Accounting and gender across times and places: An excursion into fiction

Abstract

The focus of this paper is on changing perceptions of accounting in different times and in different cultural contexts, with the special emphasis on the issues of gender. The material used is a combination of fiction and research results, and the scope of analysis extends from the end of the 18th century in Central Europe through the birth of capitalism in Poland to the contemporary global economy, as portrayed in the novels of Douglas Adams.