‘Doing gender’ in a regional context: Explaining women's absence from senior roles in regional accounting firms in Australia

Individual Factors, Work-Family Conflict And Organisational Structure Towards Malaysian Women Career Progress

“…Franzel (2014) posits that more women would either leave top level positions or they may prefer in maintaining their low or middle positions (Franzel, 2014). Previous studies also shown significant relationships between individual factor with age, marital status and education level (Qasem & Abdullatif, 2014;Posholi, 2013;Lahti, 2013), work-family conflict (Adapa, Rindfleish & Sheridan, 2015;McKinsey, 2007;Windsor & Auyeung, 2006) and organisational structure (Adapa et al, 2015;Kirai & Elegwa, 2012). However, most of the researches were conducted by other countries as they are interested in equality between the genders.…”

“…Cohen, Dalton, Webb, and McMillan (2017), concluded that women with children are often viewed as less committed because of the beliefs that family responsibilities will impair their work quality. Married women who desire for senior positions in audit firms, often rely on access to flexible workplace arrangements in order to fulfill the needs of their career and their families as they are unable to devote time for both responsibilities (Adapa et al, 2015). Hence, the following hypothesis are posited:…”

Complexidade organizacional e liderança feminina nas empresas de auditoria externa

“…Finalmente, cabe salientar que pelos resultados obtidos para a amostra formada por 447 empresas listadas na BM&FBovespa (atual B3) foi possível obter fortes indícios de que há barreiras para a ascensão feminina no mercado de trabalho de auditoria externa, seja pelo número limitado de empresas da amostra que possuem participação de, pelo menos, uma mulher na chefia da equipe de auditoria (apenas 14,3% da amostra total) ou, ainda, pelo resultado das regressões logísticas individuais estimadas para as variáveis de tamanho, lucratividade, estrutura de capital e liquidez das entidades da amostra. Esses resultados estão em linha com os achados da literatura que relatam diversos outros empecilhos ao desenvolvimento profissional feminino (CAVAZOTTE; OLIVEIRA; MIRANDA, 2010;DUFF, 2011;MADALOZZO, 2011;LUPU, 2012;ADAPA;RINDFLEISH;SHERIDAN, 2015;LUPU;EMPSON, 2015)…”

“…Mais especificamente no mercado da auditoria externa, estudos anteriores identificaram que o ambiente de trabalho não é propício ao desenvolvimento profissional das mulheres e são poucas aquelas que conseguem alcançar o topo da carreira (LUPU, 2012;LUPU;EMPSON, 2015). Longas horas de trabalho, excesso de responsabilidade, baixa remuneração, sistema de promoções não compatíveis com o desempenho e casos de assédio moral e sexual são algumas das reclamações já evidenciadas pela literatura (WINDSOR; AUYEUNG, 2006;GAVIOUS;SEGEV;YOSEF, 2012;KAMLA, 2012;ADAPA;RINDFLEISH;SHERIDAN, 2016).…”

Gender inequality and disabled inclusivity in accounting higher education and the accounting profession during financial crises

“…It is also a substantive issue in accounting and remains a concern for the accounting academic community (Broadbent and Kirkham, 2008). Most of the existing studies provide various theories and methodologies to explain gender inequality in accounting profession (e.g., Loft, 1992;Kirkham and Loft, 1993;Lupu, 2012;Adapa et al 2016). These studies use either a pseudo-neutral perspective (criteria inherent to women) (Loft, 1992) or a comprehensive perspective (impact of external factors) (Kirkham and Loft, 1993) to explain gender inequality in the accounting profession (Lupu, 2012).…”