Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the Society of Women Accountants of Nigeria

Ogharanduku, Bridget Efeoghene; Jackson, William John; Paterson, Audrey

doi:10.1016/j.cpa.2020.102245

Cited by 13 publications

(23 citation statements)

References 87 publications

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“…In fact, Pillsbury et al (1989, p. 69) claim that in order to reach the highest ranks of accounting firms, women must be "aggressive and go beyond just the standard male social arenas", which may cause personal suffering and organizational inefficiency (Maupin and Lehman, 1994). In non-Western countries, socio-stereotypical attitude is further fuelled by socio-cultural factors, under-development, and religious beliefs (Kamla, 2012(Kamla, , 2014Kim, 2004;Komori, 1998Komori, , 2008Ogharanduku et al, 2021;Sian et al, 2020;Zarei et al, 2021;Zhao and Lord, 2016).…”

Section: Socio-stereotypical Attitudesmentioning

confidence: 99%

“…As a result, most women accountants tended to be involved in administrative activities, weakening their professional skills (Cooper and Taylor, 2000). Several studies highlight women's experiences in auditing firms, but most have been conducted in Western countries, where experiences differ somewhat from non-Western contexts due to socio-economic, political and cultural differences (Komori, 1998(Komori, , 2008Ogharanduku et al, 2021;Sian et al, 2020). Non-Western studies particularly show that career progression of women accountants is affected by inappropriate working environments, social-cultural factors and religious beliefs (Kamla, 2012(Kamla, , 2014Kim, 2004;Komori, 1998Komori, , 2008Ogharanduku et al, 2021;Sian et al, 2020;Zarei et al, 2021;Zhao and Lord, 2016).…”

Section: Introductionmentioning

confidence: 99%

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Career progression of women auditors in Tanzania: coping with the masculinity in audit firms

Mzenzi

2023

JAEE

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PurposeThis paper examines the career progression of women auditors working in auditing firms in Tanzania and the strategies employed by women auditors to cope with the masculine nature of audit firms.Design/methodology/approachData were collected through semi-structured, in-depth interviews with current and former female and male auditors in two auditing firms. A thematic approach to the analysis is adopted.FindingsThe study reveals that career progression of women auditors studied is constrained by gender-related barriers such as motherhood, pregnancy, maternity leave and limited coaching and networking, as well as household and caring responsibilities. These barriers are facilitated by the patriarchal system, which regards women as wives and mothers rather than professional workers. As a result, women auditors balanced work and family responsibilities by employing various coping strategies including establishing informal network organization, hiring nannies, living with family members, enrolling children to boarding schools and lobbying in the allocation of audit assignments. Despite employing these strategies, very few women reach top positions in audit firms in Tanzania.Practical implicationsThe findings reveal a need for wider engagement on the role of women and men in society, particularly to address the gender-related barriers faced by women in the accountancy profession.Originality/valueMost previous studies of gender in the accountancy profession have focused on Western contexts. This is one of few to examine the phenomenon in an African context.

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Section: Socio-stereotypical Attitudesmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Career progression of women auditors in Tanzania: coping with the masculinity in audit firms

Mzenzi

2023

JAEE

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“…Young (2015) argued that the academic definition of a good accountant overemphasises a masculine perspective and that developing multiple definitions that consider masculine and feminine qualities would allow for more flexibility in accountancy careers. Ogharanduku et al (2021) examined the relationship between the role of women leaders and social context in correcting gender inequality among accountants in Nigeria. Haynes and Fearfull (2008) found that women researchers have an identity of being mothers.…”

Section: Gender Inequalities In the Accounting Profession And Account...mentioning

confidence: 99%

“…Although studies have been conducted on gender accounting, they mainly focus on the West. Studies exploring the relationship between women and accounting in different social and cultural contexts are limited, and their importance has long been noted (Annisette, 2007;Haynes, 2017;Kamla and Komori, 2018;Komori, 2008Komori, , 2016Lehman, 2012;Ogharanduku et al, 2021). Notably, Japan has a different social and cultural context from the West, and studies considering this reality are desirable.…”

Section: Introductionmentioning

confidence: 99%

Promoting gender equality through the use of management control systems: a case study in Japan

Nagano

Hosoda

2022

AAAJ

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PurposeThis study examines how formal and cultural management control systems (MCSs) are used to support the promotion of gender equality through a case study of a Japanese bank.Design/methodology/approachA case study was adopted to investigate the use of formal and cultural MCSs in promoting gender equality. Primary data were gathered through semi-structured interviews with managers experienced in promoting gender equality. Then, the data were analysed by reading the interview answers repeatedly and coding interviewees' comments to generate themes.FindingsThe findings indicate that both formal and cultural MCSs can be critical aspects in promoting gender equality. The use of cultural MCS fostered norms and cultures over time that enhances the process of formal MCS to achieve gender equality. Formal MCS was also designed and utilised under the constructed norms and cultures to promote gender equality. Furthermore, the use of formal MCS contributes to shaping norms and cultures that encourage gender equality by controlling and discussing the process of promoting gender equality.Originality/valueThis study clarifies how formal and cultural MCSs can be used to promote gender equality, which is an unresolved issue in Japanese companies. Mechanisms for companies in male-dominated societies are also provided to promote gender equality in terms of MCSs.

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“…The production of professionals as well as the maintenance of professional competence is also hard hit. Professional associations control formal entry into various professions (Ogharanduku, William, & Paterson, 2020). Initial Professional Development (IPD) programme consisting of professional programme and/or examination and practical experience component are requirements for being certified as a professional in most professions.…”

Section: Introductionmentioning

confidence: 99%

Response and coping patterns of Nigerian professional associations

Oladele

Akinsola

Afrogha

et al. 2022

Ind. Jour. Manag. & Prod.

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The COVID-19 pandemic brought with it a significant effect on professional associations’ ability to carry on their normal activities in forging professional competence among their members. We assess Nigerian professional accounting and finance associations’ response and coping pattern as well as readiness to sustain members’ professional competence in an emergency. Using a two-pronged approach, we reviewed activities – response and coping patterns – of professional associations in Nigeria. First, we crawl their online presence (websites and social media handles) for activities relating to initial and continuing professional development. Secondly, we administered a questionnaire to aspiring professionals and professionals to understand from an insider point of view the activities of their professional association in sustaining their professional competence. Aspiring professionals and professionals believe their professional associations can guide them through the pandemic and emerge stronger, however there are mild concerns. We also found that Zoom is the application of choice for virtual events among professionals in Nigeria. The paper provides evidence-based realities among the major accounting and finance-based professional associations, giving insight to inform policy and strategy going forward.

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Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the Society of Women Accountants of Nigeria

Cited by 13 publications

References 87 publications

Career progression of women auditors in Tanzania: coping with the masculinity in audit firms

Career progression of women auditors in Tanzania: coping with the masculinity in audit firms

Promoting gender equality through the use of management control systems: a case study in Japan

Response and coping patterns of Nigerian professional associations

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