Introduction

Accounting is a vital role for any individual, businesses or organization’s

economic foundation.  It plays a major role in defining financial condition and

performance, in terms of operation, profitability and sustainability. Accounting is a

profession characterized by a marked intellectual character and requires a high-level

qualification and specialized training such as other professions—lawyers, engineers,

architects, doctors. Furthermore, gender aspects has become an issue. Since the

accounting profession is a rigid one, gender issues are inevitable, and moreover, they are

bound to receive a certain level of interest in the literature.

The overall purpose of this paper was to profile and compare male and female

specifically on capabilities of Accountancy Students of APCAS, Balanga City, Bataan in

the field of accounting. Additionally, determine which gender group performs better

than the other and which factors explain the performance gap between genders.

Accounting has been traditionally viewed as a male-dominated profession with

few female entrants, but recent studies show there is an increasing influx of females into

accounting profession (Broadbent 1998, Hines 1992, Komori 2008, Worthington &

Higgs, 2001). Influx of females into accounting in recent times has increased the

number of females seeking accounting education in colleges and universities (Williams

1991). Findings from many gender-based studies reveal that female students

outperformed their male counterparts (Fraser et al. 1978, Mutchler et al. 1987, Bayes &

Nash, 1989). But only studies by Mutchler et al. (1987) and Bayes & Nash (1989) show

statistical significance. However, the studies by Lipe (1989), Tyson (1989) and Canlar &

Bristol (1988) show no differences in gender performance. Recently, Sheard (2009)

finds that female students outperform their male counterparts and show more

commitment and control over challenges they face during their study.

Just like what have stated above, accounting has traditionally been a man's

world, but there has been significant progress for women Certified Public Accountants

(CPAs) in the Philippines in recent years. The 2018 CPA Tracker Survey of the Board of

Accountancy (BOA) revealed that more than 64 percent of new CPA exam passers are

female. Women are also well represented in entry-to-middle level accounting positions,

particularly in public accounting firms where they see near parity with men, according

to the survey.

Gender issues can be common inside the structure of liberal professions, like the

accounting one (Kyriakidou et al. 2013; Keiran 2017). According to the Milburn Report,

which looked at fair access to professions, accountancy was the most socially exclusive

amongst them all. Therefore, a multitude of recommendations required all professions

to review their current practices on equitable access and develop ideas and strategies for

improvement (Milburn Report 2009).

Dambrin and Lambert (2012) suggest that until stereotypes are challenged,

gender issues and gender inequality will still be a common issue, thus posing the need to

perform critical and reflective research on gender with an ongoing struggle to improve

the position of women’s representation in the accounting profession. Given the

masculine history of the profession, stereotypes are difficult to shift and continue to

affect the male organisational homo-sociality of the profession (Anderson-Gough et al.

2005; Kanter 1977).

 The study’s originality results from delivering a comprehensive overview of the

accounting profession’s gendered issues as well as to identify how gender inequality is

created and maintained, and what should be the solutions to diminish it. The paper’s

results and discussions raise awareness for accounting students showing that a stronger

position on gender equality is needed.

Thus the researchers aim to study the comparison of two gender relating to the

capabilities in terms of accounting procedures and accounting profession.

REFERRENCES:

https://www.mdpi.com/2076-3387/10/1/1

https://www.researchgate.net/publication/

338232449_Gender_as_a_Dimension_of_Inequality_in_Accounting_Orga

nizations_and_Developmental_HR_Strategies

https://libjournals.mtsu.edu/index.php/jsbs/article/download/27/27/343

https://www.sunstar.com.ph/article/1795570/manila/feature/how-to-

break-the-glass-ceiling-in-accounting