Gender accounting in action: institutional work and the introduction of different accounting logics in universities

Purpose – This study investigates how diverse actors interact to introduce a gender perspective into existing accounting practices in the university context, through the development of new accounting tools. Design/methodology/approach – Action research, based on Susman and Evered’s (1978) research cycle, was conducted to develop a gender accounting tool to be implemented in a single university. An institutional work perspective (Lawrence and Suddaby, 2006) is employed to interpret the findings. Findings – The gender accounting tool can support universities in embedding gender perspectives into accounting systems and fostering institutional change. Its development involved various forms of institutional work, such as advocacy, theorizing, mimicry and education, at both supra-organizational and organizational levels. However, implementation was hindered by limited gender awareness among relevant actors, uneven engagement and organizational barriers. Research limitations/implications – This study focuses on the design of a gender accounting tool and its pilot implementation in a single context. Further reflection is required to address the flaws that arise when the potential of the tool is fully leveraged. Practical implications – This study underlines the importance of understanding the interplay of institutional work performed by actors aiming to introduce gender logics into accounting. Such understanding may help overcome implementation challenges. Originality/value – Action research approach is adopted to address research gaps in how gender accounting can be introduced in universities, focusing on areas that require deeper investigation, through a methodology that is warranted in management accounting research