Characterizing accounting consultants: gender does make a difference

Abstract

Examines the perceived characteristics of accounting consultants. The sample for the study consists of 156 members of the Georgia Society of Certified Public Accountants. Indicates that there are significant differences in the perceived characteristics of male consultants, female consultants and “successful” consultants. Identifies 16 characteristics for success in consulting.

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.…”

“…Within the firm they are allocated to less critical or public or more office-based tasks, such as auditing and taxation, when white men are in management consulting, especially at the higher level (Dennis et Beaulieu, 1992;Roberts and Coutts, 1992;Hooks et at., 1994;McKeen and Bujaki, 1994;Scott, 1994;Scott et at., 1994;Gaffney et al, 1995;Gammie and Gammie, 1995, p. 9;Stivers and Campbell, 1995;Flynn et al, 1996;Edmond, 1997;Schloemer and Schloemer, 1997). The implication ofthis gendering and/or racialisation of accounting tasks is that while specializing in some specific areas such as taxation or ethnic division can provide them with more opportunities to become a sole practitioner, the limited use of (ethnic minority) female staff by accounting firms actually hinders these women from extending their knowledge and skills and thereby disadvantages them when they seek for advancement.…”

“…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.…”

“…Contemporary feminist researchers have argued that concepts of masculinity and femininity and racial superiority and inferiority are ideological in that they have been used to exclude and obstruct women and ethnic minorities from some occupations and to justify their disproportionate participation in others. Those discriminatory practices employed to exclude women and ethnic minorities from particular tasks such as management consulting or audit supervisory roles, because they are "inappropriate" areas or industries for them, are commonly found in western male dominated corporate culture (Lehman, 1990;Stivers and Campbell, 1995). These ideological practices, rooted in the beliefs and impressions of accounting as a techno-rational discipline, have been employed to exclude and obstruct women and ethnic minorities already socialized into accepting the suitability of employment (Lehman, 1990, 149 This social stereotyping of these minority groups has also contributed to the feminization and/or racialization of accounting tasks reflecting the subordinated position of these groups within the society (Bamber and Bylinksi, 1982;Benke and Rhode, 1984;Cushing and Loebbecke, 1986;Tomkins, 1986;Lehman, 1990;Loft, 1992;Pratt and Beaulieu, 1992;Roberts and Coutts, 1992;Kirkham and Loft, 1993;McKeen and Bujaki, 1994;Gammie and Gammie, 1995;Stivers et ai., 1995;Khan et ai., 199617;Larkin, 1997;Flynn et ai., 1996;Kim, 2001; also see, Hill et ai., 1984, Brah, 1994, Phizacklea, 1994 for the racialization of labour market in general).…”

Corporate Creep: An Institutional View Of Consultancies in a Non-Profit Organisation

“…Attention to consulting in academic and professional journals focuses mostly on practical issues, including the desirability of gaining consulting work and how to market to that "niche" (Stivers andCampbell 1995, Burdett 1994), consultants as facilitators of "organizational learning" (Massey and Walker 1999), and the benefits of "systemic" consulting (Baitsch and Heideloff 1997). Other research has focused on reasons why organisations employ consultants (Sturdy 1997a), the nature of the consultant-client relationship (Fincham 1999), the "dispassionate" advice offered by consultants (Berry and Oatley 1994), and the benefits of board-level consultancies (Werther and Kerr 1995).…”