...Zahir Uddin Ahmed Purpose This study aims to examine how gender is conceptualised and addressed within management accounting research, moving beyond its use as a mere “control variable” or “dummy variable”. It identifies dominant themes, highlights ongoing research gaps and proposes directions...

... and the moderating roles of gender and collectivism. Drawing on social identity theory, the research framework was developed. Design/methodology/approach Data were collected using a survey method from 500 service sector employees adapting to a newly implemented AIS. Structural equation modeling (SEM) in Mplus...

... of auditors after three years of experience. The survey assesses participant’s perception of DAB in the presence of time budget and time deadline. Findings The results of this paper show that experienced auditors have more tolerant views of DAB then inexperienced auditors. In terms of gender...

... it has exposed. Findings Entrenched societal inequalities relating to age, health, poverty, disability, race and gender in the UK are highlighted through the experience of COVID-19. Research limitations/implications Accounting research has a further role to play in exposing inequalities...