Moving the gender agenda or stirring chicken's entrails?

Haynes, Kathryn

doi:10.1108/09513570810872914

Cited by 92 publications

(44 citation statements)

References 65 publications

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“…As emphasized by Haynes (2008a), the fact that gender is addressed prominently in special editions and in journals that are critical in nature indicates that gender issues have not yet entered the mainstream accountancy research. Moreover, the topic of gender relations in accountancy firms remains under-researched (Anderson-Gough et al, 2005;Czarniawska, 2008).…”

Section: Literature Reviewmentioning

confidence: 99%

“…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. Hammond and Oakes (1992) outlined three major streams of feminist theory and their applications to accountancy.…”

Section: Literature Reviewmentioning

confidence: 99%

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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%

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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“…A prática de contabilidade tem vindo a ser percecionada sob vários pontos de vista diferentes, nomeadamente através de estudos de género (Hopwood, 1987;Haynes, 2008a). 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).…”

Section: Contabilidade E Génerounclassified

“…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

“…Neste contexto, os estudos têm sugerido que as mulheres continuam a enfrentar discriminação em função do género (Haynes, 2008a(Haynes, , 2008bLyonette e Crompton, 2008), ou raça (McNicholas, Humphries e Gallhofer, 2004;Kamla, 2012), e que a opção pela maternidade e por dedicar mais tempo à família pode influenciar negativamente a sua progressão na carreira (Gallhofer et al, 2011;Dambrin e Lambert, 2012). Os estudos sugerem ainda que as práticas nas maiores empresas de auditoria reproduzem a dominação masculina (Kornberger, Carter e Ross-Smith, 2010), ou que o género é uma variável importante na explicação das diferenças salariais existentes na profissão de contabilista (Lyonette e Crompton, 2008).…”

Section: Contabilidade E Génerounclassified

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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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Toward the Theory of Enterprise: Dialogue Between Business and Economics Women Scholars

Baldarelli

Cosentino

Baldo

et al. 2018

Advances in Gender and Cultural Research in Business and Economics

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Moving the gender agenda or stirring chicken's entrails?

Cited by 92 publications

References 65 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

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

Toward the Theory of Enterprise: Dialogue Between Business and Economics Women Scholars

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