Accounting and gender across times and places: An excursion into fiction

Czarniawska, Barbara

doi:10.1016/j.aos.2006.09.006

Cited by 79 publications

(57 citation statements)

References 19 publications

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“…Moreover, the topic of gender relations in accountancy firms remains under-researched (Anderson-Gough et al, 2005;Czarniawska, 2008). Hammond and Oakes (1992), Haynes (2008a) and Lehman (1992) present overviews of the theories and methodologies that are used in the academic accountancy articles that address gender issues, and they discuss their implications on research.…”

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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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 accounting sector is mainly dominated by male professionals (Czarniawska, 2008;Kornberger et al, 2010). The available statistics indicate that in accounting firms (Czarniawska, 2008) and accounting teaching positions (HEIDI database), women are less visible than their male counterparts.…”

Section: Inequality In Higher Education Of Accountingmentioning

confidence: 99%

“…The available statistics indicate that in accounting firms (Czarniawska, 2008) and accounting teaching positions (HEIDI database), women are less visible than their male counterparts. Studies on gender and accounting argue that cultural and social barriers are the most common reasons behind the lower number of women in accounting (Kirkham and Loft, 2001;Johanson et al 2008;Komori, 2008).…”

Section: Inequality In Higher Education Of Accountingmentioning

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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“…A maioria da literatura e investigação sobre a problemática do género e contabilidade está relacionada com a igualdade de oportunidades e com comparações entre homens e mulheres dentro da profissão (Broadbent e Kirkham, 2008;Czarniawska, 2008;Dambrin e Lambert, 2012). Além disso, está centrada em países como os EUA e o Reino Unido (Haynes, 2008a).…”

Section: Contabilidade E Génerounclassified

“…Estas condicionantes têm levado a que as mulheres reivindiquem, ao longo dos últimos anos, pelo acesso a profissões e setores reconhecidos e valorizados, por condições de trabalho dignas, por oportunidades de promoção e de progressão na carreira, por horários de trabalho que facilitem a conciliação da vida profissional com a esfera familiar e pessoal (Czarniawska, 2008).…”

Section: Introductionunclassified

A contabilidade, o acesso e o exercício da profissão de contabilista certificado/a na perspetiva das mulheres

2016

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ResumoEste estudo tem como objetivo central a compreensão da problemática do acesso e do exercício na profissão contabilística, na perspetiva das mulheres que desempenham a profissão. Para alcançar este objetivo foram realizadas entrevistas a treze mulheres com inscrição ativa na Ordem dos Contabilistas Certificados.Na opinião das entrevistadas, apesar da maior facilidade no acesso à profissão ainda se verificam desigualdades, discriminações e sexismos que dificultam o exercício e a progressão das mulheres na carreira. Consideram, no entanto, que a profissão de contabilista exige organização, rigor, empenho e responsabilidade, atributos que melhor se adequam às características intrínsecas das mulheres. Palavras-chave:Contabilidade, profissão, contabilistas certificados/as, género, mulheres. Abstract Accounting, access and the practice of the profession of chartered accountant from the point of view of womenThe main objective of this study is to obtain a better understanding of the problems in the access and practice in the accounting profession from the point of view of women who are chartered accountants. To accomplish this objective thirteen interviews were performed to women who are accountants registered in the Portuguese Order of Chartered Accountants. According to the interviewees, despite the easier access to the profession, there are still inequalities, discrimination and sexism that hinder the exercise and progress of women in career. However, interviewees consider that the accounting profession requires organization, rigor, commitment and responsibility, attributes that are best suited to the intrinsic characteristics of women.Keywords: Accounting, profession, chartered accountants, gender, women. ResumenContabilidad, el acceso y el ejercicio de la profesión de contador público desde el punto de vista de las mujeres El objetivo principal de este estudio es obtener una mejor comprensión de los problemas en el acceso y la práctica en la profesión contable desde el punto de vista de las mujeres. Para lograr este objetivo se realizaron trece entrevistas a las mujeres que son contadoras registradas en la Orden de Contadores Públicos portuguesa. De acuerdo con las entrevistadas, a pesar de la facilidad de acceso a la profesión, todavía hay desigualdades, discriminación y sexismo que dificultan el ejercicio y el progreso de las mujeres en la carrera. Sin embargo, las entrevistadas tienen la opinión de que la profesión requiere organización, rigor, compromiso y responsabilidad, atributos que mejor se adapten a las características intrínsecas de las mujeres.

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Accounting and gender across times and places: An excursion into fiction

Cited by 79 publications

References 19 publications

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

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

A contabilidade, o acesso e o exercício da profissão de contabilista certificado/a na perspetiva das mulheres

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