“…These studies depict an environment where female accountants do not progress to the same levels of seniority and remuneration in the profession as their equally qualified male counterparts. Reasons suggested for this situation include discrimination (Hunton et al, 1996;Hull & Umansky, 1997), lack of access to organisational knowledge (Roberts & Coutts, 1992), limitations in personal attributes suitable for leadership roles (Hull & Umansky, 1997), burdensome hours of work (Leung, 1996;Barker & Monks, 1998), family responsibilities (Silverstone, 1990;Barker & Monks, 1998) and lack of mentor support (Betz & 192 R.H. WHITING AND C. WRIGHT Fitzgerald, 1987, Schwartz, 1989. However, these empirical studies have frequently been either descriptive reports with little supporting theory (e.g.…”