper examines the evolution of gender research in accounting from 1970 to 2020, highlighting the contributions to understanding the profession’s social and organizational dynamics. By synthesizing decades of research, this paper underscores the importance of gender-focused scholarship in accounting, calling for continued efforts to address disparities and promote equity within the field.