work in progress research definition

• Canada (English)
• Canada (Français)
• Europe & Middle East
• Deutschland (Deutsch)
• France (Français)
• United Arab Emirates (English)
• United Kingdom (English)
• Asia Pacific
• Australia (English)
• Singapore (English)
• Preconstruction
• Financial Management

Risk Management

Take Your Knowledge to the Next Level

Choose from our library of free certification courses—start earning CE credits today.

Work in Progress (WIP) Accounting: What Is It and Why Is It Important?

Last Updated Jun 18, 2024

Work in progress (WIP) accounting is a method of accounting tailored specifically to construction that tracks costs and revenues throughout the lifecycle of construction projects. Rather than waiting for project completion, WIP accounting involves recording the direct labor, materials, subcontracting costs and allocated overhead associated with construction work as it is performed.

The WIP (work in progress) report — often referred to as the WIP schedule — serves as a fundamental financial document that offers an overview of the costs incurred and the revenues earned for a project during a specific period, providing a detailed snapshot of ongoing work against the budget.

The WIP schedule acts as a thread that weaves together two critical components in construction: financial data and project milestones. In this article, we delve into the intricacies of WIP reports, exploring their components, utilization, and the crucial role of WIP accounting in construction project management.

Table of contents

Understanding the Components of a Work in Progress (WIP) Report

While WIP accounting lays the foundation for financial transparency in construction , WIP reports offer a dynamic, real-time view of a project's financial pulse.

To navigate the complexities of construction accounting effectively, it's essential to understand the various components that make up a WIP report. In this section, we delve into the key elements that make up a WIP report, providing a detailed overview of each component's role and significance. 

• Completion percentage: This percentage indicates the extent to which the project has been completed as of the reporting date. It is often calculated using the percentage of completion method based on actual costs incurred relative to estimated total costs.
• Actual costs: Represent the cumulative expenses incurred on the project up to the reporting date. These costs encompass direct costs (e.g., materials, labor, subcontractor expenses) and indirect costs (e.g., overhead, equipment, administration).
• Earned revenue: Reflects the cumulative amount of revenue that the project has earned based on the work completed. This is a key component for revenue recognition.
• Gross profit: Determined by subtracting the actual costs from the earned revenue. It offers insight into the project's financial performance.
• Actual billings: Represent the total amount billed to the client for work completed up to the reporting date, including progress billings and retainage .
• Over- and underbilling: Highlights any variances between actual billings and earned revenue. 

The contract overview section sets the stage by outlining the contract's foundational details, while the actual job totals offer real-time insights into the project's progress and financial health. By gaining a deeper understanding of these components, project managers, accountant staff, and stakeholders can monitor project financial performance, make informed decisions and ensure fiscal accuracy.

Stay updated on what’s happening in construction.

Subscribe to Blueprint, Procore’s free construction newsletter, to get content from industry experts delivered straight to your inbox.

Why is the WIP Report Important?

To navigate the intricacies of construction contracts , revenue recognition, and cost management effectively, the WIP report emerges as a cornerstone in construction management and accounting.

Ensures Financial Accuracy

WIP reports play a crucial role in maintaining financial accuracy within the construction industry. They provide a systematic approach to tracking project-related revenue and costs, ensuring that financial statements accurately reflect the true financial position of each project and the firm as a whole.

Effective Revenue Recognition

One of the primary benefits of WIP reports is their alignment with the percentage of completion method for revenue recognition . By tracking earned revenue based on project progress, companies can recognize revenue as work is completed, offering a more accurate representation of their financial performance.

Cost Management and Control

WIP reports offer insights into actual project costs, enabling effective cost management and control. By monitoring spending and identifying cost overruns early on, construction companies can take corrective actions to keep projects within budget. This is especially important in construction given the unpredictable nature of cost fluctuations in the industry and their potential to trigger ripple effects throughout a project,

Billing Accuracy and Contractual Compliance

Accurate billings are essential in the construction industry. WIP reports help ensure that when invoicing clients, billings align with the work completed, reducing the risk of billing disputes and ensuring compliance with contractual obligations.

Overbilling and Underbilling

Over- and underbilling identify disparities between the actual billings and the earned revenue.  

Overbilling is when a contractor invoices for labor and materials outlined in a contract before the corresponding work has been fully executed. Underbilling , on the other hand, occurs when the invoiced amount to date is lower than the earned revenue. These situations can occur for a variety of reasons including changes in project scope, unexpected delays, or discrepancies between progress and billing. 

Billing accuracy is essential for upholding financial integrity, nurturing client trust, and managing cash flow efficiently. Overbilling has the potential to undermine client trust and trigger disputes, potentially jeopardizing long-term relationships. Conversely, underbilling can impact cash flow and the ability to meet financial commitments. While overbilling can accelerate cash inflows, underbilling can delay receipt of payment. Adhering to accurate billing practices can help to maintain effective cash flow throughout the project lifecycle.

Learn more – Construction Cash Flow Projection: A Deep Dive into Financial Forecasting

Project Monitoring, Issue Identification and Informed Decision-Making

WIP reports serve as a valuable project monitoring tool, providing snapshots of project progress. They help project managers and stakeholders identify potential issues, delays, or bottlenecks that may require attention and facilitate proactive problem-solving.

WIP reports empower project managers and executives to make informed decisions about resource allocation, project prioritization, and strategic planning. Accurate financial data supports better decision-making at both the project and organizational level. By capturing both financial nuances and operational dynamics, WIP reports play a crucial role in steering projects towards successful completion and achieving the company’s larger strategic financial goals.

By regularly assessing and reporting on the financial status of construction projects, WIP reports enable proactive risk management . They help identify potential risks such as cost overruns, schedule delays, or scope changes that could impact a project's profitability. In essence, WIP reports act as early warning systems, allowing construction professionals to anticipate and address risks before they escalate into larger issues. 

Transparency and Accountability

WIP reports enhance transparency by providing clear breakdowns of project finances, including costs, billings, and revenue. This transparency benefits internal stakeholders and external parties such as auditors, banks, insurance companies, and investors. It plays a pivotal role in reinforcing financial accountability within construction firms, ensuring that financial operations are transparent and easily comprehensible to all stakeholders.

Learn more : How to Prepare for & Manage a Construction Audit

The WIP schedule helps construction professionals keep projects on track, make informed decisions, and uphold financial integrity.

Common Mistakes in WIP Accounting

In the complex realm of construction accounting, the WIP report plays a pivotal role in project financial management, offering insights into project progress and financial health. However, avoiding common mistakes is essential to ensure the accuracy and reliability of these reports.

Incomplete or Inaccurate Data Entry

Failing to consistently and accurately record all project-related costs, billings, and progress can lead to incomplete and inaccurate WIP reports. This can distort financial statements and make it challenging to assess the true financial health of a project. When critical decisions and future actions are based on data that lacks precision and reliability, it can lead to misinformed choices that negatively impact future project outcomes. The importance of meticulous and accurate record-keeping in WIP accounting cannot be overstated, as it forms the foundation upon which sound financial and project decisions are made.

Inconsistent Reporting Periods

Using inconsistent reporting periods, such as irregular intervals for generating WIP reports, can make it difficult to track progress and trends accurately. Consistent and regular reporting intervals are crucial to analyze the project data effectively and derive actionable insights. 

Furthermore, when WIP reports are not synchronized with the project's billing cycles or accounting periods, it can lead to confusion and misinterpretation of the project's performance and financial health. When reporting periods are standardized, it becomes easier to spot anomalies, identify patterns, and diagnose potential issues early on.

Failure to Update Estimates

If the original cost estimates for a project are not updated to reflect changes in scope, costs, or schedules, the WIP report may not accurately represent the project's financial status. This is particularly true when change orders arise, as they often have significant impact on project finances. Updating estimates is critical to conduct precise revenue recognition and ensure that the WIP report provides an accurate reflection of the project's evolving financial landscape.

Not Addressing Overbilling or Underbilling

Neglecting to address overbilling or underbilling situations can have a substantial impact on the accurate portrayal of a project's financial standing. These discrepancies have the potential to distort the financial picture of a project, making it difficult to gauge its true financial health. When overbilling or underbilling situations are allowed to persist unchecked, they can lead to skewed financial data, which in turn can affect decision-making processes. To maintain financial accuracy and integrity, it is imperative that overbilling and underbilling issues are promptly identified, thoroughly investigated, and rectified. This ensures that billings align accurately with earned revenue to provide a clearer and more realistic representation of the project's financial position. 

Misinterpreting Percentage of Completion (POC)

Misapplying the percentage of completion method can lead to errors in revenue recognition. Construction companies that use the POC method in their WIP reporting must ensure that their practices align with the Financial Accounting Standards Board (FASB) standards and guidelines. This includes accurately tracking costs, estimating project completion percentages, and recognizing revenue in accordance with FASB principles. Failure to adhere to FASB standards can result in financial reporting discrepancies and potential compliance issues.

Lack of Detailed Notes

A WIP report lacking detailed explanatory notes may fall short in providing a clear understanding of the project's financial trajectory. Without a record of the assumptions used for cost and revenue projections, the methodologies applied for progress measurement, leaves stakeholders with an incomplete understanding. Similarly, not capturing adjustments in project scope or shifts in accounting practices can obscure the report’s reliability and lead to misunderstandings about the project's actual status and expected outcomes.

Case Study: Effective Use of the WIP Accounting in Construction

Let’s explore a case study that exemplifies the interconnection between WIP accounting practices and the utilization of a WIP schedule in construction. 

Concrete Crew, a concrete subcontractor, implements WIP accounting as an integral component of their financial management system. The firm generates a WIP schedule monthly, which aligns with their payment application cycle, a practice that reflects industry-standard WIP accounting principles. 

Using WIP accounting standards, Concrete Crew meticulously records and tracks the direct costs of materials, labor, and overhead attributable to their projects, Job A and Job B. They recognize these costs as they are incurred, consistent with the accrual basis of accounting, which is also fundamental to WIP accounting. This approach allows for matching the revenue earned with the expenses incurred during the same period, providing a more accurate picture of project profitability.

Concrete Crew’s WIP schedule offers a detailed view of project-specific financials, reporting on the status of their construction contracts (Job A and Job B) and the percentage of completion. 

Job A: As per the WIP report, Job A has a revised budget of $100 and a revised contract amount of $150. With a job-to-date (JTD) cost of $80 and a completion percentage of 80%, the earned revenue is $120. However, billing to date is only $75, resulting in an underbilling of $45. This discrepancy indicates that, while the work has been nearly completed, the billing has lagged. The schedule notes a forthcoming change order, which stalls further billing until November, affecting cash flow management. The inability to bill until then can strain the company's liquidity, emphasizing the need to navigate through this period without compromising the firm’s financial stability.

Job B: Similar to Job A, Job B also shows a revised budget and contract amount of $100 and $150. The job is also 80% complete, with an earned revenue of $120. The billed amount to date is $125, indicating an overbilling of $5. In the WIP report, Concrete Crew notes that the project is on hold until Spring 2024, and the billing status will remain as is for the time being.

Concrete Crew's application of WIP accounting, reflected in their monthly WIP schedule, serves as a vital instrument for fiscal oversight and strategic financial planning. It helps the firm to identify and adjust to underbilling and overbilling situations, thereby securing cash flow and preserving client relationships.

For Job A, the impending change order necessitates a careful reassessment of the project budget and timeline. For Job B, managing the overbilling requires communication and transparency with the client to ensure that when the project restarts, the financial reconciliation aligns with the client's expectations and the contract stipulations.

This example underscores the importance of an effective and accurate WIP schedule in providing transparency, fostering client trust, and ensuring the financial agility of construction firms. It also highlights the significance of proactive financial management in dealing with the ebbs and flows of project lifecycles, ultimately ensuring that companies maintain a steady cash flow, adhere to contractual obligations, and sustain long-term client relationships.

Was this article helpful?

Thank you for your submission., scroll less, learn more about construction..

Subscribe to The Blueprint, Procore’s construction newsletter, to get content from industry experts delivered straight to your inbox.

By clicking this button, you agree to our Privacy Notice and Terms of Service .

You’re signed up to receive The Blueprint newsletter from Procore. You can unsubscribe at any time.

Categories:

Construction Accounting

Kelsie Keleher

Kelsie is a Senior Strategic Product Consultant for general contractors at Procore; working closely with civil and infrastructure clients. Kelsie holds a Masters of Business Administration (MBA) and has close to a decade of experience in construction accounting and finance.

Taylor Riso

52 articles

Taylor Riso is a marketing professional with more than 10 years of experience in the construction industry. Skilled in content development and marketing strategies, she leverages her diverse experience to help professionals in the built environment. She currently resides in Portland, Oregon.

Explore more helpful resources

.css-c249p1::before{width:100%;height:100%;display:block;position:absolute;top:0px;left:0px;z-index:0;content:'';cursor:inherit;} What are Committed Costs in Construction Accounting?

In construction projects, managing finances can be a challenging task — but understanding committed costs can simplify the process. Committed costs refer to expenses that are guaranteed through formal agreements,...

Understanding Construction Financial Statements

For construction firms, effectively managing financial statements is an important building block for success. These documents play a key role in tracking performance, maintaining financial health and securing future projects....

Construction Progress Billing: Keeping the Cash Flowing

Rome wasn’t built in a day, and neither are skyscrapers and bridges. Construction projects take time, and because of that, they require significant upfront costs for labor, materials and equipment....

Cost Management in Construction: 4 Key Challenges

The financial stability of construction firms often hinges on their ability to effectively manage costs, a key factor in keeping projects within budget and securing profitability. The process of cost...

Work-in-Progress (WIP)

Written by True Tamplin, BSc, CEPF®

Reviewed by subject matter experts.

Updated on April 01, 2024

Fact Checked

Why Trust Finance Strategists?

Table of Contents

Work-In-Progress (WIP) is an accounting entry on a company’s balance sheet referring to the money spent on materials, processes, and labor to manufacture a product.

It is calculated as a sum of the following three elements used to fashion a product or service: cost of materials used in the production process , labor expenses for the product as it moves through partial completion stages, and overhead costs incurred in making the final product.

For example, a restaurant uses the three cost line items mentioned above to transform raw materials, in the form of cooking ingredients, into a finished meal.

It buys vegetables, meat, and spices to prepare a meal.

Labor costs for the restaurant are salaries for chefs and line (to make the dishes) and wait staff (to deliver it to customers).

To protect itself against untoward incidents and keep its workers happy, the restaurant’s owners also spend on insurance and health benefits.

The restaurant may also have capital costs like monthly rent (or mortgage ) payments for its premises and maintenance on equipment used to make food. These expenses are classified as overhead .

The WIP accounting on the restaurant’s balance sheet, therefore, will be a sum of entries for the costs of cooking ingredients (once they enter the food line assembly), facility expenses, employee salaries and benefits, and insurance costs.

WIP accounting does not include costs for items that have not entered the production assembly line. For example, raw materials that are still placed in factory stores are not included in WIP costs.

WIP accounting also does not include costs for finished items, which are classified as finished goods inventory after they have moved past the production floor.

Since manufacturing is a dynamic process of multiple constantly-moving parts, it is difficult to accurately calculate and account for WIP costs for each product.

Instead, companies have adopted various methods to estimate or present WIP accounting in their balance sheets.

For example, Just-In-Time (JIT) manufacturing practices emphasize the importance of keeping inventory levels to low figures or zero to ensure efficiency.

By using these practices and completing their backlog of WIP items, some companies regularly move all their WIP goods to the finished goods stage before accounting .

Manufacturing outfits with predictable assembly line times present WIP items as a percentage in their accounting.

They derive this percentage based on previous estimates of completion and product manufacturing times.

How Is WIP Information Useful?

WIP inventory figures are useful information to measure metrics related to the production process.

This enables production managers to calibrate the output of their assembly line with market vagaries.

Thus, managers can tamp down or increase production based on the availability of materials in bins on the factory floor.

WIP can also be used to determine supply chain health.

Too many items classified as WIP and not as many items in the finished goods stage is a sign of inefficiency on the production floor.

It also translates to additional costs on the balance sheet because WIP items incur storage and warehousing expenses.

These expenses cannot be moved elsewhere or re-invested into other departments within the manufacturing setup. That is why companies aim for as low as possible WIP numbers.

WIP is often classified as a current asset on a company’s balance sheet because available WIP inventory in different stages of completion can be converted to finished goods that, subsequently, may generate a sale profit for the company.

This inventory stays on a company’s balance sheet or is written off based on the duration of time it spends on the production floor.

WIP represents an intermediate stage in the production process.

It comes before the finished goods stage and after the raw materials are moved to the production floor from stores.

Once the product has moved past WIP, it is classified as a finished goods inventory.

After the product is sold, WIP cost is one among several costs that are rolled up to determine the final cost of goods sold in the balance sheet.

Example of WIP

Consider the case of television manufacturer ABC.

Its raw materials consist of an assortment of electronic circuits, cathode ray tubes, displays, and packaging materials.

ABC already has $100,000 worth of raw material inventory left over from the previous year and makes additional purchases of $300,000 to manufacture new television sets for this year.

At the end of the year, it is left with unfinished inventory (or inventory that was left over from its planning stage) worth $150,000. We use these three figures to calculate ABC’s raw material inventory.

WIP Inventory = Raw Material Inventory (at the start of the year) + Purchases made during the year – Unfinished Inventory

WIP Inventory for ABC = $100,000 + $300,000 – $150,000 = $250,000

ABC has five workers on its assembly line and they are each paid an annual salary of $40,000. Therefore, direct labor costs for ABC are $200,000.

Besides these costs, ABC also incurs manufacturing overheads in the form of worker benefits, insurance costs, and equipment depreciation costs.

A full breakdown of ABC’s overhead costs is shown below:

Total WIP Costs are calculated as a sum of WIP Inventory + Direct Labor Costs + Overhead costs.

Thus, WIP costs for ABC = $250,000 + $200,000 + $132,000 = $582,000

Work-In-Progress Versus Work-In-Process

Work-In-Progress is often used interchangeably with Work-In-Process .

Conceptually, both terms are similar in that they refer to the costs associated with a partially-finished good or service moving across the production floor. But they can mean different things in specific instances.

In general, Work-In-Process inventory refers to partially completed goods that move from raw materials to a finished product within a short time frame.

For example, consulting and manufacturing projects often have custom requirements based on the client.

The manufactured good moves through the production process in a relatively short amount of time before it is presented to the client or customer. Inventory is referred to as Work-In-Process inventory in such cases.

In contrast, Work-In-Progress refers to a production process that requires a longer time frame.

Consider the situation in a construction company. The time required to make a good or product, in this case, a building, is much longer and requires more material and manpower as compared to a factory or consulting project.

Work-In-Progress is used in the construction industry to refer to a construction project’s costs instead of a product.

The formula to calculate both terms, however, is mostly the same for accounting purposes.

Work-in-Progress (WIP) FAQs

What does wip stand for.

WIP is an accounting entry that stands for Work-In-Progress.

What is WIP?

How is wip calculated.

WIP is calculated as a sum of WIP inventory, total direct labor costs, and allocated overhead costs.

What is the WIP formula?

The formula to calculate WIP is WIP Inventory + Direct Labor Costs + Overhead costs.

Is Work-in-Progress the same as Work-in-Process?

Work-In-Progress is often used interchangeably with Work-In-Process. Conceptually, both terms are similar in that they refer to the costs associated with a partially-finished good or service moving across the production floor. But they can mean different things in specific instances. In general, Work-In-Process inventory refers to partially completed goods that move from raw materials to a finished product within a short time frame. In contrast, Work-In-Progress refers to a production process that requires a longer time frame.

About the Author

True Tamplin, BSc, CEPF®

True Tamplin is a published author, public speaker, CEO of UpDigital, and founder of Finance Strategists.

True is a Certified Educator in Personal Finance (CEPF®), author of The Handy Financial Ratios Guide , a member of the Society for Advancing Business Editing and Writing, contributes to his financial education site, Finance Strategists, and has spoken to various financial communities such as the CFA Institute, as well as university students like his Alma mater, Biola University , where he received a bachelor of science in business and data analytics.

To learn more about True, visit his personal website or view his author profiles on Amazon , Nasdaq and Forbes .

Our Services

• Financial Advisor
• Estate Planning Lawyer
• Insurance Broker
• Mortgage Broker
• Retirement Planning
• Tax Services
• Wealth Management

Ask a Financial Professional Any Question

We use cookies to ensure that we give you the best experience on our website. If you continue to use this site we will assume that you are happy with it.

At Finance Strategists, we partner with financial experts to ensure the accuracy of our financial content.

Our team of reviewers are established professionals with decades of experience in areas of personal finance and hold many advanced degrees and certifications.

They regularly contribute to top tier financial publications, such as The Wall Street Journal, U.S. News & World Report, Reuters, Morning Star, Yahoo Finance, Bloomberg, Marketwatch, Investopedia, TheStreet.com, Motley Fool, CNBC, and many others.

This team of experts helps Finance Strategists maintain the highest level of accuracy and professionalism possible.

Why You Can Trust Finance Strategists

Finance Strategists is a leading financial education organization that connects people with financial professionals, priding itself on providing accurate and reliable financial information to millions of readers each year.

We follow strict ethical journalism practices, which includes presenting unbiased information and citing reliable, attributed resources.

Our goal is to deliver the most understandable and comprehensive explanations of financial topics using simple writing complemented by helpful graphics and animation videos.

Our writing and editorial staff are a team of experts holding advanced financial designations and have written for most major financial media publications. Our work has been directly cited by organizations including Entrepreneur, Business Insider, Investopedia, Forbes, CNBC, and many others.

Our mission is to empower readers with the most factual and reliable financial information possible to help them make informed decisions for their individual needs.

How It Works

Step 1 of 3, ask any financial question.

Ask a question about your financial situation providing as much detail as possible. Your information is kept secure and not shared unless you specify.

Step 2 of 3

Our team will connect you with a vetted, trusted professional.

Someone on our team will connect you with a financial professional in our network holding the correct designation and expertise.

Step 3 of 3

Get your questions answered and book a free call if necessary.

A financial professional will offer guidance based on the information provided and offer a no-obligation call to better understand your situation.

Where Should We Send Your Answer?

Just a Few More Details

We need just a bit more info from you to direct your question to the right person.

Tell Us More About Yourself

Is there any other context you can provide.

Pro tip: Professionals are more likely to answer questions when background and context is given. The more details you provide, the faster and more thorough reply you'll receive.

What is your age?

Are you married, do you own your home.

• Owned outright
• Owned with a mortgage

Do you have any children under 18?

• Yes, 3 or more

What is the approximate value of your cash savings and other investments?

• $50k - $250k
• $250k - $1m

Pro tip: A portfolio often becomes more complicated when it has more investable assets. Please answer this question to help us connect you with the right professional.

Would you prefer to work with a financial professional remotely or in-person?

• I would prefer remote (video call, etc.)
• I would prefer in-person
• I don't mind, either are fine

What's your zip code?

• I'm not in the U.S.

Submit to get your question answered.

A financial professional will be in touch to help you shortly.

Part 1: Tell Us More About Yourself

Do you own a business, which activity is most important to you during retirement.

• Giving back / charity
• Spending time with family and friends
• Pursuing hobbies

Part 2: Your Current Nest Egg

Part 3: confidence going into retirement, how comfortable are you with investing.

• Very comfortable
• Somewhat comfortable
• Not comfortable at all

How confident are you in your long term financial plan?

• Very confident
• Somewhat confident
• Not confident / I don't have a plan

What is your risk tolerance?

How much are you saving for retirement each month.

• None currently
• Minimal: $50 - $200
• Steady Saver: $200 - $500
• Serious Planner: $500 - $1,000
• Aggressive Saver: $1,000+

How much will you need each month during retirement?

• Bare Necessities: $1,500 - $2,500
• Moderate Comfort: $2,500 - $3,500
• Comfortable Lifestyle: $3,500 - $5,500
• Affluent Living: $5,500 - $8,000
• Luxury Lifestyle: $8,000+

Part 4: Getting Your Retirement Ready

What is your current financial priority.

• Getting out of debt
• Growing my wealth
• Protecting my wealth

Do you already work with a financial advisor?

Which of these is most important for your financial advisor to have.

• Tax planning expertise
• Investment management expertise
• Estate planning expertise
• None of the above

Where should we send your answer?

Submit to get your retirement-readiness report., get in touch with, great the financial professional will get back to you soon., where should we send the downloadable file, great hit “submit” and an advisor will send you the guide shortly., create a free account and ask any financial question, learn at your own pace with our free courses.

Take self-paced courses to master the fundamentals of finance and connect with like-minded individuals.

Get Started

To ensure one vote per person, please include the following info, great thank you for voting., get in touch with an advisor, submit your info below and someone will get back to you shortly..

Financial Tips, Guides & Know-Hows

Home > Finance > Work-in-Progress (WIP) Definition With Examples

Work-in-Progress (WIP) Definition With Examples

Published: February 19, 2024

Learn what a Work-in-Progress (WIP) means in finance with examples. Understand how businesses track inventory and monitor costs to optimize profitability.

• Definition starting with W

(Many of the links in this article redirect to a specific reviewed product. Your purchase of these products through affiliate links helps to generate commission for LiveWell, at no extra cost. Learn more )

Understanding Work-in-Progress (WIP) in Finance

Are you looking to gain a deeper understanding of Work-in-Progress (WIP) in the realm of finance? Look no further! In this blog post, we will dive into what WIP is, provide examples to illustrate its application, and shed light on its importance in financial management. So, let’s get started!

Key Takeaways:

• Work-in-Progress (WIP) refers to the financial inventory of goods or services that are still in the production or service delivery process.
• WIP plays a crucial role in financial management as it affects a company’s liquidity, profitability, and overall financial health.

Work-in-Progress (WIP) is a term used in the finance industry to describe the inventory of goods or services that are currently undergoing production or service delivery. It represents the unfinished work or projects that are yet to be completed and delivered to customers. This category of inventory is typically found in industries where a significant amount of time is needed to complete a product or service, such as construction, manufacturing, software development, or professional services.

When calculating a company’s financial performance, it is essential to account for Work-in-Progress (WIP) accurately. Including WIP in financial statements helps provide a more accurate representation of a company’s financial position, profitability, and liquidity, especially in industries where WIP is a significant part of operations.

Here are a few examples to illustrate the concept of Work-in-Progress (WIP) in different industries:

1. Construction Industry

In the construction industry, Work-in-Progress (WIP) refers to the projects that are still being constructed or renovated. These projects are often represented as assets because they represent the potential for future revenue. Until the project is completed and delivered to the client, the costs incurred and the revenue generated are recorded as WIP.

2. Software Development

For software development companies, Work-in-Progress (WIP) can be identified through ongoing development projects. As the development process progresses, the costs associated with the project, such as coding, testing, and debugging, are considered WIP. This helps the company track the costs incurred and estimate the revenue potential of the project. Once the software project is complete, the costs associated with the project are transferred to the cost of goods sold (COGS) or operating expenses on the income statement.

Now that we have explored the definition and examples of Work-in-Progress (WIP), let’s delve into why it is important in financial management:

The Importance of Work-in-Progress (WIP) in Financial Management

1. Accuracy in Financial Reporting: Including Work-in-Progress (WIP) in financial statements helps provide a more accurate picture of a company’s financial health. It allows stakeholders to assess the true value of the company’s assets, liabilities, and profitability.

2. Improved Liquidity Management: WIP affects a company’s liquidity, as it represents the cash tied up in unfinished projects. By understanding and tracking the value of WIP, financial managers can better plan for cash flow needs and ensure sufficient liquidity to meet ongoing operational requirements.

3. Project Profitability Analysis: WIP allows financial managers to track the costs associated with specific projects or products. This helps in analyzing project profitability, identifying areas of improvement, and making informed decisions regarding resource allocation and pricing strategies.

4. Decision Making: Accurate WIP valuation assists in making informed decisions about project prioritization, resource allocation, and strategic planning. It provides insights into the financial impact and potential returns of ongoing projects, enabling businesses to align their resources and strategies accordingly.

In conclusion, understanding the concept of Work-in-Progress (WIP) in the finance domain is essential for financial managers and stakeholders alike. By accurately accounting for WIP, businesses can gain valuable insights into their financial performance, make informed decisions, and ensure effective financial management. So, take note of WIP and its significance, as it plays a crucial role in shaping the financial outlook of organizations across various industries.

20 Quick Tips To Saving Your Way To A Million Dollars

Our Review on The Credit One Credit Card

What Is Industry Accounting

How To Find A Place To Rent With Bad Credit

Latest articles.

The Importance of Emergency Funds and How to Build Yours

Written By:

A Beginner’s Guide to Effective WhatsApp Marketing in 2024

Navigating Crypto Frontiers: Understanding Market Capitalization as the North Star

Financial Literacy Matters: Here’s How to Boost Yours

Unlocking Potential: How In-Person Tutoring Can Help Your Child Thrive

Related post.

By:  •  Finance

Please accept our Privacy Policy.

We uses cookies to improve your experience and to show you personalized ads. Please review our privacy policy by clicking here .

• https://livewell.com/finance/work-in-progress-wip-definition-with-examples/

• Supply chain and manufacturing

work in progress (WIP)

• Katie Terrell Hanna

What is a work in progress (WIP)?

Work in progress (WIP) refers to the number of tasks or projects that are currently in the process of being completed. It represents the work that has been started but is not yet finished.

Work in progress is a crucial concept used across various industries, including manufacturing, software development, construction and healthcare. It serves as a valuable metric in project management , enabling teams to measure efficiency, optimize processes and deliver better results.

The importance of work in progress

By measuring work in progress, project managers can identify bottlenecks , maximize capacity, and determine the average cycle time for completing work. It provides granular visibility into the work being done and highlights areas for improvement.

WIP plays a pivotal role in helping organizations improve productivity , manage resources effectively and deliver high-quality outcomes. By understanding the amount of work in progress, teams can make informed decisions, allocate resources appropriately and optimize workflow for better efficiency.

Using work-in-progress limits

A WIP limit represents the maximum number of work items that can be in progress at any given time. WIP limits set boundaries on the amount of work that can be taken on simultaneously and ensure that the team's capacity is not exceeded.

WIP limits serve as a mechanism to prevent work overload, reduce multitasking and improve flow efficiency. By consciously setting limits, teams can focus on completing existing tasks before taking on new ones, thereby reducing context switching and enhancing productivity.

Additionally, WIP limits are an integral part of Kanban , an Agile methodology widely used in software development. Kanban emphasizes the importance of visualizing work and using WIP limits to maintain a smooth flow of tasks through the workflow stages.

By adhering to WIP limits, teams can maintain control over their workload and ensure that individual team members are not overwhelmed.

Using work-in-progress metrics

Several metrics are used to measure work in progress in project management, including cycle time, lead time and throughput . These metrics provide insights into the performance of the workflow and help identify areas for improvement.

Understanding WIP metrics enables teams to analyze and optimize their processes. Cycle time measures the time it takes for a task to move from start to completion, while lead time captures the total time it takes for a task to go through the entire process.

Throughput represents the number of work items completed within a specific timeframe. By tracking and analyzing these metrics, teams can identify inefficiencies, optimize their workflow and make data-driven decisions to improve overall performance.

With the ability to identify bottlenecks, set WIP limits and track relevant metrics, teams can continually improve their workflows, deliver higher-quality outcomes, and achieve success in their projects.

When limiting work in progress Agile developers can complete projects faster. Learn about the benefits of work-in-progress limits in Kanban and how to set up a Kanban board with work-in-progress limitations.

Continue Reading About work in progress (WIP)

• Challenges in project portfolio management adoption
• Project management tools and strategies: Gantt charts, PERT charts and PM planning tools
• Scrum vs. Kanban: What's the difference?
• BPM best practices to ensure project success
• How to calculate project completion times

Related Terms

Dig deeper on supply chain and manufacturing.

wireless intrusion prevention system (WIPS)

Applying Kanban principles to software development

The benefits of WIP limits in Kanban

With its Cerner acquisition, Oracle sets its sights on creating a national, anonymized patient database -- a road filled with ...

Oracle plans to acquire Cerner in a deal valued at about $30B. The second-largest EHR vendor in the U.S. could inject new life ...

The Supreme Court ruled 6-2 that Java APIs used in Android phones are not subject to American copyright law, ending a ...

Enable Microsoft Copilot in Power BI to automate key features using generative AI capabilities that improve insights and ...

The new partnership aims to provide joint customers with complementary capabilities to help them better find relevant data for ...

Pairing retrieval-augmented generation with an LLM helps improve prompts and outputs, democratizing data access and making ...

As SAP pushes its clean core methodology for S/4HANA Cloud environments, the partners who customized legacy SAP systems will need...

Two executive board members will depart SAP in a move that the company says is both to streamline the structure of the board and ...

Sophia Mendelsohn talks about SAP's ambitions to both set an example of sustainability and be an enabler of it with products such...

Selecting the right embedded analytics tool for your organization can be difficult. Use general criteria to evaluate eight of the...

Analytics governance might not seem exciting, but it can improve innovation and mitigate risks. It's also critical to responsible...

Social BI enables users to interact with their organization's data -- and data experts -- in applications where they already ...

Organizations often neglect information governance in favor of more revenue-generating initiatives. This leads to challenges with...

When implementing enterprise content management software, organizations should consider key factors such as developer input, ease...

Paper and unstructured PDFs need more help to be ingested into and findable within enterprise knowledge repositories. Enter ...

Job occupations that lead in high-tech employment take the largest hit in the U.S. government's revision of employment data.

As technology changes with increasing speed, so is the evolution of STEM education. Workforce demands are shifting toward ...

Some people may be born with innate managerial capabilities, but most people need training. Learn more about HR's role in ...

• Case Studies
• Choosing a Software
• Implementation
• Manufacturing Tips
• Production planning
• Supply Chain

Work in Process Inventory – What Is WIP and How To Calculate it?

We have all seen manufacturing depicted in cartoons. Basic resources are rolled into a factory, followed by loud noises and a smoking chimney. Then, shiny finished products emerge on the other side. In reality, manufacturing is a bit more complex. On their journey toward becoming final products, raw materials go through work in process inventory. In this post, we look at what WIP is and how to account for it.

You can also listen to this article:

Table of Contents

What is Work in Process (WIP)?

Work in process (WIP), sometimes called work in progress, is a type of inventory that lies in the manufacturing pipeline between the raw materials and finished goods inventories. In other words, WIP is the part of a company’s overall inventory that has begun being processed but is not yet finished. In accounting, WIP is an asset and designates the value of unfinished goods at the end of a financial period.

Having control over your WIP inventory is critical for two main reasons :

• Firstly, when raw materials and components are consumed and transformed in manufacturing processes, they gain value by incurring labor and overhead costs. Due to this, WIP inventory has some separate accounting considerations, tracking WIP value is crucial for a company’s financial health.
• Secondly, the processing of raw materials throughout a product’s routing transforms them into new components and sub-assemblies. These items can follow complex paths through the shop floor and undergo many processes, managing and keeping track of which is a must.

Work In Process accounting

As the name implies, WIP inventory accounting involves keeping track of the costs of unfinished goods as they move through the production process. WIP is considered a current asset in the company’s balance sheet and represents the total value of all materials, labor, and overhead of the unfinished products.

WIP essentially consists of three cost articles :

• All of the raw materials that are used in unfinished manufacturing orders become part of the WIP inventory. Their value includes the actual cost of the materials, as well as any freight or duties incurred with procuring them.
• All direct labor costs accumulated in the manufacturing process are also included. These are comprised of the wages and salaries of all employees involved directly in the production process like machine operators, skilled workers, etc., who personally handle the products.
• Finally, manufacturing overhead costs count toward the WIP account. These are all indirect costs related to manufacturing the unfinished goods, such as wages of supervisors, utilities, upkeep, insurance, depreciation, etc. Only the overheads directly related to the unfinished goods count towards WIP value. The manufacturing overhead is calculated based on an hourly rate, or in some proportion to labor costs. In either case, the rate must be obtained using financial analysis.

Easily manage your WIP inventory with MRPeasy

The WIP account is updated on a regular basis, typically at the end of each accounting period or within preset intervals like monthly, quarterly, or biannually. Or, it can be automatically kept up to date by using manufacturing software like an MRP system .

Ideally, companies strive toward minimizing or altogether nullifying the WIP Inventory at the end of a financial period. This is because inflated WIP ties up capital and may inflate the tax burden. It’s also simply good practice to keep WIP inventory as slim and optimized as possible for overall inventory management.

How to calculate WIP?

The periodical WIP inventory calculation is informed by three important accounting metrics. These are the beginning WIP inventory value, the total manufacturing cost, and the cost of manufactured goods, also known as COGM.

These calculations are valid for the periodic inventory method, and not needed in the perpetual inventory method, where the costs of individual products and unfinished production (i.e., WIP) are tracked continuously. Whatever the case, it is useful to understand how they are related.

Beginning WIP inventory

The beginning work-in-process inventory represents the value of all unfinished goods at the beginning of the new accounting period. In other words, it is the WIP asset section of the balance sheet of the previous accounting period.

To differentiate between different financial periods, the WIP inventory value for the current period is sometimes also called the ending work-in-process inventory.

Manufacturing cost

Total manufacturing cost represents the total costs of all manufacturing activities for a financial period. It is calculated as the sum of the total costs of raw materials, labor, and overheads used in manufacturing for the period.

Total manufacturing cost is an invaluable KPI for measuring the profitability of a business and can offer a quick insight into whether to set a higher selling price .

Total manufacturing cost = direct materials + direct labor + manufacturing overhead

Cost of goods manufactured

The cost of goods manufactured , or COGM, is a crucial KPI for manufacturers that measures the total expenses incurred from manufacturing the finished products completed in this financial period.

The COGM calculation takes the total manufacturing cost as a baseline, adds in the cost of unfinished goods from the previous period (i.e., the beginning WIP inventory) that were finished in the current period, and deducts the cost of all manufacturing jobs still unfinished at the end of the financial period.

COGM = beginning WIP inventory + total manufacturing cost – ending WIP inventory

The work-in-process inventory formula

All in all, the WIP inventory calculation looks like this:

Ending WIP inventory = Beginning WIP inventory + Total Manufacturing Cost – COGM

You might have noticed a discrepancy in the above calculation: the ending WIP inventory value seems to be required to calculate COGM, which is required to calculate the ending WIP inventory.

This is why, when doing periodic inventory, it may be desirable to first finish all manufacturing orders so the ending WIP would be zero. Otherwise, the ending WIP must be calculated manually by looking up all incurred costs for the unfinished production, or by using standard costs based on the stage of the goods’ completion. Either of these methods may be a lot of work.

In practice, advanced manufacturers find the COGM and ending WIP values based on real data from their production management system . COGM is found by tallying up the real costs from manufacturing orders as calculated or estimated by the production management tool, whether it’s MRP/ERP software, spreadsheets, or a pen-and-paper approach. The accountant can then compare the real-world data with the financial metrics to make sure everything checks out.

Calculating WIP precisely can be difficult, particularly for more complex manufacturing setups. Workloads are rarely uniform from period to period, save for Make-to-Stock (MTS) or mass producers with very stable demand. This is why production management software and traceability tools can go a long way in accurately measuring difficult metrics like the percentage of manufacturing overhead costs applicable to in-process jobs.

Learn more about perpetual and periodic inventory systems.

Why is WIP accounting important?

Understandably, all companies need to be focused on their cash flow and overall financial health. While larger companies can absorb a few more errors due to scale and averaging, small and medium-sized companies often have little to no room for error.  Here are five reasons why accurate WIP accounting is a must, regardless of company size.

• Production Impact . An inaccurate WIP account can lead to production errors and bad inventory levels. If WIP is incorrectly valued, it can send the wrong demand signal to procurement. They might order more materials than necessary, thus tying up cash flow with overstock and congesting the warehouse. Or they might order fewer materials than required, driving up production costs with extra overhead due to concurrent stoppages, etc.
• Cash flow and financing . Many companies, especially SMEs, use short-term financing, including WIP Inventory Financing, to address short-term cash flow issues. Applying for this type of financing requires accurate WIP accounting and valuation. Inconsistencies in the WIP valuation may lead to the discontinuation of the financing agreement. It goes without saying that all of a company’s financials need to be in shipshape also when applying for longer-term loans.
• Financial reporting . Accurate accounting is also important for financial reporting, and WIP is a crucial part of the balance sheet. Accurate WIP accounting provides a clear picture of a company’s financial health and sends the right message to investors, lenders, and stakeholders.
• Compliance . Manufacturers must accurately report the cost of goods sold (COGS) and all inventory values, including WIP, to comply with tax regulations and meet requirements like the Generally Accepted Accounting Principles (GAAP). Failure to comply with these regulations can result in penalties, fines, audits, and other legal consequences.
• Taxation . As a current asset, WIP may be a taxable entity. Inaccuracies in accounting can lead to a host of issues and unwanted attention. Underestimating WIP in accounting can result in hefty fines. Overestimating it, on the other hand, can be equally detrimental as it creates unnecessarily high tax responsibilities.

Managing and tracking WIP inventory

To end this article, let’s take a look at why effectively managing and keeping WIP inventory as slim as possible is also good from a production and inventory management viewpoint.

One of the central tenets of inventory optimization is maintaining the right stock levels at all times. This also holds true for WIP inventory. If it grows too large, extra storage space needs to be allocated. This can congest the shop floor, complexify routings, and introduce extra costs due to needless transportation. If WIP is too small, bottlenecks and stoppages arise, stretching lead times.

WIP inventory should be kept at “just the right size” – big enough to ensure consecutive processes can flow optimally and small enough to avoid it piling up and tying up extra cash. To achieve this, WIP needs to be continuously managed and tracked throughout the manufacturing process. Designing optimized storage and shop floor layouts and considering WIP inventory volumes already in the production planning phase is also a must.

Managing WIP inventory with manufacturing software

WIP inventory is usually calculated periodically or at the end of the financial year for accounting purposes. While this ensures balanced books, it doesn’t go a long way toward actual control over the WIP inventory throughout the manufacturing process.

Tracking the status of in-process goods and work orders is crucial to ensure efficient production processes and optimal stock levels. Doing this with spreadsheets or pen-and-paper is possible for very small or simple operations. However, a much more comprehensive solution for companies of any size lies in manufacturing software .

The chief advantage of these systems lies in unified access to real-time production data. Manufacturing software continually tracks the location, status, and progress of all work processes, automatically aggregates material, labor, and overhead costs, and allocates them to individual manufacturing orders. This enables deep insight into the actual cost of each product and helps to spot bottlenecks and identify areas for cost reductions and workflow optimizations.

Key Takeaways

• WIP or work-in-process inventory is the part of a company’s overall inventory that has begun being processed but is not yet finished. 
• Managing WIP inventory is crucial for two chief reasons. Firstly, as raw materials are processed, they incur added labor and overhead costs, which need consideration from an accounting point of view. Secondly, WIP inventory can quickly grow too large and accrue needless costs if not properly controlled and optimized.
• WIP inventory accounting involves keeping track of the costs of unfinished goods as they move through the production process. WIP is considered a current asset in the company’s balance sheet and represents the total value of all materials, labor, and overhead of the unfinished products.
• WIP inventory can be calculated by adding together the values of raw materials, labor, and overhead applicable to unfinished goods.
• Manufacturing software is essential for efficiently managing and tracking the status and location of in-process goods, calculating their real costs, and helping to keep WIP at just the right size.

Frequently Asked Questions

WIP stands for work in process and is used to refer to the manufacturing term work in process inventory. WIP may also abbreviate to work-in-progress inventory but the two phrases are generally used intermittently in manufacturing and accounting.

WIP inventory constitutes all materials that work has started on that are not yet finished in manufacturing operations. The goods are no longer raw materials as they have accrued labor and overheads, but neither are they finished goods yet. Thence the name – work in process. In accounting, WIP is an asset designating the combined value of all unfinished goods.

In accounting, the value of WIP inventory for a financial period is calculated by adding together the beginning WIP inventory (the value of unfinished goods at the beginning of the period) and the total manufacturing cost (the total cost of all raw materials, labor, and overhead used in manufacturing), and then subtracting the cost of goods manufactured, or COGM (the total value of all finished goods).

Let’s say your company produces tables. Your raw materials inventory consists of table legs, varnish, and tabletops. When a manufacturing order comes in and a forklift driver is sent to fetch the table legs and tabletops, these materials become part of the WIP inventory because they have met with labor. Next, the assembled table is sent to varnishing, whereupon the required amount of varnish also becomes part of WIP, along with the now assembled table. The value of the WIP inventory consists of the values of raw materials, labor, and manufacturing overhead costs accrued within manufacturing it until the table is finished and ready for shipment.

You may also like: Inventory Valuation Methods – Finding the Right Approach

Get manufacturing know-how delivered to your inbox!

Mattias Turovski

Mattias is a content specialist with years of experience writing editorials, opinion pieces, and essays on a variety of topics. He is especially interested in environmental themes and his writing is often motivated by a passion to help entrepreneurs/manufacturers reduce waste and increase operational efficiencies. He has a highly informative writing style that does not sacrifice readability. Working closely with manufacturers on case studies and peering deeply into a plethora of manufacturing topics, Mattias always makes sure his writing is insightful and well-informed.

Related articles

Privacy Policy Update

You can read our full privacy policy and terms of service .

These cookies help us track site metrics to improve our sites and provide a better user experience.

These cookies used to serve advertisements aligned with your interests.

These cookies are required to provide basic functions like page navigation and access to secure areas of the website.

Don't Leave Yet!

Accounting for Work In Progress – Definition, Journal Entry, and Accounting Treatment

Journal entry and accounting treatment.

Related Posts

Cost of goods sold: definition, formula, example, and analysis, prime costs: definition, formula, explanation, and example, conversion costs: definition, formula, and example, direct cost vs. indirect cost – what are the key difference.

Stack Exchange Network

Stack Exchange network consists of 183 Q&A communities including Stack Overflow , the largest, most trusted online community for developers to learn, share their knowledge, and build their careers.

Q&A for work

Connect and share knowledge within a single location that is structured and easy to search.

What the difference between full research paper and WIP?

Recently, I have got a notification from a conference saying that my research paper has been accepted to be published in LNCS proceedings as Work-in-progress paper. Therefore, I am asking if there any differences between WIP or full research paper when it becomes to be public and available online.

Will the reader differentiate whether the paper is a full research paper or work-in-progress paper? also, will the paper be citable by others(has ODI or ISBN)?

• publications
• peer-review

• Haven you asked LNCS what they mean by this term? –  einpoklum Commented Apr 1, 2018 at 11:52
• @einpoklum as their website state: Each paper will undergo a thorough process of peer reviews by the Program Committee. Reviewing is single-blind: author name(s) should appear. All papers accepted in any of the conference tracks will be included in the conference proceedings, which will be published by Springer-Verlag in the LNCS series. Proceedings will be made available at the conference. Submission implies that at least one author will register and attend the conference if the paper is accepted. –  Krebto Commented Apr 1, 2018 at 11:55
• 1 @einpoklum "LNCS" means Springer's Lecture Notes in Computer Science book series, which includes several conference proceedings. Nobody at Springer can answer OP's first question. The right people to ask are other people familiar with the research community that publishes at the conference—for example, OP's advisor. –  JeffE Commented Apr 1, 2018 at 13:21
• Not knowing the minds of the reviewers I can only assume that you left enough questions unanswered, at least in their minds, that they didn't consider it finished. They might be right or wrong, but I'd look to the paper itself to try and see why they might come to such a conclusion. –  Buffy Commented Aug 28, 2018 at 12:35

When you later publish the full research paper, you can (should!) cite the conference proceedings as that work will have been incorporated into your research paper. Many researchers that find your conference paper will look for some follow-up to the conference paper, particularly if you make a note in the paper that it is a work in progress.

With online publishing there are often citation connections made in both directions, so as well as the reference list showing which papers are cited in that paper, there is often a reverse-reference list showing which papers cite that paper. This makes things considerably easier, although I have no information about how comprehensive such reverse referencing is, and it may vary by field.

You must log in to answer this question.

Not the answer you're looking for browse other questions tagged publications peer-review conference ..

• Featured on Meta
• Bringing clarity to status tag usage on meta sites
• We've made changes to our Terms of Service & Privacy Policy - July 2024
• Announcing a change to the data-dump process

Hot Network Questions

• In theory, could an object like 'Oumuamua have been captured by a three-body interaction with the sun and planets?
• "Knocking it out of the park" sports metaphor American English vs British English?
• Why is the passive used in this sentence?
• Can you successfully substitute pickled onions for baby onions in Coq Au Vin?
• How can I push back on my co-worker's changes that I disagree with?
• Visualizing histogram of data on unit circle?
• Can I use rear (thru) axle with crack for a few rides, before getting a new one?
• Can figere come with a dative?
• Implement service registry servers with load balancing strategies
• Clarification on proof of the algebraic completeness of nimbers
• Miracle Miracle Octad Generator Generator
• Is it possible to do physics without mathematics?
• What is the difference between ‘coming to Jesus’ and ‘believing in Jesus’ in John 6:35
• Book about a colony ship making an unscheduled stop in a star system with no habitable planets
• When a submarine blows its ballast and rises, where did the energy for the ascent come from?
• Should I GFCI-protect a bathroom light and fan?
• Can the subjunctive mood be combined with ‘Be to+infinitive’?
• On page 31 of ISL, why is the minimum possible test MSE over all methods (dashed line) 1 instead of another number?
• Is there anything that stops the majority shareholder(s) from destroying company value?
• What sort of impact did the discovery that water could be broken down (via electrolysis) into gas have?
• Frequency resolution in STFT
• Are Experimental Elixirs Magic Items?
• TeXbook Exercise 21.10 Answer
• If physics can be reduced to mathematics (and thus to logic), does this mean that (physical) causation is ultimately reducible to implication?

Work-in-Progress (WIP) Papers

Work-in-Progress papers enable authors to share late-breaking results with the research community. The emphasis of WIP papers is on the novelty of the work, not completeness.

Paper Format

WIP papers should be prepared according to the formatting instructions available here .

For authors’ convenience, the templates for technical papers can be downloaded in Word or Latex format. Note that only the US Letter template will be accepted, not the A4 template.

Paper Length

WIP papers should be 2 pages including references.

One extra page (for a total of 3 pages) may be added through a charge of $200, paid during conference registration.

Author Names and Affiliations

Submitted papers will be reviewed in single-blind manner.

Author names and affiliations should be specified on all WIP papers.

Important Dates

January 31, 2020 : 11:59 pm PST: WIP paper submission deadline

February 12, 2020 : WIP acceptance notification

February 21, 2020 : WIP final paper submission

Submission Method

All WIP papers (including optional video) should be submitted using PaperPlaza .

Publication

All accepted WIP papers will be included in the electronically distributed conference proceedings, but they will not be published in IEEE Xplore .

Authors retain the full copyright of WIP papers so that they can submit a more mature version of the paper at another time.

Submission of a video is optional but encouraged to help readers understand the WIP paper.

Uploaded videos will be reviewed along with the paper.

Videos associated with accepted WIP papers will be included in the electronically distributed conference proceedings and may be used to promote the conference.

Guidelines: format (mpeg 4, .mp4), length (up to 60 seconds), resolution (at least 480p progressive scan), and file size (up to 40 MB).

Final Submission

All accepted WIP Papers will appear in this year’s Haptics Symposium proceedings, which will be electronically distributed at the conference, but will not be submitted to IEEE Xplore. The authors of accepted WIP Papers will be asked to prepare a final version of their contribution, a 100-word abstract, and the final version of the optional video.

Presentation Instructions

Work-in-Progress papers will be presented through a short oral “teaser” presentation and a poster.

WIP Teasers

The WIP teasers will be presented on Sunday, March 29, between 2:00 and 2:30 pm in the session titled “Work-in-Progress Poster Teasers”. One author from each Work-in-Progress is invited to give a short presentation to introduce their poster to the audience. Each teaser presentation can last no more than 40 seconds.

The WIP teaser presentation should focus on the main ideas or results of the work. The purpose is to encourage the audience to visit the WIP poster, not to summarize the paper contents.

The presenters are asked to a prepare a single slide for their teaser presentation. The use of visual content, videos, and animations is encouraged. All animations and video playback should be programmed into the slide such that all event timing is automatic. Videos, if used, must be embedded in the slide. We recommend using this slide template , which also contains additional formatting instructions. The poster location should be displayed in the upper right corner of the slide, and will soon be available in the conference program.

The teaser slide must be sent by email to the WIP Chair at [email protected] no later than March 21, 2020. The file can be attached to the email or included as a link. Please inquire if you do not receive confirmation of receipt within 24 hours.

The presenters should arrive for the WIP teaser session at least ten minutes before it begins. The session chair and student volunteers will help the presenters line up. The order of the WIP teasers will correspond to the location of the posters.

WIP Posters

The WIP posters will be presented during a WIP poster session 8:00 to 9:30 pm on Sunday, March 29. The posters must fit on a poster board with dimensions of 44” x 44” (111.76 cm x 111.76 cm). The posters can be designed using any size, orientation, or format, as long as they fit within this allocated space. You are encouraged to include the conference logo .

Authors are responsible for printing their own poster and bringing it to the conference. Push pins will be provided to install the posters on the poster boards. The posters must be installed during the hour preceding the WIP poster session, between 7:00 and 8:00 pm on Sunday, March 29. The posters must be taken down after the WIP Poster session, between 9:30 and 10:00 pm. A storage space will be available for authors who wish to leave their poster in storage during the day on Sunday, March 29.

Any questions about WIP papers can be addressed to the WIP chair (Heather Culbertson) at [email protected] .

What is Inventory?

Determining the balance of inventory, inventory and cogs, types of inventory, finished goods, work-in-progress, raw materials.

• P&G Inventory Example

Periodic and Perpetual Inventory Systems

Turnover and accounts payable, additional resources.

A key current asset account

Inventory is a current asset account found on the  balance sheet,  consisting of all raw materials, work-in-progress, and finished goods that a company has accumulated. It is often deemed the most illiquid of all current assets and, thus, it is excluded from the numerator in the quick ratio calculation.

There is an interplay between the inventory account and the cost of goods sold in the  income statement — this is discussed in more detail below.

The ending balance of inventory for a period depends on the volume of  sales  a company makes in each period.

The basic formula for ending inventory is:

Ending Inventory = Beginning Balance + Purchases – Cost of Goods Sold

Higher sales (and thus higher cost of goods sold) leads to draining the inventory account. The conceptual explanation for this is that raw materials, work-in-progress, and finished goods (current assets) are turned into revenue. The cost of goods flows to the income statement via the cost of goods sold (COGS) account.

Key Highlights

• Inventory is a current asset account found on the balance sheet, consisting of all raw materials, work-in-progress, and finished goods that a company has accumulated.
• Ending inventory may be calculated using the FIFO method, the LIFO method, specific identification, and the weighted average method.
• Periodic inventory systems determine the LIFO, FIFO, or weighted average value at the end of every period, whereas perpetual systems determine the inventory value after every transaction.

Ending inventory is also determined by the accounting method for cost of goods sold. There are four main methods of inventory calculation:  FIFO (“first in, first out”), LIFO (“last in, first out”), weighted average, and specific identification. These all have certain criteria to be applied, and some methods may be prohibited in certain countries under certain accounting standards.

In an inflationary period, LIFO will generate higher cost of goods sold than the FIFO method will. As such, using the LIFO method would generate a lower inventory balance than the FIFO method would. This must be kept in mind when an analyst is analyzing the inventory account.

Finished goods inventory is inventory that has been completely built and is ready for immediate sale. Regardless of the inventory cost method mentioned above, finished goods inventory consists of the raw material cost, direct labor, and an allocation of overhead .

Work-in-progress inventory consists of all partially completed units in production at a given point in time.

Raw materials inventory is any material directly attributable to the production of finished goods but on which work has not yet begun. An example would be steel for a car manufacturer.

P&G Inventory Example

Below is an example from Proctor & Gamble’s 2022 annual report (10-K) which shows a breakdown of its inventory by component. In fiscal 2022, P&G had materials and supplies (raw materials) of approximately $2.2 billion, work in process of $856 million, and finished goods of $3.9 billion.

The type of accounting system used affects the value of the account on the balance sheet. Periodic inventory systems determine the LIFO, FIFO, or weighted average value at the end of every period, whereas perpetual systems determine the inventory value after every transaction.

Because of the varying time horizons and the possibility of differing costs, using a different system will result in a different value. Analysts must account for this difference when analyzing companies that use different inventory systems.

The average inventory balance between two periods is needed to find the turnover ratio, as well as for determining the average number of days required for inventory turnover . In these calculations, either net sales or cost of goods sold can be used as the numerator, although the latter is generally preferred, as it is a more direct representation of the value of the raw materials, work-in-progress and finished goods ready for sale.

Accounts payable turnover requires the value for purchases as the numerator. This is indirectly linked to the inventory account, as purchases of raw materials and work-in-progress may be made on credit — thus, the accounts payable account is impacted.

Free Accounting Fundamentals Course

Inventory Writedown

Redundant Assets

Economic Order Quantity Template

See all accounting resources

• Share this article

Create a free account to unlock this Template

Access and download collection of free Templates to help power your productivity and performance.

Already have an account? Log in

Supercharge your skills with Premium Templates

Take your learning and productivity to the next level with our Premium Templates.

Upgrading to a paid membership gives you access to our extensive collection of plug-and-play Templates designed to power your performance—as well as CFI's full course catalog and accredited Certification Programs.

Already have a Self-Study or Full-Immersion membership? Log in

Access Exclusive Templates

Gain unlimited access to more than 250 productivity Templates, CFI's full course catalog and accredited Certification Programs, hundreds of resources, expert reviews and support, the chance to work with real-world finance and research tools, and more.

Already have a Full-Immersion membership? Log in

• SUGGESTED TOPICS
• The Magazine
• Newsletters
• Managing Yourself
• Managing Teams
• Work-life Balance
• The Big Idea
• Data & Visuals
• Reading Lists
• Case Selections
• HBR Learning
• Topic Feeds
• Account Settings
• Email Preferences

The Power of Progress

Teresa Amabile, Harvard Business School professor and coauthor of The Progress Principle, explains the importance of small wins at work.

Teresa Amabile , Harvard Business School professor and coauthor of The Progress Principle , explains the importance of small wins at work.

• V Video tips, insights, and interviews from the brightest minds in business—also available on our YouTube channel .

Partner Center

• Search Search Please fill out this field.

Work in Process

Work in progress, key differences, the bottom line.

• Corporate Finance
• Financial Analysis

Work in Process vs. Work in Progress: What’s the Difference?

Pete Rathburn is a copy editor and fact-checker with expertise in economics and personal finance and over twenty years of experience in the classroom.

Work in Process vs. Work in Progress: An Overview

Work in progress describes the costs of unfinished goods that remain in the manufacturing process, while work in process refers to materials that are turned into goods within a short period. The terms “work in progress” and “work in process” are used interchangeably to refer to products midway through the manufacturing or assembly process.

Key Takeaways

• “Work in process” is the term used to describe partially completed goods, which are typically turned from raw materials to finished products within a short period.
• “Work in progress” is the term used to describe larger undertakings of capital assets.
• The figures for both work in progress and work in process are listed on a company’s balance sheet.
• Accounting treatment for the two vary, as work in process is usually reported as a current asset (associated with raw materials inventory) while work in progress is usually reported as a noncurrent asset.
• Manufacturing companies are more likely to use work in process, while construction companies are more likely to use work in progress.

Work in process represents partially completed goods. These goods are also referred to as goods-in-process, and for some, work in process refers to products that move from raw materials to finished products in a short period. An example of a work in process may include manufactured goods that take less than a full accounting cycle to normally complete.

This inventory is found on a manufacturing company’s balance sheet . This account of inventory, like the work in progress, may include direct labor, materials, and manufacturing overheads. A company often uses internal allocation methods to determine the estimated financial value of work in progress. For example, the company must not only assess the financial value of incomplete goods but also estimate what percent complete its products are.

Work in progress is sometimes used to refer to assets that require a considerable amount of time to complete. The underlying assumption regarding work in progress is that there is a larger project framework in play that requires a heavier investment in time for the process. Although some companies use more specific types of general ledger accounts for construction projects, a large build may be considered an example of work in progress.

Work in progress is also reported on a company’s balance sheet. As additional billings are incurred, the value of the work in progress account increases. A company may choose to determine the asset’s fair market value (FMV) assessment as part of its annual financial reporting requirements. For example, consider a 40-story skyscraper that is 75% complete; it may be warranted for a company to recognize additional financial benefits beyond costs as an FMV adjustment.

Be mindful of acronyms when analyzing a company’s financial statement, as it is common for both terms to be shortened to “WIP.”

Many companies use both terms interchangeably to describe incomplete assets. However, there are subtle differences between work in process and work in progress.

Scope of Work

Work in process often indicates repetitive steps within a manufacturing process. A standard set of machinery/equipment may be used in conjunction with bulk raw material inventories to produce a standardized product. Though these products can still be larger in size or monetary value, it is more often associated with smaller, higher quantities of production .

On the other hand, work in progress is more representative of massive, one-time undertakings. These projects have much longer timelines and may take years to complete a single instance. Consider an example of the build-out of a custom yacht; there is only one time, a set of diverse materials, and a longer time frame needed for completion than simpler products.

Due to its nature of repeating a process that is integrated with standardization, work in process is often used more heavily in manufacturing. It can be used in any industry where there are partially completed goods. Work in progress is often tied to construction or other industries associated with large builds. The billing scheme for these industries is referred to as progress billings (not process billings) where companies get paid based on the percentage of completion of the project.

Financial Statements

Both types of account are found on a company’s balance sheet. However, the nature of each may be slightly different and require different accounting treatment. Work in process may refer to items of inventory with quicker turnover. Because the time span of completing and selling work in process assets may be short, it may be reasonable to treat work in process as a short-term asset, especially if work in process is considered to be heavily tied to raw materials and inventory.

On the other hand, work in progress assets are usually treated as long-term assets. These undertakings may take years to complete, and the financial benefits of work in progress projects may not be fully recognized within the next year.

Accounting Treatment

Some companies may attempt to complete all work in process items for simpler, cleaner financial statements. Though not required, the goal is to eliminate any pending products to only report completed goods. When these goods are completed, they are often transferred to inventory to later to be treated as a cost of good sold when purchased by a customer.

Work in progress assets are much larger endeavors and may require capitalization if the work in progress investment is not an inventory item. For example, if a company decides to build an entirely new headquarters office, that project is considered work in progress that will be capitalized when it is completed. Where work in process is often not depreciated over time, work in progress is more like to incur depreciation expense over its useful life.

Construction companies may use specific work in progress accounts. Often indicating very similar types of work, this may include work in progress, construction in progress, or construction work in progress. Tax agencies may also use these terms.

Asset Liquidity

In a bind, a company will find it much easier to liquidate work in process items. Though these goods are incomplete and still require some work to become finalized goods, the time span in doing so is much shorter than work in progress goods. In addition, the market may be more willing to buy work in process goods outright if they are for standardized goods.

Work in progress items will have substantially less liquidity , and the company incurring work in progress costs may find it much more difficult to liquidate the asset as it is being completed. Work in progress items (i.e., the construction of a new warehouse or specialized piece of equipment) may be very specific to a company and hold little to no value to other market participants. Work in progress items may require substantial pricing discounts to entice buyers, especially if the items are not standardized.

What Is Work in Process in a Nutshell?

Work in process is an asset account used to report inventory items not yet completed. A company has started taking raw materials and converting them to a finished product to sell. However, that final product is not yet done and is not yet ready for sale. Work in process is usually used to report manufactured, standardized goods.

What Is Work in Progress in a Nutshell?

Work in progress is an asset account used to report larger undertakings. Work in progress projects usually span many accounting periods, have more complex and technical requirements, and represent larger jobs such as building a building.

What Is the Main Difference Between Work in Process and Work in Progress?

Work in process is used to report inventory items that are currently being constructed but are not yet done. Work in progress, on the other hand, is usually used to report capital assets on longer schedules that are not yet completed. Work in process items usually transfer to inventory, then are used to determine cost of goods sold. Work in progress is usually reported as a capital asset and depreciated when completed.

Developers and manufacturers take raw materials and convert them into finished goods. Depending on the scope of the undertaking, they may be better suited to report work in process or work in progress. Work in process usually refers to more standardized manufacturing practices of smaller products, while work in progress usually refers to larger, longer builds of more technical assets. In both cases, a company develops an asset but the reporting and accounting treatment may vary.

State of Nevada Department of Taxation, via Internet Archive Wayback Machine. “ Construction Work in Progress .”

• Terms of Service
• Editorial Policy
• Privacy Policy

• Dictionaries home
• American English
• Collocations
• German-English
• Grammar home
• Practical English Usage
• Learn & Practise Grammar (Beta)
• Word Lists home
• My Word Lists
• Recent additions
• Resources home
• Text Checker

Definition of work in progress noun from the Oxford Advanced Learner's Dictionary

work in progress

• My essay is still a work in progress.
• Public events where students present their work in progress are an important part of the programme.

Questions about grammar and vocabulary?

Find the answers with Practical English Usage online, your indispensable guide to problems in English.

• The board had estimated the value of its work in progress as £6  145.

Nearby words

• Cambridge Dictionary +Plus

Meaning of work in progress in English

Your browser doesn't support HTML5 audio

Examples of work in progress

Word of the Day

Lofty ideas, etc. are of a high moral standard.

Trial, judge, and jury: talking about what happens when a criminal is caught

Learn more with +Plus

• Recent and Recommended {{#preferredDictionaries}} {{name}} {{/preferredDictionaries}}
• Definitions Clear explanations of natural written and spoken English English Learner’s Dictionary Essential British English Essential American English
• Grammar and thesaurus Usage explanations of natural written and spoken English Grammar Thesaurus
• Pronunciation British and American pronunciations with audio English Pronunciation
• English–Chinese (Simplified) Chinese (Simplified)–English
• English–Chinese (Traditional) Chinese (Traditional)–English
• English–Dutch Dutch–English
• English–French French–English
• English–German German–English
• English–Indonesian Indonesian–English
• English–Italian Italian–English
• English–Japanese Japanese–English
• English–Norwegian Norwegian–English
• English–Polish Polish–English
• English–Portuguese Portuguese–English
• English–Spanish Spanish–English
• English–Swedish Swedish–English
• Dictionary +Plus Word Lists
• Business    Noun
• All translations

To add work in progress to a word list please sign up or log in.

Add work in progress to one of your lists below, or create a new one.

{{message}}

Something went wrong.

There was a problem sending your report.

Racial Equity Action Plan Progress and Impact Report

Since issuing a formal apology in October 2021 for our historical role in promoting, perpetuating, and failing to challenge racism and human hierarchy, APA has been steadfast in its mission to rectify systemic inequities and foster an inclusive and equitable future. The apology marked the beginning of a profound transformation within our organization—one that acknowledges the previous actions and inactions of APA and psychology, improves coordination across the association and field, and commits to substantial, lasting change.

This Racial Equity Action Plan Progress and Impact Report describes the collaborative efforts undertaken to date and the tangible progress made toward dismantling systemic racism in psychology and society at large, as well as the strategic principles guiding this work. This report does more than highlight APA’s progress on this complex issue. It reaffirms our dedication to building a more equitable future for all.

As outlined in this report, APA’s work to help advance racial equity has relied on systematic engagement, continuous introspection, and the establishment of critical infrastructure to foster sustainability. Underlying all these strategies is the foundational belief that equity, diversity, and inclusion must be infused into our association’s fabric if we are to reach our goals successfully.

This journey has not been perfect. However, each day has been a learning opportunity, and we have remained committed to the process. APA remains dedicated to taking responsibility for our role in perpetuating inequalities, and continuously learning and evolving as we move forward.

Arthur C. Evans Jr., PhD Chief Executive Officer/Executive Vice President

Maysa Akbar, PhD, ABPP Chief Diversity Officer Chief of Psychology in the Public Interest

Download in PDF format (900KB)

Table of contents

APA’s EDI Framework and Racial Equity Action Plan

• Guiding Principles for Systemic Change

Demonstrating APA’s Work to Advance Racial Equity Aligned with the EDI Framework

• The APA Level
• The Field of Psychology and Society Levels

Progress and Impact: From 2022 Audit on Racial Equity to Now

• Shifting Approaches for Systemic Change: APA’s Impact Across Racial Equity Domains
• Enhancing Diversity: Insights into Representation Across APA

Detailed Impact Summaries Demonstrating Achievements in Advancing the REAP: Knowledge Production and Health Equity Priorities

• Priority 1: Advancing Racially Conscious Knowledge Production and Scholarship
• APA’s Collaborative Work to Advance Racially Conscious Knowledge Production and Scholarship
• Priority 2: Utilizing the Breadth of the Field to Advance Health Equity in Communities of Color
• APA’s Collaborative Work to Advance Health Equity

Looking Ahead to 2025 and 2026

• Snapshot of APA’s Workforce and Educational Equity Activities

• ABBREVIATIONS
• BIOGRAPHIES
• CALCULATORS
• CONVERSIONS
• DEFINITIONS

  Vocabulary      

What does work-in-progress mean?

Definitions for work-in-progress work-in-progress, this dictionary definitions page includes all the possible meanings, example usage and translations of the word work-in-progress ., did you actually mean work in progress , wiktionary rate this definition: 0.0 / 0 votes.

work-in-progress adjective

Attributive use of work in progress as adjective.

We've worked hard to reduce work-in-progress inventory by speeding up production.

How to pronounce work-in-progress?

Alex US English David US English Mark US English Daniel British Libby British Mia British Karen Australian Hayley Australian Natasha Australian Veena Indian Priya Indian Neerja Indian Zira US English Oliver British Wendy British Fred US English Tessa South African

How to say work-in-progress in sign language?

Chaldean Numerology

The numerical value of work-in-progress in Chaldean Numerology is: 2

Pythagorean Numerology

The numerical value of work-in-progress in Pythagorean Numerology is: 9

Examples of work-in-progress in a Sentence

Juliana Fetherman :

Eventually the ultimate goal is to have people meeting up, in order for that to be the most valuable experience, we need a lot of people in small areas so it's a work in progress.

Auston Matthews :

I think we could be a really dominant line, we’re still a work in progress chemistry-wise. It’s not going to happen overnight.

The University of Chicago :

Partial data from an ongoing clinical trial is by definition incomplete and should never be used to draw conclusions about the safety or efficacy of a potential treatment that is under investigation, in this case, information from an internal forum for research colleagues concerning work in progress was released without authorization. Drawing any conclusions at this point is premature and scientifically unsound.

Lauren Simpson :

My journey is far from over - I see myself as a work in progress.

Yolande Makolo :

We have not reached zero demand. So, we will continue building capacity every day to enforce the policies better, and to raise awareness among young people better, it's a work in progress.

• ^  Wiktionary https://en.wiktionary.org/wiki/Work-in-progress

Word of the Day

Would you like us to send you a free new word definition delivered to your inbox daily.

Please enter your email address:

Citation

Use the citation below to add this definition to your bibliography:.

Style: MLA Chicago APA

"work-in-progress." Definitions.net. STANDS4 LLC, 2024. Web. 25 Aug. 2024. < https://www.definitions.net/definition/work-in-progress >.

Discuss these work-in-progress definitions with the community:

Report Comment

We're doing our best to make sure our content is useful, accurate and safe. If by any chance you spot an inappropriate comment while navigating through our website please use this form to let us know, and we'll take care of it shortly.

You need to be logged in to favorite .

Create a new account.

Your name: * Required

Your email address: * Required

Pick a user name: * Required

Username: * Required

Password: * Required

Forgot your password?    Retrieve it

Are we missing a good definition for work-in-progress ? Don't keep it to yourself...

Image credit, the web's largest resource for, definitions & translations, a member of the stands4 network, free, no signup required :, add to chrome, add to firefox, browse definitions.net, are you a words master, a british imperial capacity measure (liquid or dry) equal to 4 quarts or 4.545 liters, Nearby & related entries:.

• work-clothes noun
• work-clothing noun
• work-in verb
• work-in-progress
• work-life balance
• work-release

Alternative searches for work-in-progress :

• Search for work-in-progress on Amazon

Suggest a new Definition

Proposed definitions will be considered for inclusion in the Economictimes.com

• PREV DEFINITION Will Read More

What is 'Work in progress'

• WIP is an important phase of manufacturing that assists the business operators to analyze the status of production.
• The analyzes can help in detecting the outcome model so the workers take steps in deciding whether to increase or decrease the production to meet the requirements.
• WIP is entered as an asset in the accounting statement because it may translate to finished goods and sales prospects.
• This is the significant factor in establishing the Cost of Goods Sold (COGS) in the Balance sheet.
• It is crucial when considering to apply for loans.
• The stakeholders need documents of WIP costs to finalize on investments.
• The Supply Health Chain is determined by WIP as the items in the process not converting into finished goods are marked as a sign of inefficiency.

Read More News on

• WIP SUPPLY HEALTH CHAIN FINAL SHOE CURRENT ASSET
• COST OF GOODS SOLD A FINANCIAL STATEMENT PHASE WIP FULL FORM
• WHAT IS WORKIN PROGRESS WORKIN PROGRESS DEFINITION

for Automated Teller Machine, ATM has become an increasingly popular banking outlet to withdraw cash, deposit cheques and check the latest transactions and account balance. In 1960, a man named Luther Geroge Simijan invented Bankography, a machine that allowed customers to deposit cash and check the transaction. Then the first ATM was set up in 1967 by Barclays Bank in Enfield. James Goodfellow in

Abandonment value is the equivalent cash value of a project if it is liquidated immediately after reducing all debts which need to be repaid. Description: Abandonment value is also known as liquidation value of an asset. The general rule for deciding to discontinue the product is that if the product’s salvage value is greater than the net present value (NPV) of its expected cash flows, the proj

Abnormal rate of return or ‘alpha’ is the return generated by a given stock or portfolio over a period of time which is higher than the return generated by its benchmark or the expected rate of return. It is a measure of performance on a risk-adjusted basis. Description: The abnormal rate of return on a security or a portfolio is different from the expected rate of return. It is the return gene

at Is the definition of an Accountant?A professional who conducts accounting activities including accounting research, audit, or analysis of financial statements is known as an accountant. Accountants work for accounting companies or in the internal accounting departments of large corporations. They are responsible for ensuring that companies maintain accurate records of their income and expenditu

counting, which is often just called "accounting," is the process of measuring, processing, and sharing financial and other information about businesses and corporations.What is accounting?Accounting is the processor keeping the accounting books of the financial transactions of the company. The accountants summarize the transactions in the form of journal entries. These entries are used in bookkee

QUATIONAccounting Equation DefinitionThe accounting equation, also known as the basic accounting equation or balance sheet equation, is a statement that a company's total asset is the sum of its liability and its shareholder's equity. It ensures that the balance sheet is balanced (i.e, for every debit, there is a corresponding credit)The accounting equation is the basis of the double-entry account

When a company purchases goods on credit which needs to be paid back in a short period of time, it is known as Accounts Payable. It is treated as a liability and comes under the head ‘current liabilities’. Accounts Payable is a short-term debt payment which needs to be paid to avoid default. Description: Accounts Payable is a liability due to a particular creditor when it order goods or service

: Accounts Receivable (AR) is the proceeds or payment which the company will receive from its customers who have purchased its goods & services on credit. Usually the credit period is short ranging from few days to months or in some cases maybe a year. Description: The word receivable refers to the payment not being realised. This means that the company must have extended a credit line to its c

When transactions are recorded in the books of accounts as they occur even if the payment for that particular product or service has not been received or made, it is known as accrual based accounting. This method is more appropriate in assessing the health of the organisation in financial terms. Description: To understand accrual accounting, let's first understand what we mean when we say the w

ding to arrears definition, it is a financial term in relation to the status of payments related to their due date. Generally, the term is used for describing the responsibility or liability that was not paid past its due date. Hence, arrears mean a payment that is overdue.What is Arrears?Arrears is a commercial term meaning a payment that is past its due date. In case payments are missed one or m

Related News

Mail this Definition

• Open access
• Published: 23 August 2024

Tackling gender disparities in energy research: a diagnostic tool for equality in research centres

• Sara Sánchez-López 1 ,
• Rocío Poveda-Bautista 1 ,
• Carmen Corona-Sobrino 2 ,
• Paula Otero-Hermida 1 &
• Mónica García-Melón 1  

Energy, Sustainability and Society volume  14 , Article number:  51 ( 2024 ) Cite this article

24 Accesses

Metrics details

In a case study in Spain, the unequal proportion of men and women in a research organization in the energy sector is severe, and long-established dynamics that might determine differences in access to leadership positions and inequalities in research careers are evident. The gender gap in historically masculinized fields, such as energy engineering reflects more than simply the differences in male and female values and personalities. This study seeks to explore the gender gap in energy research centres and to identify barriers that potentially hinder the research careers of women. It proposes the development of a diagnostic tool, based upon indicators, to monitor and evaluate gender roles and inequalities in the management of research centres for identifying and addressing the dynamics and obstacles that hinder women's progress in the energy sector and their potential contribution to the field. This participatory multicriteria-based tool prioritizes the proposed indicators by their influence and importance in the context of energy research and applies it to the monitoring of a specific Spanish energy research centre.

The results are threefold: (i) the methodology is adaptable to different research centres; (ii) the analysis of indicators’ prioritization could lead to recommendations that should be addressed first; (iii) the diagnostic tool used in this in-depth case study of an energy research centre in Spain allowed results to be achieved in terms of gender dynamics. Two indicators stand out as the most relevant in our analysis: gender diversity in leadership positions and uncomplicated application of work–life balance measures. In this case study, the measurement of the first indicator has drawn unsatisfactory results, and the research of the latter is considered still insufficient. In conclusion, this difference becomes a vicious or negative circle for attracting and retaining more women to the research centre. Despite these results, no gender gap seems to be recognized and thus, no measures are being taken to improve the situation.

Conclusions

Comprehensive data and contextualized monitoring are necessary to effectively study and enhance the presence and participation of women in the energy science sector. This approach, combining quantitative and qualitative techniques, is suitable for any research centre that would like to monitor its gender gap, identify potential sources of inequity and address them.

Globally, the limited access to energy disproportionately affects women [ 1 ] and highlights the importance of considering gender in discussions about fair energy distribution and its role in development [ 2 , 3 , 4 , 5 ]. Despite this, the energy sector remains predominantly male-dominated. Not only do women face greater difficulties in accessing energy resources, but they also “continue to be an unrealized potential asset for the development of the energy sector” [ 6 ].

Women bring distinct economic and social capitals to the table [ 7 ], and lack of gender balance might not only be a matter of fairness and social justice, but could also be detrimental to innovative research. The involvement of women in the field of energy, and particularly in the context of sustainability [ 6 , 8 , 9 ], has been identified as pivotal for addressing emerging future advances, governance structures, and frameworks through which we might tackle the required issues, among others [ 10 ]. However, their participation remains limited not only to energy production, but also to the development of alternative consumption and production patterns [ 7 , 11 , 12 ]. This similarly occurs in the production of knowledge within the field where only 15.7 percent of energy scholarship authors have been women [ 13 ].

It is widely argued that one of the problems in an area like engineering or energy is the low number of women students. At a macro level, focusing on the case of Spain, where the study case is located, the proportion of women researchers in Spanish universities is 43.67% [ 14 ]. However, the main problem lies in the unequal distribution according to career progression, with only 25.6% of women reaching the highest category (full professor) and even more at the study phase. In the field of engineering, for instance, only 9% women are to be found in the highest category. In addition, only 52.4% of women have attained permanent positions in the system [ 14 ].

At the meso-level of the university institution examined, 31.98% of the staff are women [ 15 ], of which only 30% have attained permanent positions. In the area of engineering, this percentage drops to 21.39% of women researchers with permanent contracts [ 15 ]. Regarding the presence of women in public research centres in Spain, only 26.8% of women hold a permanent position working in the field of “natural resources”, which includes the energy sector [ 16 ]. This figure improves substantially in the initial categories with 57.7% of doctoral students being women [ 16 ]. Furthermore, in the case of the Spanish energy sector, only 22.2% of Spain’s scientific production on renewable energies in 2022 was led by women researchers [ 17 ].

While a significant body of literature and diverse approaches to addressing the scarcity of women in Science, Technology, Engineering and Mathematics (STEM) are available, a notable gap in the case of the energy sector is evident [ 10 , 13 , 18 ]. The presence and participation of women in the field of energy have been studied in boards and management groups of large energy companies [ 19 ], in decision-making processes in the renewable energy sector [ 20 ] or in energy policymaking [ 12 ]. However, to the best of our knowledge, gender roles and inequalities in the management of research energy centres aimed to address the gender gap remain unexplored in the scientific literature, and our study is the first that seeks to specifically address the monitoring of energy research centres.

Monitoring the gender gap in science: contextualization and indicators used at the organizational level

In Europe, gender gap monitoring in science, research and innovation is highly directed by European Union (EU) approaches. Specifically, the Strategic Vision of the European Research Area has set as a goal for 2030 that half of all scientific personnel, in all disciplines and at all levels of the scientific system, should be women. The aim is to break the horizontal and vertical segregation that currently exists in European science, especially in historically masculinized fields like energy [ 21 ]. Thus, EU members such as Spain have advanced legislation in this area to achieve the Strategic Vision of the European Research Area.

The indicators used to monitor policies in European reports, such as She Figures and their counterpart reports in Spain, tend to focus primarily on providing numbers of men and women. Therefore, despite its relevance, they have scarce information on how gender dynamics work in scientific and innovative working environments, where personnel perform their functions and interact on a daily basis [ 22 , 23 , 24 ].

The meso-organizational level is key in the “quality of equality” which means that inclusion is not merely having women but where—in which areas, in which roles—and how are they included [ 25 ] is essential; and where—without this information, it is not possible to understand why, for instance, many women leave engineering careers or whether women or other underrepresented collectives in the discipline have a similar wellbeing status.

The organizational level includes crucial issues for equal access and quality such as staff awareness of equality measures, the distribution of tasks and responsibilities, management of projects, recognition, work culture, work–life balance culture, and use of time or personnel selection. At this level, there is a concentration of conditioning factors to accumulate merits in a markedly meritocratic science system. In this context, which is depicted as neutral and universal within the meritocratic system, it becomes clear that the system is vulnerable to gender dynamics which apparently affects objective processes such as hiring and promotion [ 26 ] or the definition of academic excellence [ 27 ].

The organizational level is crucial in science development and the lack of indicators may result from intrinsic difficulties in gender monitoring. Monitoring is usually a synonym for quantitative approaches which often tends to focus on public information like how many of each sex are to be found. On the other hand, gender dynamics are difficult to capture without perception and other qualitative indicators [ 28 ] which are more difficult to operationalize, and which often require the preparation of surveys or choosing other methods like organizing focus groups to gather primary data. However, the effort can be worthwhile considering that monitoring is not unambiguous in its use and that indicators are not equally relevant. Monitoring can be applied to control policy development, distribute funding, compare organizations, or check the advance of some implemented measures, for instance. Those purposes and the ultimate justification, such as social justice or achieving efficiency, determine institutional logics that affected the final use of monitoring and resulted in different indicator panels which also reflects a different understanding of the issue that is monitored [ 23 ].

Measuring gender at the organizational level pursues some primary goals: diagnosis and learning. However, indicators receive their significance from institutional practices [ 29 ]. Thus, contextualized monitoring through gathering secondary and primary data, both quantitative and qualitative, is crucial and it becomes essential to go beyond “counting heads” [ 30 ] to understand not only the number of women present in energy research centres, but also the dynamics that hinder the development of women’s careers in these areas, i.e. the distribution of tasks, management, projects, and recognition. In Europe, gender gap indicators are focused on policy monitoring at the national level, while the organizational level still needs to be developed, which is another challenge to be addressed [ 23 ].

Contextualization or context-sensitive monitoring implies a better understanding of different levels as the centre and the research system provides in regards to the conditions of understanding research excellence, access to positions or research funding. This requires expert integration in the monitoring process, to interpret the relevance and cross-influence of the indicators, as is given in more detail in the methods part. Thus, it is crucial to include the context where gendered energy research takes place and to provide a systemic contextualization [ 12 ].

We developed a tool based upon performance indicators to monitor and evaluate gender roles and inequalities in research centres. The tool provides feedback to the literature review and quantitative and qualitative inputs at the organizational level which is a sensible step within the overall gender and science context, with a focus on Spain in this case. This perspective also facilitates the integration of the inherent complexity of measuring relational dynamics in organizations, which contributes to the gender gap [ 31 ]. The gender gap should be understood as a multi-dimensional concept: people involved, relational dynamics [ 31 ], and organizational culture. Therefore, it should be treated as a multi-criteria problem and studied using multi-criteria decision-making methods (MCDM). These methods are highly appreciated for developing monitoring tools [ 22 ], for example, the work of [ 32 ] where a multi-criteria decision model is used to measure sustainable energy development efficiency [ 22 ]. See [ 33 ] for more information on MCDM.

We propose a methodology for an in-depth study of research centres investigating energy-related issues. This methodology can be adapted to develop tools to monitor and diagnose different research centres and their specific contexts.

Our proposal will make three contributions to the energy research field: first, by presenting the possible indicators at the organizational level in research centres and a methodology to prioritize them according to the centre’s needs; second, by monitoring and presenting results of a specific research centre in the energy field; and third, by including recommendations to address the gender dynamics contributing to indicate gender gaps within the monitored centre.

The rest of the paper is organized as follows: “ Methodology ” section presents the research methodology and methods employed. “ Results ” section shows the results and “ Discussion ” section discusses the implications and is divided into the case of study recommendations and general contributions to the energy field. Finally, “ Conclusions ” section summarizes the conclusions of the research.

Methodology

The proposed methodological approach of this research is presented in Fig.  1 . It is developed through two main stages: the design of the general methodology and the application to a specific energy research centre.

Methodology diagram. The stages of the methodology correspond to the sections where these tasks are described in the paper

Our diagnostic tool is developed in two stages. The first is generic and useful for any public research organization. The second is specific to a particular research centre in the energy field. In other words, we obtain generic indicators that can be used to measure any organization and we adapt them to the context and then use them to monitor and diagnose a particular Spanish Energy Research Centre.

The goal of the first is to identify all the relevant perspectives and dimensions related to the gender gap and to determine a specific list of performance indicators to monitor and evaluate gender roles and inequalities in research centres. This general methodology employs an integrated MCDM-based approach using a combination of Decision-Making Trial and Evaluation Laboratory (DEMATEL) and Analytic Network Process (ANP) to determine the most influential criteria for the gender gap in research centres. The combination of these two methodologies (DANP) is novel in the context of gender policies and integrates the benefits of both methods. ANP [ 34 ] allows us a full analysis of the influence of all the factors that make up a network (see [ 34 ] for more information on ANP). In addition, DEMATEL [ 35 ] permits a cause and effect analysis of the various network elements involved [ 36 , 37 ].

The aim of the second is to monitor the performance of a selected Spanish Energy Research Centre (ERC). All the indicators will be measured and analysed according to the results of importance and influence obtained for each.

This stage of the methodology has involved the thorough documentation of the institution itself (bibliometric indicators and other registered numerical indicators), as well as the document analysis of relevant scientific legislation. The analysis of hiring and promotion processes, among other variables, has entailed an in-depth examination of the laws and regulations governing these processes in Spain. A comprehensive study of documentation on Spanish state-level legislation and university organization was conducted to understand the specificities of the case study in the scientific context. A document analysis was carried out to analyse and perform an in-depth study of the chosen case study. Likewise, the content analysis of scientific Spanish legislation [ 38 ] and scientific reports [ 16 , 28 ] have also served methodologically when designing the script of the in-depth interviews. For methodological reasons, a binary gender system has been assumed in the construction of indicators and in the analysis of results. Nevertheless, in the sociodemographic questions of the questionnaire, the possibility of including other gender identities has been provided. This assumption of the binary system aims to facilitate both the research and the data interpretation. However, the authors are aware of the limitations posed by this binary approach and acknowledge the diverse expressions and identities that may manifest within such contexts.

Finally, some recommendations and guidelines will be addressed to the management team of the research centre in order to target their gender gap.

General methodology

Selection of indicators and relevant aspects.

Focusing on the selection of indicators, [ 22 ] proposed a list for Research and Innovation purposes from a Responsible Perspective for the Spanish context subsequent to an in-depth review of the existing indicators provided by relevant reports, such as the Responsible Research and Innovation (RRI) European Expert Group , the collection of She Figures EU reports, or the Spanish version of She Figures, Científicas en Cifras . Based on [ 22 ] study and previous knowledge, we developed a general, extensive list of indicators that should be considered in the analysis of the gender gap in research centres (Table  1 ). This preliminary list of indicators is organized into 6 main groups, which are the most common when analysing the gender gap in research centres.

Prioritization of indicators by experts

The DANP technique is used to evaluate the gender gap criteria (indicators), allowing us to rank these criteria in relation to the objective: evaluate gender roles and inequalities in research centres.

Selection of experts

Our methodology considers the inclusion of energy stakeholders, not only gender experts [ 39 ], in an interdisciplinary approach that combines experts from social sciences, politics, and engineering for methodological development. This interdisciplinary approach aligns with the underlying debate about the topic in energy studies [ 40 ].

The research team includes various types of experts, encompassing those dedicated to gender issues within the Spanish scientific system and engineers specializing in energy. The MCDM technique we use relies heavily on the quality, rather than the quantity, of these experts due to its semi-quantitative and expert-oriented nature [ 41 ]. It is vital that the experts display both a comprehensive understanding of the implications of their fields within the context of our case study and a holistic perspective on research centre activities. In order to ensure a comprehensive assessment, our DANP model requires multiple experts on each panel for cross-verification purposes. Our panel, comprised five individuals—one political scientist, one sociologist, and three engineers—was initially chosen to define the DANP model and validate context-based indicators suitable for any research centre. Recognizing the need to integrate the specific dynamics of the energy engineering sector, we expanded our expert panel by including two additional individuals with in-depth knowledge of the field of energy research. With a total of 7 experts, this panel evaluated context-based indicators, weighting them based on their impact on gender equity.

A detailed description of the cross-experience of our 7 experts is shown in Table  2

Model definition

The ranking model is built upon a network of criteria that have mutual influence. These criteria are derived from a literature review and the context is validated by the panel of 5 experts through a first participatory session.

The relevance of the indicators is heavily affected by the different contexts. The panel evaluates the criteria (indicators) integrating the context. Expert prioritization pinpoints the causal relations and diverse shapes of a specific problem that refuses to be measured.

The objective will be to identify which are important and which are crucial in the specific setting of the energy research centre within both the university and the Spanish research system, considering a panoramic view of the gathered data. This will contribute significantly to an interpretation of the results and the formation of recommendations. The aim is to tailor the general gender gap indicators for research centres (preliminary list) into indicators suitable for monitoring Spanish energy research centres (list of context-based indicators).

For this purpose, we designed a questionnaire that was used to ask the experts individually to elicit their judgements.

Application to a specific Energy Research Centre

Weighting and interactions of indicators.

After constructing the model and receiving validation from the experts, the DANP method is applied in five steps:

Step 1: Generation of Direct-Relation Matrix A. Firstly, measuring the relationship between criteria requires the design of a comparison scale on a 0–4 scale:

0 (no influence)

1 (low influence)

2 (medium influence)

3 (high influence)

4 (very high influence)

Next, experts make pairwise comparisons of the influences between the criteria. Then, the initial data are obtained as the direct-relation matrix. Matrix A is an nxn matrix in which aij denotes the degree to which criterion i affects criterion j .

Step 2: Normalizing the direct-relation matrix. On the basis of direct-relation matrix A , the normalized direct-relation matrix X can be obtained through equations:

where a ij is the values of the direct-relation matrix.

Step 3: Obtaining the total-relation matrix: T can be obtained by using (Eq.  5 ), in which the I is denoted as the identity matrix:

Step 4: Obtaining the causal diagram of the criteria. Parameters D and Rare obtained for each criterion from matrix T using the following equations:

The cause–effect diagram permits the analysis of the degree of prominence, given by the sum of D and R (horizontal axis), and the degree of cause or effect, given by the subtraction of D and R (vertical axis).

Step 5: Normalizing each column of the T matrix (unweighted) by its sum, we obtain the weighted supermatrix:

where w ij is the values of the weighted supermatrix and t ij is the values of the total-relation matrix.

Step 6: Calculating the limit matrix. In this step, the weighted matrix is multiplied by itself until all its columns become equal, i.e. the values converge, and the process ends. This way, each element’s individual influences on the network’s other elements are obtained from this limit supermatrix.

The criteria values are extracted from the vector of the limit supermatrix and normalized by the sum to obtain their final weights. In this way, we can obtain the criteria ranking, which will allow us to understand the decision profile of the experts.

After receiving individual assessment results of DANP, each expert validates her/his own results. If the results are unsatisfactory, she/he revises the results of the pairwise comparisons to ensure that the results are coherent with her/his knowledge and overall assessment.

Monitoring of the research centre

Online survey: primary data.

In addition to the personal interviews, an online survey was designed and circulated to reach as many people as possible within the organization. The study aimed to obtain qualitative and quantitative information to study the gender gap in Energy Research Centres and to identify barriers that potentially hinder the careers of women. Data were gathered through single and multiple choice, and open-ended questions by using Qualtrics software, Version July 2023. Copyright© 2023 Qualtrics. Gender and year of birth were requested for data analysis purposes but no information that would potentially identify the respondent was collected. The survey consisted of 20 questions addressing the level of seniority achieved, the perception of the formal and informal atmosphere of the organization, awareness of the equity plan, use of work–life balance measures, and experience in leading projects.

The survey was sent to the head of the research centre to be internally disseminated by email to all the workers of the institution. Our population is all the researchers who were registered as members of the ERC in May 2023, i.e. 48 people. A total of 36 people answered and, according to their distribution by professional category and gender, it was concluded that the sample was sufficiently representative. The only a priori bias detected was motivation, i.e. the proportion of women in relation to the total number of employees answering the questionnaire is higher than that of men. However, both gender groups are sufficiently represented.

The content validity of the survey was initially tested on a sample of 10 people from diverse academic backgrounds residing in Spain. The survey was adjusted by integrating the feedback received. The data from the pilot are not included in the results.

Databases: secondary data

The institutional database and the university’s website were consulted for information on the position, professional category, and academic merits (patents, scientific production, projects and other outcomes) of all the members of the research centre.

In-depth interviews: primary data

Twelve in-depth interviews (30–60 min long) were conducted with women and men in permanent and non-permanent positions at the centre (12 in total). The interviewees were selected based on a strategic selection of participants to ensure representativeness and to provide diverse and information-rich perspectives on the research topic. The distribution of interviewees corresponds to the structure of the energy engineering field itself, a highly masculine area as seen above.

The aim of the interviews was to obtain information on the perceptions, opinions, and experiences of the centre’s staff as regards gender issues from a representative number of individuals of differing professional categories and genders. Following the logic of the dimensions of the indicators, the interview guide was structured into these four blocks (see “ Qualitative information ” section). The information extracted was transcribed and analysed according to the qualitative content method [ 42 ]. The N-VIVO software was used as a tool to support the analysis.

We have divided the analysis of the results into two parts. In the first part, we show the results obtained for the indicators. These results are generic, i.e. they could be useful for monitoring the gender gap in any research centre in the Spanish research system.

Secondly, we present the results of the weighting of the context-based indicators and the monitoring of an energy technology research centre. The results have been obtained by measuring the performance of a particular centre for each of the proposed indicators.

Indicators to monitor the gender gap in research centres in Spain

Model description (energy research gender indicators).

Once the preliminary list of indicators was obtained (see “ Selection of indicators and relevant aspects ” section), and based on the context of the research centres, the main indicators were selected for the purposes of monitoring these centres. The final list of indicators, which was drawn up through a second participatory session of scientists with expertise in gender and energy, is shown in Table  3 . These selected indicators will be the DANP elements of the network.

This second expert prioritization phase took place during a comprehensive face-to-face session. The experts were convened for a half-day session. The initial session started with the validation of the indicators, which were thoroughly examined and deliberated over to ensure unanimous agreement on the list. Once the indicators were validated, the facilitators (some authors of this paper) elucidated the DANP principles, enhancing the experts’ comprehension and facilitating the clarity of the subsequent surveys. After that, each expert addressed his/her surveys individually under the guidance of facilitators. The results of each survey were immediately processed and presented to each of the experts for review. Subsequently, the facilitators aggregated all the individual results using the geometric mean, the consensus judgement according to [ 41 ], so as to obtain the group responses.

The criteria are clustered into four categories as shown in Fig.  2 : research management and results, staff configuration and structure, work culture, and gender contents in research.

Overview of the proposed model

Results obtained for the weights and interactions of the indicators

The context-based indicators already defined must be weighted, obtaining the Energy Research Gender Indicators (ERGIs). For this, we use the DEMATEL technique.

The expanded panel of experts (see Table  2 ) will then be asked individually to elicit their judgements. To this end, we designed a questionnaire in which they will be asked to rate the intensity of the influence between each pair of criteria from 0 to 4, in which 0 is no influence and 4 is maximum influence. An example of this questionnaire is shown in Fig.  3 .

Questionnaire used to weight the influence of context-based indicators

The DANP method prioritizes the selected indicators from the most to the least important for the evaluation of gender issues in the ERC, according to the participating experts.

The final prioritization of indicators for the aggregated group of experts obtained with the DANP technique is shown in Table  4 and Fig.  4 .

Prioritization of the indicators

In Fig.  4 , three indicators stand out slightly from the rest. The first is C24: Gender diversity in organizational leadership positions; the second C34: Existence of an equality plan, and the third C11: Gender diversity in research leadership. Two of them are related to the leadership of women.

This graph also shows that indicators related to the organization’s own structure, staff configuration and work culture, are more important than indicators related to research outputs when measuring the gender gap in the institution. The use of the DEMATEL technique also allows us to obtain very detailed and relevant information regarding the influences exerted by the indicators on each other. In Table  5 , we present the matrix of influences obtained by the set of experts. In this matrix, each cell represents the influence that the indicator in the row exerts on the indicator in the column.

The total relationship matrix presented in Table  5 shows the results in three different levels according to the two obtained thresholds for relevance [ 21 ]:

Threshold 1. Moderate influence: mean + 1 standard deviation (0.209)

Threshold 2. High influence: mean + 2 standard deviation (0.292)

Grey values are below threshold 1, black values are above threshold 1, and bold values are above threshold 2.

In addition, in the matrix we present the results of the calculations of factors D and R for each indicator (see Eqs.  1 – 5 ). Recall that factor D indicates the level of influence exerted by an indicator and factor R represents the level of influence that the indicator receives. In this second level of analysis, we can see that the indicators with the greatest influence are C34 and C24, which coincide with the two indicators that Fig.  3 shows as being the most important. We also observe that the two most influential indicators are C34 and C11. In other words, the indicators that stand out for their influence on the network coincide with the most important.

We would like to represent this information in a cause-effect diagram; in Fig.  5 we present the X -axis, which shows the degree of importance of each indicator ( R  +  R ) and the Y -axis, which shows the degree of cause (positive values) or effect (negative values) of each indicator ( D – R ).

Cause–effect diagram of the ERGIs

As can be seen in this diagram, the indicators are classified into four quadrants [ 43 ]. We may observe that the indicators that appear in quadrant II are: C24, gender diversity in organizational leadership positions and C31, ease-of-use of work–life balance measures. These can be considered key factors and should be taken into account when designing gender actions. Indicator C31 has not appeared until now as it belongs neither to the most influential nor to the most important group. However, the combination of both properties places it in quadrant II, which makes it a relevant factor when measuring the gender gap in research centres. Our interpretation of these two key factors is that the role of senior researchers is crucial because the fact that there are women in the relevant positions serves as a mirror in which they look for the other women working in the same research centre. In addition, the dynamics can be different when there are women in leadership since it makes clear to the staff in their charge what position they might occupy in the hierarchy of the organization. This result aligned with those from previous studies [ 30 ]. In our case study, the effect of the low number of women and the fact that part of the staff is not accustomed to mixed-gendered interactions have been clearly stated during the interviews. We find that women with a clear vision of equality problems in the centre have probably created a safe environment, bearing in mind that the younger women under their command have not perceived the problems they had faced. However, that affects only a few of the research groups of the centre, groups in which there is a high concentration of female members by the way.

On the other hand, the availability and ease of use of work–life balance measures are considered highly relevant factors that could make the difference when attempting to attract more women to a field as masculine as energy engineering.

Additional conclusions that can be drawn from Fig.  5 are as follows:

These indicators are isolated: C12, mobility actions carried out ; C33, existence of regulations on conduct in cases of workplace harassment and C14, participation of women in knowledge transfer . This means that they are less influential on others. For instance, according to the national authorities, mobility or knowledge transfer are relevant requirements for career advancement but have limited impact on other gender aspects, as is the case of sexual harassment regulations, which are highly relevant but not so closely related to others.

C41, gender contents in research appears to be of low influence and not of great importance. Not all research leaves room for gender perspective integration as is the case of some research in the field of energy.

Finally, we would like to re-emphasize those indicators that appear to be very influential but not very important: C23, transparency in selection processes ; C35, specific training in gender issues . These would be indicators that have a strong influence on others, but which would not be so important on their own, i.e. without considering their relationships with the rest. It is necessary to consider them whenever their influence is exerted on important indicators. For instance, transparency in selection processes affects the distribution of staff both vertically and horizontally, whereas the fact that staff are trained in gender issues will make them more aware of these issues and more critical of inequalities.

Results of the monitoring of a research centre in energy engineering

Qualitative information.

The three thematic blocks of the information obtained from the personal interviews correspond to the dimensions developed in the Energy Research Gender Indicators (ERGIs): (1) research management and results; (2) staff configuration and structure; (3) working culture; and (4) gender contents in research.

Firstly, as regards research management, a large proportion of the men interviewed stated that the organization, participation, and leadership of research in the centre only respond to meritocratic and hierarchical issues and that gender has no influence whatsoever. A researcher stated “the truth is that we were surprised by your interview because here we do not… here what matters is what matters. (…) women, men, and everything. And the truth is that I believe that no discrimination has ever been made” (I1). However, the women interviewed expressed a more critical attitude towards the management of gender diversity in the centre.

Secondly, the unequal proportion of men and women in the organization is one of the issues most frequently mentioned. It is stated that this is a structural problem of the discipline, which manifests itself as early as undergraduate studies, on which very few women are enrolled, and which is reproduced on the subsequent levels of the scientific career and, therefore, at the centre. Furthermore, they state that in comparison, “there are many women at the entry level, but very few go all the way [to a research career]” (I3). There are no proactive measures to try to reverse the structural inequality in the centre by taking positive discrimination measures in selection processes or by making specific calls to attract more women. The permanent researchers interviewed claim to select members of their group based on their knowledge and specialization, regardless of gender. Furthermore, as will be seen in the quantitative results (“ Quantitative information ” section), there is a clear gender gap in positions of responsibility, both vertically and horizontally.

Thirdly, as regards the work culture, working hours are flexible, which is seen as positive for both the family and private life of men and women. However, these measures are still insufficient, as one of the interviewees stated: “private life still affects women more in terms of career development (…) motherhood (…) leaves you behind” (I7).

It is also important to highlight the participation dynamics and the atmosphere in the centre. The fact that there is a reduced number of women is influential, insofar as the women feel less involved because they are in a smaller proportion. And “I do have to say that it is still noticeable that men are not used to it. There are very, very few …that will surely affect that men are accustomed to dealing with men” (I7).

Finally, the incorporation of the gender perspective in research, which is seen, in most cases, as something alien to the nature of the work due to its object of study (e.g., fundamental science). In these studies, in which this perspective would have a place, it is considered that “[considering] research questions or the object of our work is more difficult for us because we do not have the skills. What we know how to do, we do not know how it can contribute” (I10).

On the other hand, although most of the interviewees know of the existence of an equality plan and sexual harassment protocols, it is only their existence that is acknowledged, not their content or implications in the centre.

In short, most of the male interviewees’ discourse centred around the fact that there is no gender-related problem at the institution, either in the management of research or in the working environment. However, this is not the case for some of the women interviewed who do allude to different problems of gender discrimination, such as “the distribution of tasks and roles in the centre” (I2).

Quantitative information

Primary data results: survey.

Researchers who indicated they had children (60%) were asked whether they had taken maternity/paternity leave. 100% of the women with children reported taking maternity leave, whereas less than 50% of the men did. This is especially relevant since maternity leave was regarded by some of the researchers as a critical point in the development of a woman’s scientific career, leading to them losing advantage compared to their male counterparts. If men took paternity leave as well, the difference would not be so blatant, and the impact would be smaller.

The large majority of respondents (75%) reported not having received any gender equality training (see Fig.  6 ). The primary source of training for those who did was the university.

Gender equality training received

Secondary data results: website of the centre and official university database

The research outcomes of all ERC staff were thoroughly reviewed and analysed. This examination included several variables, such as the quantity of published papers, papers published as first authors, research projects as PI, contracts obtained, number of contracts in which they participate, and patents. The analysis was focused on the data from 2019–2023, which were later on segregated by gender. The aim was to identify key factors contributing to scientific career advancement.

Table 6 shows the members of the monitored centre classified according to professional categories following the Spanish university system. Notably, there are no women in the highest category.

Figures  7 and 8 compare gender distribution in research contracts between private companies and publicly funded R&D projects. A notable difference emerges in leadership roles: senior men predominantly lead contracts with private companies, while senior women tend to lead publicly funded R&D projects. As regards the higher number of women leading public projects (Fig.  7 ), there could be several reasons for this, such as: (i) networking, (ii) the policy of promoting gender equality and (iii) the differences between the motivations and values of men and women in terms of the impact of their results.

Principal investigators of publicly funded R&D projects attending to professional tenure and gender

Principal investigators of private contracts attending to professional tenure and gender

Private contracts lack regulations for PIs, whereas for publicly funded projects, there is a policy promoting gender equality in science that positively evaluates projects led by women. On the other hand, and as far as the higher number of men leading private contracts is concerned (Fig.  8 ), that could be a question of ease-of-access to advertising venues since, as the information is not open, are obtained through contacts. Again, the dynamics of a male-connected engineering environment may be observed.

Monitoring of the Research Centre: gathering of data indicators

The results obtained for ERGIs in the monitoring of a Spanish Energy Research Centre as well as the sources from which these results have been collected are shown in Table  7 .

As regards the results of the DANP model and the ERGI values obtained for the ERC, we propose some recommendations focusing on key factors that should be considered when designing gender actions in this centre. These key factors will be those indicators that are important or influential, (or those that combine both properties), and whose ERGI values are low or qualitatively deficient for the centre. We propose recommendations for those indicators marked with * in Table  7 .

For recommendation purposes, from the total list of 14 indicators we choose those that add up to 50% of the total weight. This prioritization allows us to focus on the most important factors that are likely to have the greatest impact on the outcome and prevents the inclusion of too many recommendations that could lead to excessive complexity and potentially obscure the improvement of the process. Therefore, we will more thoroughly analyse the indicators that add up to 50% of the weighting process according to Fig.  1 : C24, C34, C11, C21, and C35.

Case study: key indicators and recommendations

As far as the results of the DANP model and the ERGI values obtained for the analysed ERC are concerned, we propose recommendations in the following indicators (marked in Table  7 with *):

C24. Gender diversity in organizational leadership positions

C34. Awareness of the existence of an equality plan

C11. Gender diversity in research leadership—% Women principal investigators of projects

C21. Vertical segregation

C35. Gender-specific training

C31. Ease-of-use of work–life balance measures

The lack of women in organizational leadership positions is pronounced in the case of the study as no women are present in head positions. This indicator (C24) affects multiple dimensions. The insufficient or, in this case, inexistent female representation in high-level positions might dissuade women from joining an organization in which they do not foresee career development. The presence of women in management might be perceived as making panels more approachable or more receptive to the acknowledgement and tackling of gender issues than those that are exclusively male. Additionally, the absence of women in high positions can potentially disincentivize them from entering an institution where gender dynamics might pose a challenge. These arguments also apply to indicators C21: Vertical segregation and C11: Gender diversity in research leadership . In the case of indicator C11, it is worth highlighting that being the principal investigator of projects is a requirement for any advancement in academic research in the energy sector in Spain. The low proportion of female principal investigators in projects could explain the absence of women in leadership positions. The difficulty they experience in advancing their scientific careers, and consequently accessing management positions, may be a contributing factor.

There is a prevailing belief within the research centre that only meritocracy drives success, dismissing other factors—especially gender—as irrelevant. Despite the evidence, including the low representation of female leaders in the scientific output of the Spanish energy sector [ 17 ], many members fail to recognize existing differences or inequalities. Consequently, these indicators could serve as a pivotal tool to raise awareness and challenge expected resistance towards equality measures within specific groups.

Specific training on gender (C35) would address two different aspects identified in this case study. Firstly, it would provide training to those people who recognize that there is a gender gap and are willing to work towards reducing it but do not have the tools or knowledge to address it, either as a power figure or as part of the group. And secondly, it would increase the awareness of those who consider that no gender gap exists, nor that changes should be made to accommodate a more inclusive view. Thus, given its importance, gender training should not be the sole responsibility of the University's Equality Committee, but the research centre should also oversee the proposal and development of activities that promote training in equality to make this as cross-cutting and diverse as possible.

Furthermore, there is a significant lack of awareness regarding the content of the equality plan (C34). The actions taken to circulate this content and make it visible to the staff should be promoted by the management. However, this would require an initial acknowledgment of the gender gap by the heads of the institution.

The availability of work–life balance measures (C31) is identified as a crucial indicator for the career development of women in research. Yet, availability is not enough. The acceptance of such measures by the work environment as well as whether men make use of them are important factors that weigh in women’s career development. If men in the institution are making equal use of the measures, women’s careers will be less negatively impacted from a competitive point of view when they use them. Besides, it is also a sign that the organizational culture is more sensitive, and that care is not considered a women-only issue.

Furthermore, the ease with which women can make use of the work–life balance measures is considered a highly relevant factor, which leads us to believe that centres not placing obstacles in their way—considering the reasons why they use them—would be an attractive factor for women. Particularly in a field as masculine as energy engineering.

While work–life balance measures are present they are often informal, and the absence of official guidelines gives line managers the discretion to determine the extent, duration, and timing of these measures. Therefore, a change of manager might entail a change of conditions or some uncertainty towards what their rights will be, as some men pointed out in the interviews.

The Gender Perspective in Research Content (C41) was not identified as a relevant indicator, possibly due to the nature of the research. Indeed, for some of the research conducted, gender perspective cannot be applied; for example, in the study of the disposition of photovoltaic cells. However, it was detected that this possibility had often not been considered. Therefore, future research should assess whether its impact may be different for women and whether it is possible to integrate a gender perspective into both the samples and data collection. Several studies have shown that men and women may have different energy consumption patterns due to varying daily routines, responsibilities, and access to resources [ 44 , 45 , 46 , 47 ]. Taking gender differences into consideration can provide a more comprehensive understanding of the energy needs and these consumption patterns. This is particularly relevant, since women are the primary users of household energy in both developing and industrialized countries [ 8 ]. It could also contribute to the fostering of a broader and fairer approach in policy and technology development; for instance, adapting renewable energy projects to address specific needs of women in rural areas [ 18 , 48 ], or simply having enough understanding not to create inequalities or perpetuate those already existing.

Finally, a recommendation is addressed to the home institution of the research centre. The centre has no expertise in gender equality, while the equality plans are located at university level. We have identified that some gendered distortions that exist throughout the whole Spanish research system- such as gendered precariousness and the impact of family responsibilities- are not mitigated by centre measures and university measures are equally absent and unrecognized. Considering the effort to be made, the research centre cannot do it alone; for its development, it should have the support of the equality unit of the institution to which it belongs. The centre could greatly benefit from developing a tailored equality plan that considers its unique circumstances as regards the gender gap. While rooted in the general measures of the institution's plan, the centre’s plan should incorporate specific aspects that reflect its nuances. This entails integrating measures specifically designed to address and bridge the gender gap within the research centre.

General discussion

To effectively study and enhance the presence and participation of women in the field of energy science, comprehensive data are imperative. Disaggregated data, at least separated into area of knowledge, category, and gender, is vital for both informed decision-making and understanding the reality within research centres, enabling the necessary steps to be taken.

The case study research method carried out aims to provide insights into the workings of a particular process within its context, enabling us to observe the dynamics of the agents and infer explanations. However, it is important to note that this approach is not representative and can only be compared once more cases have been developed [ 49 ]. Expanding the research to monitor additional energy research centres would enhance the model and offer deeper insights into the unique dynamics and challenges within this domain. While each centre may present distinct dynamics, this adaptable model is designed to accommodate and integrate these differences. Therefore, this tool can serve both diagnostic and awareness-raising purposes—a conversation starter rooted in data, demonstrating the persistent existence of the gender gap demanding attention and resolution. The presented indicators possess the potential to serve as diagnostic tools for understanding the gender gap within research institutions and for raising awareness. This is particularly crucial in fields such as energy, where according to the cited literature, the gender gap is often overlooked, as we found out in our case study.

We are currently monitoring other research centres using the same general methodology and replicating the specific methodological part of the case study in two additional scientific sectors: applied technologies and biology sciences. The findings in these two case studies reveal similar dynamics in the underrepresentation of women, especially in leadership roles in research and management positions. What may also be observed is how little aware these organizations are of the existing gender gap.

The development of an indicator tool based on DANP not only serves as a proactive approach to the monitoring and evaluation of gender roles and inequalities in research centres but also contributes to interpreting results and forming recommendations. Applied in a case study, this tool is specifically tailored to incorporate findings from literature reviews and both qualitative and quantitative organizational inputs, considering the broader energy, science, and gender context in Spain.

The tool’s design considers the complexity of measuring relational dynamics within organizations, recognizing that these dynamics significantly contribute to the gender gap. This perspective helps integrate various dimensions, including the individuals involved, relational dynamics, and organizational culture. The gender gap is portrayed as a multi-dimensional problem, extending beyond mere numerical representation. Using a multi-criteria decision-making method, we assess the impact of the indicators on gender equality in order to address the gender gap in a specific research centre. This method entails the selection and grouping of decision criteria, followed by the analysis of interactions within the network model defined, considering the opinion of energy stakeholders, not only gender experts.

Our context-sensitive methodology reveals specific dynamics. For instance, in the analysed centre, a sexist environment emerges through informal comments, such as jokes; men often underuse available life–work balance measures, and there is a gendered pattern in fund access: women primarily lead publicly funded projects, limiting their diversification due to a more limited access to private funds.

The use of indicators serves as powerful diagnostic tool and catalyst for awareness. They highlight the persistent gender gap, particularly in traditionally male-dominated fields, such as energy engineering, where this gap often goes unrecognized and acts as a catalyst for conversations about the changes required.

It is advisable to expand the research so as to monitor more centres for the purposes of refining the model and better understanding the nuances of the gender gap. An ongoing monitoring would help to identify existing disparities and instigate actions toward gender equality. For this reason, the research would benefit from the monitoring of more energy research centres to further adapt the model and better understand the particularities that this area might include. Our findings, from an in-depth case study, can be discussed in the development of further research avenues on gender and energy. However, each organization is unique and the methodology we propose is designed to fit the specific dynamics of each centre.

Limitations and future research lines

We acknowledge and emphasize the intrinsic limitation of our in-depth case study methodology and encourage further research that can provide additional insights and patterns into the gender dynamics in energy research centres. Our purpose is to follow up with other energy engineering institutes in Spain, as well as to establish comparisons with other geographical contexts, such as with similar studies conducted in Germany [ 50 ]. This could provide a broader view and strengthen the applicability of the proposed tool in various contexts. We are currently monitoring several research institutes in differing areas of knowledge, also in Spain, with results that are very similar to those presented in this analysis. We intend to continue this study by applying the proposed methodology and carrying out a comparative study of these institutions.

Moreover, we also want to highlight some other limitations regarding data gathering. We were unable to employ any strategies to mitigate non-response bias in the collection of primary data, such as follow-up contacts or incentives for participation due to confidentiality reasons of the monitored centre. This could have compromised the representativeness of the quantitative results through the survey.

Finally, as regards the interpretation of some of the qualitative results, we know that there is an interpretation bias in the results on paternity leave due to the fact that the length of this leave in Spain has varied greatly over the last 20 years from 4 days to 6 months. Since age was not asked in order to anonymize the responses to the questionnaire, it is not possible to relate the length of leave to whether it was taken or not. Further research could have an impact on this issue, since no data has been available until recently.

Availability of data and materials

The datasets generated and analysed during the current study are not publicly available due to the need to protect the privacy of study participants but are available from the corresponding author on reasonable request.

Abbreviations

Energy Research Centre

Analytic Network Process

Combination of DEMATEL and ANP (DANP)

Decision-Making Trial and Evaluation Laboratory

Energy Research Gender Indicators (ERGIs)

European Union

Multi-criteria decision methods

Gayoso Heredia M, Sánchez-Guevara Sánchez C, Núñez Peiró M, Sanz Fernández A, López-Bueno JA, Muñoz Gómez G (2022) Mainstreaming a gender perspective into the study of energy poverty in the city of Madrid. Energy Sustain Dev 70:290–300. https://doi.org/10.1016/j.esd.2022.08.007

Article   Google Scholar  

Hanke F, Guyet R (2023) The struggle of energy communities to enhance energy justice: insights from 113 German cases. Energy Sustain Soc 13:1–16. https://doi.org/10.1186/s13705-023-00388-2

Feenstra M, Özerol G (2021) Energy justice as a search light for gender-energy nexus: Towards a conceptual framework. Renew Sustain Energy Rev 138:1–11. https://doi.org/10.1016/j.rser.2020.110668

Farhar BC, Osnes B, Lowry EA (2014) Energy and gender. In: Press OU (ed) Energy poverty: global challenges and local solutions. Oxford University Press, Oxford, pp 152–179

Chapter   Google Scholar  

Shailaja R (2000) Women, energy and sustainable development. Energy Sustain Dev 4:45–64. https://doi.org/10.1016/S0973-0826(08)60231-8

Oparaocha S, Dutta S (2011) Gender and energy for sustainable development. Curr Opin Environ Sustain 3:265–271. https://doi.org/10.1016/j.cosust.2011.07.003

Standal K, Talevi M, Westskog H (2020) Engaging men and women in energy production in Norway and the United Kingdom: the significance of social practices and gender relations. Energy Res Soc Sci 60:101338. https://doi.org/10.1016/j.erss.2019.101338

Cecelski E (2000) The role of women in sustainable energy development. National Renewable Energy Lab. (NREL), Golden

Book   Google Scholar  

Imbulana Arachchi J, Managi S (2021) Preferences for energy sustainability: different effects of gender on knowledge and importance. Renew Sustain Energy Rev 141:110767. https://doi.org/10.1016/j.rser.2021.110767

Cannon CEB, Chu EK (2021) Gender, sexuality, and feminist critiques in energy research: a review and call for transversal thinking. Energy Res Soc Sci 75:102005. https://doi.org/10.1016/j.erss.2021.102005

Lazoroska D, Palm J, Bergek A (2021) Perceptions of participation and the role of gender for the engagement in solar energy communities in Sweden. Energy Sustain Soc 11:1–12. https://doi.org/10.1186/s13705-021-00312-6

Fraune C (2015) Gender matters: Women, renewable energy, and citizen participation in Germany. Energy Res Soc Sci 7:55–65. https://doi.org/10.1016/j.erss.2015.02.005

Sovacool BK (2014) What are we doing here? Analyzing fifteen years of energy scholarship and proposing a social science research agenda. Energy Res Soc Sci 1:1–29. https://doi.org/10.1016/j.erss.2014.02.003

Innovación M de C e (2023) Científicas En Cifras. Estadísticas e indicadores la (des)igualdad género en la Form. y profesión científica. In: Ministerio de Ciencia e Innovación. https://www.ciencia.gob.es/InfoGeneralPortal/documento/f4f6bb28-cae5-4da2-85f4-067508c410eb . Accessed 21 Mar 2024

Estadística IIN de (2023) Estadística de Personal de las Universidades. Curso 2021–2022. In: Ministerio de Universidades. Gobierno de España.  https://www.universidades.gob.es/estadisticas-de-personal-de-las-universidades/ . Accessed 22 Mar 2024

del Carmen Mayoral Gastón M, Sala AML, Zafra R, González TS, Garcés E, Pozo-Bayón MÁ, Campillo NE, Orozco AO, Faraldos M, González-Sampériz P, Criado-Boado F, Iglesias TV-S, Ruiz MC, de Mujeres y Ciencia del CSIC C (2023) Informe Mujeres Investigadoras 2023. In: Digital CSIC https://digital.csic.es/handle/10261/312328 . Accessed 21 Mar 2024

Estudios D De, Fundación D, Fecyt T (2023) Energías renovables: Inquietudes sociales y nuevos desarrollos científico-tecnológicos. In: Informe Tendecncias Fecyt https://www.fecyt.es/es/publicacion/informe-tendencias-energias-renovables-inquietudes-sociales-y-nuevos-desarrollos . Accessed 21 Mar 2024

Ryan SE (2014) Rethinking gender and identity in energy studies. Energy Res Soc Sci 1:96–105. https://doi.org/10.1016/j.erss.2014.02.008

Carlsson-Kanyama A, Ripa Juliá I, Röhr U (2010) Unequal representation of women and men in energy company boards and management groups: are there implications for mitigation? Energy Policy 38:4737–4740. https://doi.org/10.1016/j.enpol.2010.03.072

Baruah B (2017) Renewable inequity? Women’s employment in clean energy in industrialized, emerging and developing economies. Natural resources forum. Blackwell Publishing Ltd, Oxford, pp 18–29

Google Scholar  

Mort H (2019) A review of energy and gender research in the global north. Technical University of Vienna, Vienna

Otero-Hermida P, García-Melón M (2018) Gender equality indicators for research and innovation from a responsible perspective: the case of Spain. Sustain 10:2980. https://doi.org/10.3390/su10092980

Otero-Hermida P (2020) For responsible and transformative innovation : putting people at the centre. exploring windows for change in a state initiative on gender and innovation monitoring within the European merge of governance frames. In: Velez-Cuartas, Romero-Goyeneche U of A (ed) Transformative metrics. Fondo Editorial FCSH, Antioquia, pp 106–124

Mergaert L, EL, (2014) Resistance to implementing gender mainstreaming in. Eur Integr online Pap 18:1–21. https://doi.org/10.1695/2014005

Adamson M, Kelan EK, Lewis P, Rumens N, Slíwa M (2016) The quality of equality: thinking differently about gender inclusion in organizations. Hum Resour Manag Int Dig 24:8–11. https://doi.org/10.1108/HRMID-04-2016-0060

Nielsen MW (2016) Limits to meritocracy? Gender in academic recruitment and promotion processes. Sci Public Policy 43:386–399. https://doi.org/10.1093/scipol/scv052

Benschop Y (2011) Gender practices in the construction of academic excellence: sheep with five legs. Organization 10:507–524. https://doi.org/10.1177/1350508411414293

European Commission (2015) Indicators for promoting and monitoring Responsible Research and Innovation Report from the Expert Group on Policy Indicators. In: Eur. Comm. https://op.europa.eu/en/publication-detail/-/publication/306a7ab4-f3cb-46cb-b675-9697caf5df19/language-en . Accessed 21 Mar 2024

Leydesdorff L, Wouters P, Bornmann L (2016) Professional and citizen bibliometrics: complementarities and ambivalences in the development and use. Scientometrics 109:2129–2150. https://doi.org/10.1007/s11192-016-2150-8

Corona-Sobrino C, García-Melón M, Poveda-Bautista R, González-Urango H (2020) Closing the gender gap at academic conferences: a tool for monitoring and assessing academic events. PLoS ONE 15:1–23. https://doi.org/10.1371/journal.pone.0243549

West C, Zimmerman DH (1987) Doing gender. Gend Soc 1:125–151

Suganthi L (2020) Sustainability indices for energy utilization using a multi-criteria decision model. Energy Sustain Soc 10:1–31. https://doi.org/10.1186/s13705-020-00249-2

Belton V, Stewart T (2002) Multiple criteria decision analysis: an integrated approach. Springer Science & Business Media, Kluwer Academic Publisher, Boston

Saaty TL (2001) The analytic network process: decision making with dependence and feedback. RWS Publications, Pittsburgh

Gabus A, Fontela EJBGRC (1972) World problems, an invitation to further thought within the framework of DEMATEL. Battelle Geneva Res Cent 1:12–14

Wu WW (2008) Choosing knowledge management strategies by using a combined ANP and DEMATEL approach. Expert Syst Appl 35:828–835. https://doi.org/10.1016/j.eswa.2007.07.025

Kadoić N, Divjak B, Begičević Ređep N (2019) Integrating the DEMATEL with the analytic network process for effective decision-making. Cent Eur J Oper Res 27:653–678. https://doi.org/10.1007/s10100-018-0601-4

Article   MathSciNet   Google Scholar  

Jefatura de Estado del Gobierno de España (2023) Ley Orgánica 2/2023, de 22 de marzo, del Sistema Universitario. In: Boletín Oficial del Estado 1–73. https://www.boe.es/eli/es/lo/2023/03/22/2/con . Accessed 21 Mar 2024

Schmidt-Scheele R, Hauser W, Scheel O, Minn F, Becker L, Buchgeister J, Hottenroth H, Junne T, Lehr U, Naegler T, Simon S, Sutardhio C, Tietze I, Ulrich P, Viere T, Weidlich A (2022) Sustainability assessments of energy scenarios: citizens’ preferences for and assessments of sustainability indicators. Energy Sustain Soc 12:1–23. https://doi.org/10.1186/s13705-022-00366-0

Xu X, Goswami S, Gulledge J, Wullschleger SD, Thornton PE (2016) Interdisciplinary research in climate and energy sciences. Wiley Interdiscip Rev Energy Environ 5:49–56. https://doi.org/10.1002/wene.180

Saaty TL, Peniwati K (2013) Group decision making: drawing out and reconciling differences. RWS publications, Pittsburgh

Hsieh HF, Shannon SE (2005) Three approaches to qualitative content analysis. Qual Health Res 15:1277–1288. https://doi.org/10.1177/1049732305276687

Li Y, Zhao K, Zhang F (2023) Identification of key influencing factors to Chinese coal power enterprises transition in the context of carbon neutrality: a modified fuzzy DEMATEL approach. Energy 263:125427. https://doi.org/10.1016/j.energy.2022.125427

Clancy J, Roehr U (2003) Gender and energy: is there a Northern perspective? Energy Sustain Dev 7:44–49. https://doi.org/10.1016/s0973-0826(08)60364-6

Lutzenhiser L (1992) A cultural model of household energy consumption. Energy 17:47–60

Shrestha B, Tiwari SR, Bajracharya SB, Keitsch MM, Rijal HB (2021) Review on the importance of gender perspective in household energy-saving behavior and energy transition for sustainability. Energies 14:7571. https://doi.org/10.3390/en14227571

Raaij V, Raaij WF Van (1984) Patterns of residential energy behavior. In: P. Ester (Ed.), Consumer behavior and energy policy: Selected/ed. proceedings of the 1st international conference, Noordwijkerhout, September, 1982. North-Holland Publishing Company, Amsterdam, pp. 97–118

Søraa RA, Anfinsen M, Foulds C, Korsnes M, Lagesen V, Robison R, Ryghaug M (2020) Diversifying diversity: Inclusive engagement, intersectionality, and gender identity in a European Social Sciences and Humanities Energy research project. Energy Res Soc Sci 62:101380. https://doi.org/10.1016/j.erss.2019.101380

Sayer RA (1992) Method in social science: A realist approach. Psychology Press, Routledge, New York

Thronicker, I., Poppen, J., Tartaroti, V., Heller, K., Schmidtchen J (2023) Diversity Monitoring - Key Indicator Report 2021. In: Helmholtz-Zentrum für Umweltforschung - UFZ, Interner Bericht. https://www.ufz.de/index.php?de=46546 . Accessed 20 Feb 2024

Download references

Acknowledgements

This is an extended and updated version of a paper originally presented at the 18th Conference on Sustainable Development of Energy, Water and Environment Systems (SDEWES 2022) held in Paphos, Cyprus, over the period 24th to 29th September 2023 (denoted then as paper SDEWES2023.00425 Proposal of an Energy Research Gender Indicator as a diagnostic tool for energy research organizations). Thanks to everyone who contributed to the study by commenting on, filling out and sharing the questionnaire and being interviewed. We would also like to thank the panel of experts in the surveys for their willingness to participate. Finally, we would like to thank Michael Colin Bennett for assisting us with the English revision of the final version of this paper.

Open Access funding provided thanks to the CRUE-CSIC agreement with Springer Nature. This work was supported by project INVISIBLES funded by the regional public administration of Valencia under the grant (AICO/2021/133).

This work was also partly supported by the Ministry of Universities through the EU-funded Margarita Salas programme NextGeneration EU, Valencia University under the Grant (2021-1099).

This work was also partly supported by European Commission H2020 Scientific Understanding and Provision of an Enhanced and Robust Monitoring system for RRI SUPER_MoRRI (H2020-SWAFS/0467-Grant-agreement nº 824671).

Author information

Authors and affiliations.

INGENIO (CSIC-UPV), Universitat Politècnica de València, Camino de Vera, s/n, 46022, Valencia, Spain

Sara Sánchez-López, Rocío Poveda-Bautista, Paula Otero-Hermida & Mónica García-Melón

Departament Sociologia i Antropologia Social, Universitat de València, Av. dels Tarongers s/n, 46022, Valencia, Spain

Carmen Corona-Sobrino

You can also search for this author in PubMed   Google Scholar

Contributions

Sara Sánchez-López: writing—original draft, methodology, visualization, data curation. Rocío Poveda-Bautista: conceptualization, methodology, writing—original draft, writing—review & editing, supervision. Carmen Corona-Sobrino: conceptualization, methodology, software, data curation, visualization, writing—original draft, writing review & editing. Paula Otero-Hermida: conceptualization, writing—review & editing, supervision. Mónica García-Melón: methodology, data-curation, writing—review and editing.

Corresponding author

Correspondence to Sara Sánchez-López .

Ethics declarations

Ethics approval and consent to participate.

The study was conducted according to the guidelines of the Declaration of Helsinki and approved by the Institutional Review Board (or Ethics Committee) of Universitat Politècnica de València (P17_10_01_20, 10 January 2020). The participants provided their written informed consent to participate in this study. The questionnaire and interviews did not collect personally identifiable data, according to Delegación de Protección de Datos, IRB of Universitat Politècnica de València, and national regulations Law 3/2018, 5th of December, Protection of Personal Data and guarantee of digital rights, article 7, published in BOE núm. 294, 06/12/2018, (Reference: BOE-A-2018–16673). The purpose of the study was explained to all the participants at the beginning of the questionnaire and interviews. The participants were also informed that they have the right to leave the questionnaire or interview at any time whenever they feel uncomfortable or do not want to answer any further questions.

Consent for publication

Not applicable.

Competing interests

The authors declare no competing interests.

Additional information

Publisher's note.

Springer Nature remains neutral with regard to jurisdictional claims in published maps and institutional affiliations.

Rights and permissions

Open Access This article is licensed under a Creative Commons Attribution 4.0 International License, which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons licence, and indicate if changes were made. The images or other third party material in this article are included in the article's Creative Commons licence, unless indicated otherwise in a credit line to the material. If material is not included in the article's Creative Commons licence and your intended use is not permitted by statutory regulation or exceeds the permitted use, you will need to obtain permission directly from the copyright holder. To view a copy of this licence, visit http://creativecommons.org/licenses/by/4.0/ . The Creative Commons Public Domain Dedication waiver ( http://creativecommons.org/publicdomain/zero/1.0/ ) applies to the data made available in this article, unless otherwise stated in a credit line to the data.

Reprints and permissions

About this article

Cite this article.

Sánchez-López, S., Poveda-Bautista, R., Corona-Sobrino, C. et al. Tackling gender disparities in energy research: a diagnostic tool for equality in research centres. Energ Sustain Soc 14 , 51 (2024). https://doi.org/10.1186/s13705-024-00479-8

Download citation

Received : 13 December 2023

Accepted : 14 July 2024

Published : 23 August 2024

DOI : https://doi.org/10.1186/s13705-024-00479-8

Share this article

Anyone you share the following link with will be able to read this content:

Sorry, a shareable link is not currently available for this article.

Provided by the Springer Nature SharedIt content-sharing initiative

• Energy research
• Research centres

Energy, Sustainability and Society

ISSN: 2192-0567

• General enquiries: [email protected]