La question du genre en comptabilité : analyses théoriques et méthodologiques

Gender issues are examined in the French and the Anglo-Saxon accounting literatures. The authors propose an overview of the theoretical frameworks and the methodologies used in the selected articles. An analysis of the glass ceiling in the accounting profession is provided. This article highlights the triple nature (individual, organisational and social) of obstacles that hinder the career path of women in the accounting profession. The detailed analysis of this specific theme confirms that methodological, theoretical and political questions are deeply embedded.