Gender and accountancy: Some evidence from the UK

There is now the well-publicized and welcome view that the accountancy profession must change to accommodate the needs of the increasing numbers of women entering its ranks. This research provides the first quantitative assessment of women's participation rates in the UK profession. These data are placed within the context of current theoretical and policy debates on gender in the business professions. We find that the dramatic quantitative changes are not, as yet, accompanied by expected gender transformations of the profession's hierarchy. Standard explanations for this are analysed with reference to the evolving critical theory literature in accounting.