Gender equality in the accounting profession: one size fits all

Abstract

Purpose – This study aims to examine both male and female accountants’ perceptions of female career progression in the Accounting Profession in Ireland. This study is set in the context of a steady rise in the total proportion of female members across the seven accountancy bodies worldwide and the recent acknowledged failure of larger accountancy firms to promote women to senior levels in equal measure compared to male colleagues. Design/methodology/approach – A quantitative study (with a qualitative component) was undertaken to gather the opinions and perceptions of Irish accounting professionals on their career progression, gender-related barriers and obstacles, the “glass ceiling”, networking and flexible work arrangements. The sample of respondents reflected the diversity of accounting disciplines and gender divide in the wider population. Findings – Evidence of a divergence between the perception and the reality of the lived experience of female accountants, across the gender divide, was found. While respondents believe they have not experienced gender-related barriers in their career progression, it is clear that both genders believe that women succeed in this profession by adapting to masculine occupational values and norms. Originality/value – These findings contribute to the extant literature on career progression of women and augment the female management and career development literature. The inclusion of the perception and comparison of male colleagues is of particular interest.

Examining Gender Inequality in the Sri Lankan Accounting Profession

“…We can conclude that there is no evidence to support that there is a glass ceiling for women in the accounting field in Sri Lanka. This finding is consistent with those of previous studies by Nasman & Olsson (2018), Catalyst (2016), Flynn, et. al.…”

“…But there were mixed evidences as well. Flynn, Earlie & Cross (2015) investigated gender inequality in the accounting profession of Ireland. The participants of the study denied the existence of glass ceiling and told that profession has progressed, and now it is they who have to get their job done, and thereby rewards and promotion will follow them.…”

The image of and the interest in the accounting profession: an empirical study in three social groups

“…Regarding age, studies suggest that older people consider accounting the profession more boring (Pekdemir et al, 2013;Stivers and Onifade, 2014). Regarding gender, studies performed suggest that the male and female genders have different perceptions about the profession (Almer et al, 2010;Byrne and Willis, 2005;Genç and Çal, 2015;Johnson et al, 2008;Lightbody, 2009;Özkürkçüler et al, 2014;Pekdemir et al, 2013;Stivers and Onifade, 2014), with perceptions of inequality, in terms of gender, in how the profession is carried out (Almer et al, 2010;Flynn et al, 2015;Johnson et al, 2008;Qasem and Abdullatif, 2014). Regarding how the accounting profession is carried out Friedman and Lyne (2001) suggest that the remaining company employee groups have a more negative image of the internal accountant than of the external or freelancer accountant.…”

“…The research carried out suggests that the image of the accounting profession may vary depending on the group being surveyed (Dimnik and Felton, 2006), being particularly important the studies reporting the existence of conflicting perceptions between managers and accountants (Johnston et al 2002;O'Callaghan et al, 2010;Pierce and O'Dea 2003;Rajesh and Suganthi, 2014). Prior research also suggests the influence of the respondents' individual characteristics in the perception of the profession (Askary et al, 2014;Flynn et al, 2015;Genç and Çal, 2015;Linnhoff et al, 2015;Murugesan and Dominic, 2013;Özkürkçüler et al, 2014;Pekdemir et al, 2013;Qasem and Abdullatif, 2014;Stivers and Onifade, 2014).…”

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

“…Gender has a structuring effect on society (Dambrin and Lambert, 2012;Flynn et al, 2015) that has led to extensive empirical and theoretical works on this issue during the last few decades 1 . It is also a substantive issue in accounting and remains a concern for the accounting academic community (Broadbent and Kirkham, 2008).…”