Introduction: Educational equity is a fundamental principle in any society. Investigating the academic performance of students based on gender helps assess if there are disparities in access to quality education, resources, or support...
moreIntroduction: Educational equity is a fundamental principle in any society. Investigating the academic performance of students based on gender helps assess if there are disparities in access to quality education, resources, or support systems. Accountancy is one of the most in-demand courses in the Philippines because of the employment opportunities and career progression in the field. The licensure examination for certified public accountants has long-been considered as one of the most difficult state board examination in the Philippine history. Studying the academic performance of accounting students by gender group in a developing country like the Philippines holds significant importance due to its potential to contribute to various aspects of education, society, and gender equality since prior research has tended to focus on developed nations like America and Europe. Purpose: The present article aims to present findings from relevant literature to enhance educational equity by investigating factors influencing academic performance which can help identify barriers that certain gender groups may face in pursuing accounting education. This knowledge can offer evidence-based policy recommendations to higher education institutions and regulatory bodies aimed at improving accounting teachinglearning, academic performance, production of licensed accountants, and overall improvement in the accountancy profession. Method: The review was conducted using PRISMA Statement (Preferred Reporting Items for Systematic reviews and Meta-Analyses) which allows for rigorous search for articles on gender disparities in classroom learning in accounting education. The resources include Google Scholar, Scopus and Web of Science journal databases. Several eligibility and exclusion criteria were determined including the time period from 2020 to 2024 to properly include recent studies and development; data should be from empirical study which means that article review, chapter in book, and conference proceeding are excluded. In addition, in order to avoid confusion in understanding, non-English publications are also excluded. Findings: This review finds that gender disparities in accounting education in the Philippines persist despite higher female enrollment rates, driven by intertwined socio-cultural, economic, and institutional factors. Cultural norms, economic constraints, and unequal access to mentorship and leadership roles contribute to differentiated educational experiences and career trajectories between men and women. Addressing these gaps requires coordinated action among policymakers, academic institutions, and professional bodies to promote gender-sensitive curricula, equitable resources, and inclusive networks. Such reforms align with Sustainable Development Goal 5 (Gender Equality) by eliminating systemic barriers and ensuring equal opportunities, thereby strengthening the diversity, competence, and resilience of the accounting profession. Recommendations: To address the persistent gender disparities in accounting education, it is recommended that gender equity principles be fully integrated into higher education policies, licensure requirements, and professional standards. Institutions and professional bodies should develop structured mentorship and leadership programs, particularly targeting underrepresented genders in senior accounting roles. Accounting curricula must be redesigned to incorporate gender-sensitive content, inclusive language, and equity-focused ethical training to normalize diversity in the profession. Equitable access to education should also be enhanced through expanded scholarships, financial subsidies for licensure review programs, and fee assistance for economically disadvantaged students. Moreover, national campaigns and institutional initiatives should actively challenge stereotypes and reshape cultural narratives that limit career opportunities for certain genders. Finally, continuous monitoring through gender audits and data-driven research should be institutionalized to track progress toward achieving SDG 5 and to inform evidence-based interventions.