Gender accounting

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Gender accounting is a scientific and political term for the “systematic and regular collection and processing of data which, due to their gender differentiation, are suitable for depicting differences between men and women” ( gender ) in various business and economic contexts. The need for gender- differentiating indicators has been highlighted in particular by feminist economics since the 1990s and is now generally recognized in economics , as gender has proven to be an important economic category.

An important goal of gender accounting is to eliminate the “economic invisibility of women”. How important this is can be seen from an economic perspective, for example, in the unequal distribution of paid and unpaid work : In the OECD , women did around two thirds of unpaid work in 2016 (67%). In addition, men (466.1 minutes / day) did less work than women (487.0 minutes / day). Although unpaid work makes a significant contribution to the performance of an economy, it has not yet been included in key indicators such as gross domestic product (GDP) .

implementation

There are different approaches to developing and implementing indicators in the context of gender accounting. These include, for example, key figures such as the gender pay gap or the gender pension gap .

Economic indicator of paid and unpaid work

As part of the Federal Government's first gender equality report , a gender accounting concept was developed at the Harriet Taylor Mill Institute of the Berlin School of Economics and Law for the economic accounting of an average women's and men's life in terms of paid and unpaid work. In Germany in particular , transparency in this area is an important concern, as there are particularly large gender differences in a number of aspects in an international comparison (see, for example, gender pay gap , gender pension gap or proportion of women in management positions ).

The aim of this accounting is the economic transparency of the services provided and payment flows as a basis for a gender- differentiated evaluation of individual social policy services (gender impact assessments). Such an instrument makes it possible to assume social responsibility for existing gender differences and to take these into account appropriately in budget planning and the planning of social policy measures.

The concept is based on the ideas of operational accounting and controlling and expands the gender budgeting approach . Social welfare production, private housekeeping and generational accounts are included.

The following factors are taken into account:

literature

  • Albrecht Becker: Accounting research, controlling and gender. Inventories and perspectives . In: Gertraude Krell (Ed.): Business Administration and Gender Studies: Analysis of Organization, Personnel, Marketing and Controlling . Wiesbaden 2005, ISBN 978-3-409-12640-3 , pp. 59-82.
  • Maurizio Bussolo, Rafael E. De Hoyos: Gender aspects of the trade and poverty nexus: A macro-micro approach . Washington DC 2009.
  • Rihab Khalifa, Linda M. Kirkham: Gender . In: John Richard Edwards, Stephen P. Walker (Eds.): The Routledge Companion to Accounting History . New York 2009, ISBN 978-0-415-41094-6 , pp. 433-450.
  • Cheryl R. Lehman: Accounting in Conflict: Globalization, Gender, Race and Class . Hempstead NY 2017, ISBN 978-1-78560-976-3
  • Julia Schneider, Miriam Beblo, Friederike Maier: “Gender Accounting” - A brief inventory and conceptual approach . In: Social Progress , 07/2014, Vol. 63 (7), pp. 156–162.

Individual evidence

  1. ↑ a b Julia Schneider, Miriam Beblo, Friederike Maie: “Gender Accounting” - A brief inventory and conceptual approximation. (PDF) 2014, accessed on March 14, 2017 .
  2. ^ Albrecht Becker: Accounting research, controlling and gender. Inventories and perspectives . In: Gertraude Krell (Ed.): Business Administration and Gender Studies: Analysis of Organization, Personnel, Marketing and Controlling . Wiesbaden 2005, ISBN 978-3-409-12640-3 , pp. 59-82 .
  3. ^ Cheryl R. Lehman: Accounting in Conflict: Globalization, Gender, Race and Class . Hempstead NY 2017, ISBN 978-1-78560-976-3 .
  4. ↑ Rihab Khalifa, Linda M. Kirkham: gender . In: John Richard Edwards, Stephen P. Walker (Eds.): The Routledge Companion to Accounting History . New York 2010, ISBN 978-0-415-41094-6 , pp. 433-450 .
  5. ↑ Jemimah Njuki, John R. Parkins, Amy Kaler: Transforming Gender and Food Security in the Global South . New York 2016.
  6. ↑ Iiris Aaltio, Albert J. Mills: Gender, Identity and the Culture of Organizations . London 2002.
  7. ↑ Patricia M. Flynn, Kathryn Haynes, Maureen A. Kilgour: Integrating Gender Equality into Business and Management Education: Lessons Learned and Challenges Remaining . Sheffield, UK 2015.
  8. ↑ Jorge Saba Arbache, Alexandre Kolev, Ewa Filipiak: Gender Disparities in Africa's Labor Market . Washington DC 2010, ISBN 978-0-8213-8066-6 .
  9. ↑ Bernd Raffelhüschen: A note on intertemporal and gender specific redistribution in generational accounting. Contributions to the discussion / Institute for Public Finance at the Albert Ludwig University of Freiburg im Breisgau . Freiburg im Breisgau 1995.
  10. ↑ Maurizio Bussolo, Rafael E. De Hoyos: Gender aspects of the trade and poverty nexus: a macro-micro approach . Washington DC 2009.
  11. ^ LM Kirkham, A. Loft: Gender and the construction of the professional accountant . In: John Richard Edwards (Ed.): The history of accounting: critical perspectives on business and management / 4: Professionalization of accounting . S. 270-343 .
  12. ↑ Regnath, R. Johanna: Women and Money: Against the economic invisibility of women . Königstein / Taunus 2008.
  13. ↑ Men's economy. In: Süddeutsche Zeitung . April 28, 2016. Retrieved March 28, 2017 .
  14. ↑ Julia Schneider, Miriam Beblo, Friederike Maier: Gender Accounting - A methodical-empirical inventory and conceptual approximation. (PDF) (No longer available online.) 2011, archived from the original on May 26, 2012 ; accessed on March 14, 2017 . Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. @1@ 2Template: Webachiv / IABot / www.kfd-bundesverband.de
  15. ^ Albrecht Becker: Accounting research, controlling and gender. Inventory and perspectives . In: Gertraude Krell (Ed.): Business Administration and Gender Studies: Analysis of Organization, Personnel, Marketing and Controlling . S. 62 ff .