Gender orientation, success and job satisfaction in accounting academia

Bay, Darlene; Allen, Mary F.; Njoroge, Joyce

doi:10.1016/s1041-7060(01)08003-8

Cited by 4 publications

(7 citation statements)

References 9 publications

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“…They provide evidence that females are more reluctant than males to undertake unethical academic activities. Bay et al (2001) focus on the relationship between accounting professors' gender and job satisfaction in accounting faculty in the USA. Findings show that job satisfaction is not related to the gender of accounting faculty.…”

Section: Miscellaneous Topicsmentioning

confidence: 99%

Gender in accounting research: a review

Khlif

Achek

2017

MAJ

108

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Purpose This paper aims to review studies dealing with gender issues in accounting literature over the period of 1994-2016. Design/methodology/approach This study combines electronic and manual searches to identify relevant studies using keywords such as “gender” or “female” and “earnings quality” or “social and environmental disclosure” or “auditing” or “tax aggressiveness”. In total, 64 published studies were identified. Findings Three main streams of gender accounting literature related to financial reporting (earnings quality, accounting conservatism, voluntary disclosure), auditing (audit fees, audit opinion, audit report lag) and other miscellaneous topics were identified. Gender accounting literature uses empirical analysis, experimental approaches and interviews. Reviewed studies deal with top management gender (CEO, CFO), board of directors, audit committee and auditor gender. A synthesis of empirical findings shows that female representation on the board, audit committee, CFO or CEO leads to more conservative reporting, higher level of social and environmental disclosure, less tax aggressiveness and higher audit fees. Furthermore, auditor gender influences audit quality through lower abnormal accruals and shorter audit report lag, higher likelihood of issuing an adverse audit opinion and higher audit fees. Qualitative studies dealing with miscellaneous topics in gender accounting literature generally focus on the status of women in accounting and auditing professions, gender issues in accounting academic setting and disclosure about women in annual reports. Practical implications This review informs policymakers about the effect of female representation on accounting and auditing practices given the political debate largely shaped by anti-discriminatory arguments concerning the under-representation of women in management and audit professions. Originality/value This study goes beyond a classic narrative review by presenting criticisms to gender accounting literature and suggesting future research avenues.

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Section: Miscellaneous Topicsmentioning

confidence: 99%

Gender in accounting research: a review

Khlif

Achek

2017

MAJ

108

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“…First of all, we showed that gender role orientation plays a salient role in affecting an individual’s evaluation of his or her career success, above and beyond the effect of biological sex. Given that gender role orientation is related to one’s career goals and motivation (Bay et al, 2001; Ngo & Ji, 2012), future studies on gender and career outcomes should pay attention to its possible impacts. In countries like China with a clear demarcation of gender roles, the influence of gender role orientation on an individual’s career attainment should not be overlooked.…”

Section: Discussionmentioning

confidence: 99%

“…Hence, they are likely to enjoy higher job satisfaction (Dodson & Borders, 2006) and perceive greater career success (Kirchmeyer, 1998). On the other hand, high-femininity individuals may experience more role stress and a lack of person–organization fit, which in turn reduces their satisfaction at work (Bay, Allen, & Njoroge, 2001). Based on the discussion above, we propose the following hypotheses.…”

Section: Literature Reviewmentioning

confidence: 99%

Linking Gender Role Orientation to Subjective Career Success

Ngo

Foley

et al. 2013

Journal of Career Assessment

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This study investigates the relationships among gender role orientation (i.e., masculinity and femininity), psychological capital (PsyCap), and subjective career success. Based on gender role theory, we predict that masculinity has a stronger effect on an individual’s job and career satisfaction than femininity does. We also expect that PsyCap mediates the relationships between gender role orientation and the outcome variables. A data set collected from 362 Chinese employees was used to test the hypotheses. The results of regression analyses show that the effect of masculinity on job and career satisfaction is stronger than that of femininity. Additionally, both masculinity and femininity are positively related to an individual’s level of PsyCap. The various components of PsyCap, including self-efficacy, hope, and optimism, are found to play different roles in mediating the relationships between gender role orientation and job and career satisfaction.

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“…See Bay et al (2001) who suggest that accounting professors possess “stereotypically masculine characteristics”.…”

Section: Notesmentioning

confidence: 99%

University management practices, accounting, gender and institutional denial

Anderson‐Gough

Brown

2008

Pacific Accounting Review

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PurposeThis paper sets out to examine the problematic gendered effects of the spread of an accounting mentality in university performance appraisal, academic awareness that accounting only ever tells part of the story notwithstanding.Design/methodology/approachThe paper is based on the authors' experience, and thus deploys a version of autoethnography.FindingsIt was found that universities risk being seriously compromised by this “matrix madness”, and that it also specifically disadvantages women.Originality/valueThe paper presents an examination of the intersection between knowledge, power effects, accounting, gender and academic performance management.

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Gender orientation, success and job satisfaction in accounting academia

Cited by 4 publications

References 9 publications

Gender in accounting research: a review

Gender in accounting research: a review

Linking Gender Role Orientation to Subjective Career Success

University management practices, accounting, gender and institutional denial

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