WOMEN IN ACCOUNTING AND AUDITING: A REVIEW OF PROGRESS, CHALLENGES, AND THE PATH FORWARD

Abstract

This comprehensive review explores the evolving landscape of women in accounting and auditing, shedding light on the progress made, persistent challenges faced, and the promising path forward. Over the past few decades, the accounting profession has witnessed a notable increase in the representation of women, reflecting a broader societal shift towards gender inclusivity. While significant strides have been made in terms of entry into the profession and academic achievements, gender disparities persist, particularly in reaching leadership positions within accounting firms and corporate boardrooms. The review delves into the factors contributing to the progress of women in accounting and auditing, examining initiatives such as mentorship programs, diversity and inclusion policies, and educational outreach. It also highlights the pivotal role of professional organizations in fostering an environment that encourages and supports the career advancement of women in the field. Despite these positive developments, the review identifies persistent challenges, including gender stereotypes, work-life balance issues, and unconscious bias, which continue to impede the full realization of gender equality in accounting. Moreover, the paper explores the implications of the gender gap on the profession's overall effectiveness, emphasizing the importance of diverse perspectives in ensuring robust financial reporting and auditing processes. The review concludes with a forward-looking perspective, proposing strategies and recommendations for overcoming existing challenges and advancing the role of women in accounting and auditing. This includes targeted mentorship and sponsorship programs, continued advocacy for workplace flexibility, and a commitment to challenging and dismantling systemic barriers. This review provides a comprehensive analysis of the status of women in accounting and auditing, offering insights into both the achievements and hurdles they face. By understanding the current state of affairs, stakeholders can collaboratively work towards creating a more equitable and inclusive future for women in the accounting profession.
 Keywords: Accounting, Women, Auditing, finance, Review.