Professional bodies and gender equality in accounting: exploring women’s perspectives in Ghana

PurposeThere remains limited research on interventions of professional accounting organization in promoting gender equality and balance in the accounting profession, particularly in sub-Saharan Africa. This study aims to examine the perspectives of women accountants about the interventions of professional accounting organization in the third space.Design/methodology/approachUsing a qualitative research methodology, this study sought to gain a deeper understanding of the experiences and views of women professional accountants and accounting students. Data were collected through interviews and focus group discussions and then analysed to uncover underlying patterns and themes.FindingsThe results show that gender equality and inclusivity are major concerns of women professional accountants and students, and they expect that their professional accounting organization is at the forefront of gender deconstruction in Ghana. Generally, women perceive the affirmative action legislation that provides a quota for women's representation on the governing council of the Institute of Chartered Accountants, Ghana, as the most impactful gender initiative of the institute in the gender third space. The findings suggest that the operations of the women's group (Association of Women Accountants Ghana) are a key driver of representation, progression and advancement of women in the profession.Practical implicationsThe study recommends that professional accounting organizations (PAOs) should spearhead gender equality and inclusivity in the profession through well-tailored policies and programmes.Originality/valueOur study provides a new insight into the accounting and gender literature by examining the introspective gendering role of PAO in an emerging economy context through the lenses of third space.