An Examination of Potential Public Accounting Recruits’ Attitudes Toward Women

Racialized gendering of the accountancy profession: toward an understanding of Chinese women’s experiences in accountancy in New Zealand

“…Compared to the well-articulated effects of biased images of gender role in previous accounting literature (Bamber et al, 1982;Cushing and Loebbecke, 1986;Tomkins, 1986;AICPA, 1988;Madek et aI, 1988;Pillsbury et al, 1989;Weisel, 1989;Ciancanelli et al, 1990;Fierman, 1990;Lehman, 1990;Anderson et al, 1994;Hooks et al, 1994;McKeen et al, 1994;Gammie and Gammie, 1995;Stivers et al, 1995;Flynn et al, 1996;Richardson, 1996;Larkin, 1997;Schloemer and Schloemer, 1997;Chung, 2000), however, the I interactive effects of gender, race/ethnicity and class are yet to be articulated. The critical perspective that sees current accounting practice as culture-specific requires future studies to critically examine the perpetuation of western andlor masculine role or behavioral patterns in current accounting practice.…”

“…My study shows that the internal politics -the so-called old-boy network -might have been an effective means to exclude those who do not fit into the quintessential image of the group from the center of power structure within the organization (Chung, 2000).…”

“…Women have been entering the accountancy profession in increasing numbers since the early 1980 'so Currently there are increasing numbers of female accounting students and new entrants. Despite these accomplishments in gaining entry to the profession, however, women have been less successful in gaining advancement, especially in attaining partnership status (Wescott and Seiler, 1986;Hopwood, 1987;Hooks and Cheramy, 1989;Pillsbury et al, 1989;Trapp et al, 1989;Ciancanelli et al, 1990;Lehman, 1990Lehman, , 1992Collins, 1991Collins, , 1993Maupin, 1991;Knapp et al, 1991;Owen, 1991;Loft, 1992;Kirkham and Loft, 1993;Anderson et al, 1994;McKeen and Bujaki, 1994;Schaefer and Peluchette, 1994;Burke and McKeen, 1995;Gammie and Gammie, 1995;Neale, 1995Neale, , 1996Stivers et al, 1995;Richardson, 1996;Dalton et al, 1997;Larkin, 1997;Schloemer and Schloemer, 1997;Chung, 2000;McNicholars et al, 2000). The recent change in attitudes of accounting firms towards the recruitment of previously excluded minority groups -i.e., women and ethnic minorities -was motivated by a desire for profit, which reflects the capitalistic nature of the profession rather than the profession's genuine care for the cultural bias in accounting.…”

“…When the Chinese women were questioned on their long-term prospects and whether they perceived that there were promotional or partnership opportunities for them in their current firm, most of them were sceptical. Previous studies demonstrated that the perception of glass-ceilings by women has discouraged them from seeking partnership status and has thereby contributed to the high turnover rate of women in the accountancy profession (Hooks and Cheramy, 1989;Pillsbury et ai., 1989;Lehman, 1990Lehman, , 1992Collins, 1993;Anderson et ai., 1994;McKeen and Bujaki, 1994;Schaefer and Peluchette, 1994;Garnrnie and Gammie, 1995;Flynn et ai., 1996;Hunton et ai., 1996;Dalton et ai., 1997;Larkin, 1997;Schloemer and Schloemer, 1997;Chung, 2000). I would argue that the scarcity of women partners in major accounting firms itself is a silent acknowledgement of the very existence of a glass-ceiling against women in accountancy.…”

“…However, these research efforts have largely been focused on the experiences of white middle-class women, addressing mainly the issues of recruitment, retention and advancement of women within the profession (for example, see Pillsbury et at., 1989;Trapp et at., 1989;Ciancanelli et at., 1990;Lehman, 1990;Maupin, 1990;Reed et at., 1990;Thomas, 1991;Loft, 1992;Roberts and Coutts, 1992;Collins, 1993;Kirkham and Loft, 1993;Anderson et at., 1994;French et at., 1994;Hooks et at., 1994;McKeen et at., 1994;Reed et at., 1994;Schaefer et at., 1994;Barker et at., 1995; Burke et at., Coutts and Roberts, 1995;Gammie and Gammie, 1995;Neale, 1995, 3/3112003 10:4: tactalized G<;~dering of the Accountancy Profession file:IIIGllhtmI2/S007kiIll.html 1996; Flynn et ai., 1996;Gallhofer, 1996Gallhofer, , 1998Hunton et ai., 1996;Richardson, 1996;Khan et ai., 199617;Dalton et al, 1997;Larkin, 1997;Chung, 2000;McNicholars et al, 2000). Despite the considerable amount of research efforts made by ethnic minority (especially black) feminist researchers who have argued that the labour market experiences of white middle-class women cannot explain that of non-white women, this interaction of gender, race/ethnicity and class has hardly been reflected in the contemporary feminist accounting literature (Gallhofer, 1998).…”