The Influence of Gender, Ethnicity, and Individual Differences on Perceptions of Career Progression in Public Accounting

Lowe, D. Jordan; Reckers, Philip M.J.; Sanders, Debra

doi:10.1111/1099-1123.00325

Cited by 29 publications

(33 citation statements)

References 35 publications

(59 reference statements)

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“…Thus, women get comparably better assignments in larger auditing firms than in smaller firms, which implies that firm size is a gendered factor. Experimental research on career perceptions in the United States supports this claim by indicating that women are expected to have less probability of becoming partners in small firms (Lowe et al ., 2001). Thus, we propose:…”

Section: The Gendered Career Rein In the Auditor's Certification Processmentioning

confidence: 96%

Gendered Career Rein: A Gender Analysis of the Certification Process of Auditors in Sweden

et al. 2007

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It has been claimed that the accounting and auditing business is a gendered industry. Even though as many women as men enter the business, high positions such as partnerships still largely appear to be a privilege for men. Earlier research has indicated that this selection process starts early on the career ladder. In this article we investigate the gendered character of the early phase of qualification to become a certified auditor. Using a gender perspective and social capital conceptions we offer a set of hypotheses that predict certification time, with special emphasis on the gendered character of the factors. We test the hypotheses on the population of newly certified auditors in Sweden. The results indicate that there are differences between the sexes, but that the factors even out, implying no important difference in certification time. We conclude that auditors of both sexes are subject to gendering processes that influence their certification time before they enter the auditing firm, mainly through family and school attendance variables, and they continue to experience gendered processes within the firm. Thus, we need to acknowledge not only the ‘glass ceiling’ within organizations, but also the gendered ‘career rein’ on individuals.

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Section: The Gendered Career Rein In the Auditor's Certification Processmentioning

confidence: 96%

Gendered Career Rein: A Gender Analysis of the Certification Process of Auditors in Sweden

et al. 2007

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“…This research investigates the extent to which men and women differ in their orientations on various issues, such as ethics (Smith and Rogers, 2000), career drivers (Chia, 2003), job turnover intentions (Mynatt et al, 1997), sexual harassment (Nichols et al, 1997), behavioural attitudes (Lowe et al, 2001), gender role stereotypes (Hull and Umansky, 1997), communication techniques (Gaffney et al, 2001) and audit quality levels or audit fee premiums (Breesch and Branson, 2009;Hardies et al, 2015).…”

Section: Literature Reviewmentioning

confidence: 99%

New avenues of research to explain the rarity of females at the top of the accountancy profession

Jeny¹,

Santacreu-Vasut²

2017

Palgrave Commun

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The rarity of females in leadership positions has been an important subject of study in economics research. The existing research on gender inequality has established that important variations exist across time and place and that these differences are partly attributable to the cultural differences regarding gender roles. The accounting research has also established that women are rarely promoted to the top of the Big Four audit firms (KPMG, Deloitte, PricewaterhouseCoopers and Ernst & Young). However, the majority of research in accountancy has focused on Anglo-Saxon contexts (the United States, the United Kingdom and Australia) or country case studies without explicitly considering the role that cultural variations may play. Because the Big Four are present in more than 140 countries, we argue that the accountancy research that attempts to explain gender disparities at the top of these organizations would benefit from considering cultural factors. Such research, however, faces a key methodological challenge-specifically, the measurement of the cultural dimensions that relate to gender. To address this challenge, we propose an emerging approach that uses the gender distinctions in language to measure cultural attitudes toward gender roles. The idea that language may capture gender roles and even influence their formation and persistence has been the focus of emerging research in linguistics and economics. To support our proposition, we follow two steps. First, we review the accounting research by performing a systematic query on the bibliographic databases of the accounting articles that study gender and language. Second, we present data regarding the diversity of the global boards of the Big Four and the diversity of the linguistic environments in which they operate. We find that half of the countries where the Big Four are present exhibit a sex-based grammatical system for their most-spoken language, while the other half of the countries do not exhibit this system. Our findings suggest that the use of language as a measure of culture is a novel approach in accounting research. We conclude by emphasizing some potential directions for future research, namely, studying the linguistic determinants of the rarity of females at the top of audit firms and exploring accountancy practices in countries with linguistically diverse environments, such as Canada or Belgium, among others. This article is published as part of a collection on the role of women in management and the workplace.

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“…The wage gap has been prominent in the accounting profession for decades (Broadbent and Kirkham, 2008). One major factor responsible for the structured inequality in accounting is its male dominance (Hooks and Cheramy, 1988;Pillsbury et al, 1989;Ciancanelli et al, 1990;Lehman, 1992;Street et al, 1993;Spruill and Wootton, 1995;Fogarty, 1997;Lowe et al, 2001;Anderson-Gough et al, 2005).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

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

Lodh

Nandy

2017

Industry and Higher Education

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In this article, the authors find that, during financial crises, the wage gap between female and male accounting professionals declines and gender inequality in higher education is affected. In addition, less support and lower wages for disabled accounting professionals demotivate disabled students in accounting higher education. Because of budget cuts during financial crises, universities limit their support to women and the disabled. The authors consider 104 universities from the database of the United Kingdom’s Higher Education Statistics Agency for 2005–2011. Their theoretical and empirical findings establish that there was a growth in female students and a decline in disabled accounting students during the recent financial crisis. The established link between the higher education and the accounting profession enriches the accounting literature and may help policymakers to identifying better ways of enhancing equality and the inclusion of disabled students in accounting higher education to address inequality and non-inclusivity in the profession, especially during periods of financial crisis.

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The Influence of Gender, Ethnicity, and Individual Differences on Perceptions of Career Progression in Public Accounting

Cited by 29 publications

References 35 publications

Gendered Career Rein: A Gender Analysis of the Certification Process of Auditors in Sweden

Gendered Career Rein: A Gender Analysis of the Certification Process of Auditors in Sweden

New avenues of research to explain the rarity of females at the top of the accountancy profession

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

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