Title: Bourdieun analysis of gender in accounting development: evidence from Nigerian banking field

Authors: Jonathan Njoku

Addresses: Kuwait-Maastricht Business School, Kazima Street, Block 3, Dasma, P.O. Box 9678, Salmiya, 22097, Kuwait

Abstract: The paper aims to document how gender gap can constrain the development of accounting. The study involved a Bourdieun analysis of the case of accountants occupying board positions in a pseudobank XYZ operating in the Nigerian banking field. The bank personnel embodies habitus through banking experience. The Bourdieun habitus and capital of both men and women accountants suggests comparable profiles relevant to the development of the accounting profession. In spite of the similarity in accounting habitus and capital, gendering is pronounced in the field of banking. By hindering more effective contribution of women accountants, the gender gap in which the males dominate directorships in the banking field constrains the development of accounting. The expressed commitment of bank XYZ to increased gender equity is useful in addressing the situation.

Keywords: accounting development; gender gap; Bourdieus theory; banking industry; accounting habitus; accounting capital; Nigeria; board of directors; women accountants; female accountants; gender equity.

DOI: 10.1504/IJCA.2015.069189

International Journal of Critical Accounting, 2015 Vol.7 No.1, pp.73 - 88

Received: 08 May 2021
Accepted: 12 May 2021

Published online: 05 May 2015 *

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