Integrating herstory and history in accountancy

Abstract This paper argues that Lehman's analysis of women's oppression in the accountancy profession, whilst being an interesting addition to our current understandings of the historical development of the occupation of accountancy, neither challenges nor changes them. An integrative approach to the study of gender in accounting is advanced, whereby women's oppression in the occupation of accountancy is analysed in terms of its interrelationship with the development of the profession itself. From such a perspective, issues such as the power and influence of the profession and the constitution of its knowledge base and techniques require re-examination in terms of gender. Only then, it is suggested, can we gain a fuller understanding of the development of accountancy practices and ideologies.

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