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Ó hÓgartaigh, Ciarán (2000) Accounting for Feminisation and the Feminisation of Accounting in Ireland: Gender and self-evaluation in the context of uncertain accounting information. Irish Business and Administrative Research, 21 (1): 9. pp. 147-167. ISSN 0332-1118
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Abstract
Accounting is a discipline defined by its context (Freear, 1977). In
recent years, the context of accounting has changed dramatically in a nwnber of respects. The
transactions and events which accounting attempts to represent are subject to increasing
uncertainty. Account ing standard-setters have reacted by requiring that financial statements
recognise and disclose the "substance" of transactions rather than their legal form. More
extensive discloswes of uncertainty are also required.
| Item Type: | Article |
|---|---|
| Keywords: | accounting; feminisation; uncertain accounting information; |
| Academic Unit: | Faculty of Social Sciences > School of Business |
| Item ID: | 21659 |
| Depositing User: | IAM School of Business |
| Date Deposited: | 04 Jun 2026 10:21 |
| Journal or Publication Title: | Irish Business and Administrative Research |
| Publisher: | Irish Academy of Management |
| Refereed: | Yes |
| Use Licence: | This item is available under a Creative Commons Attribution Non Commercial Share Alike Licence (CC BY-NC-SA). Details of this licence are available here |
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