Gender and accountancy: Some evidence from the UK

Ciancanelli, Penny; Gallhofer, Sonja; Humphrey, Christopher; Kirkham, Linda

doi:10.1016/1045-2354(90)02011-7

Cited by 117 publications

(100 citation statements)

References 16 publications

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“…Empirical findings seem to suggest that high-level male service professionals have 'better' informal networks at their disposal -comprising of stronger, and higher level peers and (potential) clients -and invest more time in client relationship development compared to their female counterparts, who often spend more time on developing the quality of their content (Anderson-Gough et al, 2005). In this way, a strong network of male professionals sometimes trumps higher quality service delivery provided by their female counterparts (Ciancanelli, Gallhofer, Humphrey, & Kirkham, 1990;Dambrin & Lambert, 2012).…”

Section: Gender Considerations In Informal Client Relationship Develomentioning

confidence: 99%

Instrumental client relationship development among top-ranking service professionals

Taminiau

Ferguson

Moser

2016

The Service Industries Journal

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Informal client contact forms a crucial part of the daily routine of service professionals, in particular among top-ranking professionals working for consultancy and accountancy firms. In this paper, we investigate how 34 service professionals develop informal client contact, by studying their networking styles. Our study shows many similarities in informal client contact between two groups of service professionals grouped by gender, but we also found subtle differences in what we coin instrumental and expressive relations. Contrary to gender stereotypes, we found that female service professionals tended toward instrumental networking styles, using professionalism and distance and allowing the high quality of their work compensate for network deficits, contingent upon their clients' gender. Male service professionals drew on expressive relations to develop emotional bonding with their male clients in particular, but nonetheless toward instrumental purposes. Our study contributes to service industries literature by theoretically and empirically establishing the different informal networking styles between top-ranking service professionals, and the role of emotional bonding in particular. In doing so, the paper helps to better understand the intricacies of informal client contact as a critical dimension of the professional services industry. ARTICLE HISTORY

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Section: Gender Considerations In Informal Client Relationship Develomentioning

confidence: 99%

Instrumental client relationship development among top-ranking service professionals

Taminiau

Ferguson

Moser

2016

The Service Industries Journal

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“…Studies in accounting focus on either male dominance in accounting (e.g., Ciancanelli et al, 1990;Fogarty, 1997;Spruill and Wootton, 1995), color of accountancy (Annisette, 2003) factors that influence the ethical decision-making of accountants (Keller et al, 2007) or social class and accounting (Jacobs, 2003;Holvino, 2010). The learning experience of disabled accounting professionals is often overlooked in the related literature, even though disability rights legislation has been in place in the UK since 1944.…”

Section: Non-inclusion Of the Disabled In Higher Education Of Accountingmentioning

confidence: 99%

“…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%

“…The changes in economy and social norms adversely affect the number of students participating in higher education (Crossick, 2010). Although the number of female accounting professionals has increased over the years (Ciancanelli et al, 1990), female students have developed a lack of interest in accounting higher education because of the above-mentioned wage gap.…”

Section: Inequality In Higher Education Of Accountingmentioning

confidence: 99%

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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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“…Studies with a more or less explicit feminist framing have examined, for instance, the difficulties encountered by women in the accounting profession (Ciancanelli et al, 1990;Haynes, 2008;Jeacle, 2011;Walker, 2011) or the representation of women and other minority representatives on corporate boards of directors (Bernardi, Bean & Weippert, 2005). Those studied concerned with indigenous peoples and ethnic minorities have for instance provided historical analyses of the role of accounting in unethical practices such as slavery (Oldroyd, Fleischman & Tyson, 2008) and land grabs (Hooper & Kearins, 2008) or examined the present day conditions of minorities in business education (McNicholas & Barrett, 2005;de la Rosa, 2008).…”

Section: Underrepresented Disadvantaged Groupsmentioning

confidence: 99%

A case study of critique: Critical perspectives on critical accounting

Dillard

Vinnari

2017

Critical Perspectives on Accounting

116

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As accounting academics, we have a responsibility to act in the public interest as conscience, critic and counselor of society regarding economic, social and environmental justice. In fulfilling this responsibility, we are concerned with how accounting, accountants, and accountability regimes can facilitate democracy by serving the needs of pluralistic communities, giving particular attention to the various underserved constituencies. Informed by Flyvbjerg's (2001) notion of phronetic social science research that matters, we reviewed 353 articles published in Critical Perspectives on Accounting from 1990 to 2014 identifying the focal constituency(s), the injustice(s) addressed, the groups or institutions responsible for the injustice as well as the proposals for social and political praxis outlined in the studies. Our review indicates that generally the studies identify a somewhat focused, though salient and appropriate, set of economic, social and/or environmental injustices experienced by various constituencies, and to some extent, the studies consider the context and conditions that perpetuate the inequality and injustices. However, as the field matures, there is a need for more robust development of the social and political implications of critical accounting research and for articulating the ideas and implications as action programs. Further, our review suggests that several relevant constituencies such as non-human animals, children, future generations, developing nations, and gender and sex/uality minorities have received little or no attention in the current literature.

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Gender and accountancy: Some evidence from the UK

Cited by 117 publications

References 16 publications

Instrumental client relationship development among top-ranking service professionals

Instrumental client relationship development among top-ranking service professionals

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

A case study of critique: Critical perspectives on critical accounting

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