Successful promotion or segregation from partnership? An examination of the “post-senior manager” position in public accounting and the implications for women’s careers

Almer, Elizabeth Dreike; Lightbody, Margaret; Single, Louise E.

doi:10.1016/j.accfor.2011.06.002

Cited by 35 publications

(11 citation statements)

References 22 publications

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“…In addition to providing the audit service to the clients, they offer a range of 'added-value' services such as finance and management consultation, to increase the gross margins to their lucrative businesses. Carter and Spence (2014) argued, from a gender perspective, that commercialization and globalization might offer opportunities for progress given the meritocratic focus on performance, nevertheless, accounting is commonly perceived as a gendered profession (Kornberger et al, 2010), wherein most of the female work force is concentrated at the level of professional assistant, while the proportion of women in the partnership ranks is very low (Almer et al, 2012;Whiting, Gammie, and Herbohn, 2015;Anderson-Gough, Grey and Robson, 2005). As previously stated, underrepresentation of women at the partnership level is typical in the UK.…”

Section: Cpas In Taiwanmentioning

confidence: 99%

“…The under-representation of women in the partnership ranks of CPA firms is a common phenomenon around the world (Almer, Lightbody, and Single, 2012;Kornberger, Carter and Ross-Smith, 2010). Statistics indicate that the average proportion of female partners was only 14% in the Top 70 accounting firms in the U.K. during 2013 and only 16.9% in the Top 100 accounting firms in Australia during 2013 (Accountancy, 2014;BRW, 2013).…”

Section: Introductionmentioning

confidence: 99%

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Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms

Hsu

Kuo

Chang

2016

PAR

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If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose: This study aims to examine how gender diversity within the CPA partnership team impacts the firm's profit performance.Design/Methodology/approach: We employ the 2SLS method in analyzing the gender-diversity-performance relationship using the pooled sample obtained from the National Survey Reports on Taiwan CPA firms between 1992 and 2008. Findings:We observe a non-linear relationship between gender diversity at the partner level and profit performance. The relationship curves vary according to firm size. After identifying the point of inflexion for these curves, our findings indicate that the average gender diversity is below the inflexion point for large CPA firms, but exceeds the inflexion point for medium size firms.Practical implications: According to the critical mass theory, increasing gender diversity within the partnership team can have a positive influence on the value of the firm. Hence, we argue that for large CPA firms in Taiwan, the proportion of female partners leaves room for improvement. If the average number of female partners could be increased by 0.95 persons, the critical mass would be attained. Originality/Values:The study provides the empirical evidence that increasing a CPA firm's proportion of female partners positively impacts the firm's profit performance. Our findings serve a practical value as reference source for any further studies.

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Section: Cpas In Taiwanmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms

Hsu

Kuo

Chang

2016

PAR

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“…In the accounting profession, similar trends are evident. Almer, et al (2012) identify the emergence of alternative career structures, observing such roles are typically undertaken by women and expressing concern they may lead to 'pink ghettos' and a new form of vertical segregation. Similarly, Khalifa (2013) finds that gender is an encompassing conceptual frame for ordering discursive attributes of the different specialisms within accounting and Lupu (2012) suggests the construction of alternative, feminized routes rather than 'approved' traditional routes, in the French 'Big 4' accounting firms, derails women's careers from a very early stage.…”

Section: Feminisation and Segmentationmentioning

confidence: 99%

Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender

Haynes

2017

Critical Perspectives on Accounting

184

152

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This paper gives a critical review of 25 years of critical accounting research on gender, addressing what we have learned to date and what are the most challenging areas to be investigated in the future. It considers accounting as a political construct implicated in perpetuating inequality, with reference to global gender challenges. Gendered histories of accounting and stories of individual struggles show barriers to entry being overcome; but challenges remain. Accounting acts as both a gendered and gendering institution in relation to career hierarchies, motherhood, work-life debates, and feminisation and segmentation, and interacts with gendered identity, embodiment and sexuality. The paper outlines the contribution of feminist theory to accounting research on gender and calls for further research on the interaction of gender relations with global capitalism.

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“…A second body of scholarship regards the vertical segregation experienced by women once within the sector (Boyer and England, 2008; Ciancanelli et al, 1990; Cooper, 2008; Jeacle, 2011; Kirkham, 1992; Lehman, 1992; Walby, 1988; Walker, 2011; Wescott and Seiler, 1986). This body of research focuses on the way in which masculine norms permeate the structure and culture of organizations in the sector (Broadbent, 1998; Hull and Umansky, 1997; Jeacle, 2008), and the adverse implications of this on the experiences and progression of women (Adapa et al, 2016; Almer et al, 2012; Dambrin and Lambert, 2008; Grey, 1998; Hull and Umansky, 1997; Joyce and Walker, 2015; Kumra and Vinnicombe, 2010; Lupu, 2012; Maupin and Lehman, 1994; Mueller et al, 2011; Quental and Kelan, 2015). A third body of work explores gendered embodiment in the profession, for instance, the transformation of masculinity in the sector in parallel with broader economic shifts (Kerfoot and Knights, 1993; McDowell, 1997) and how women attempt to hide perceived negative aspects of femininity while displaying masculine behaviours (Haynes, 2012).…”

Section: The Psychic Life Of Women: Repudiating and Individualizingmentioning

confidence: 99%

Splitting and blaming: The psychic life of neoliberal executive women

Baker

Kelan

2018

Human Relations

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The aim of the article is to explore the psychic life of executive women under neoliberalism using psychosocial approaches. The article shows how, despite enduring unfair treatment and access to opportunities, many executive women remain emotionally invested in upholding the neoliberal ideal that if one perseveres, one shall be successful, regardless of gender. Drawing on psychosocial approaches, we explore how the accounts given by some executive women of repudiation, as denying gender inequality, and individualisation, as subjects completely agentic, are underpinned by the unconscious, intertwined processes of splitting and blaming. Women sometimes split off undesirable aspects of the workplace, which repudiates gender inequality, or blame other women, which individualises failure and responsibility for change. We explain that splitting and blaming enable some executive women to manage the anxiety evoked from threats to the neoliberal ideal of the workplace. This article thereby makes a contribution to existing postfeminist scholarship by integrating psychosocial approaches to the study of the psychic life of neoliberal executive women, by exploring why they appear unable to engage directly with and redress instances of gender discrimination in the workplace.

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Successful promotion or segregation from partnership? An examination of the “post-senior manager” position in public accounting and the implications for women’s careers

Cited by 35 publications

References 22 publications

Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms

Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms

Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender

Splitting and blaming: The psychic life of neoliberal executive women

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