This report considers gender, gender mainstreaming and the ocean accounting framework from a political economy and ocean governance perspective, drawing on environmental and gender political economy. This is primarily because the Ocean Accounting Framework draws heavily from the notion of Blue Economy, and as such, it is vital to provide an overview of the discursive correlation between blue (or ocean's) economy and women empowerment. In order to advance a more inclusive and gendered frame for ocean accounting, the report then engages questions on gender mainstreaming and transformative gender practice to facilitate a more nuanced approach to inclusive and gender equal ocean accounting mechanisms drawing on a policy and literature review to anchor the linkage between the Blue Economy and women's economic empowerment by presenting gender mainstreaming in the policy realm, to use the Blue Economy as a vehicle for women's economic empowerment.