The Accounting Profession and the Female Gender in Ghana

Abstract

The paper seeks to find out whether female chartered accountants in Ghana have encountered the "glass ceiling". The research further explores the ability of the female accountant to balance her work and home lives. The paper also examines the role of the individual chartered accountant in the choices she makes. Finally, the paper seeks to find out the trend of female chartered accountants admitted into membership of the Institute of Chartered Accountants Ghana, from the commencement of Chartered Accountancy examination in Ghana.In order to achieve the above objectives, the researcher collected data through the use of questionnaires and personal interviews. All the respondents and interviewees were members in good standing with the Institute of Chartered Accountants Ghana as at June 2012. A sample of 70 women and 3 men were used for the study.The researcher found that, there is a steadily increments in the number of females admitted into membership of the Institute of Chartered Accountants Ghana every five years. However, none of the sample selected was in the top hierarchy of their respective jobs. It was also noted that the positions of those in industry was higher than their colleagues in practice. Various reasons have been assigned by individuals as accounting for factors why they are not at the top positions in their organizations.

Glass ceiling in the accounting profession: Evidence in Brazilian companies

“…Therefore, it is noted that the survey results show that the accounting profession is also the influence for the glass ceiling corroborating studies of Richardson (1996), Barker and Monks (1998), Twomey et al (2002), Haynes (2008), Abidin et al (2009) and Bruce-Twum (2013), which were carried out at the international level. The results show that the highest activities in the accounting profession, such as those of the Accounting Auditor, and those of the professional hierarchy command, as those of the Accountant, are in most cases performed by male accounting professionals.…”

“…The study by Bruce-Twum (2013) sought to discover whether female accountants in Ghana were affected by the glass ceiling effect. The findings suggest that there was an increase in the number of women admitted as part of the Institute of Chartered Accountants of Ghana; however, no woman has been selected to perform in high hierarchical level functions.…”

“…For the importance of studies that deal with the accounting profession and critical reviews, provided proper attention to gender issues. Furthermore, particularly regarding glass ceiling in the accounting profession-although being the object of study in international research, as indicated by Richardson (1996), Barker and Monks (1998), Twomey, Linehan and Walsh (2002), Haynes (2008), Abidin, Rashid and Jusoff (2009) and Bruce-Twum (2013), in the context under study, the effect in question and at this point in time-, such discussion is necessary and indicates relevant research.…”

Investigação Empírica Acerca Da Relação Entre Sexo E Desempenho Acadêmico Na Educação Contábil

“…A representatividade feminina na área contábil vem crescendo nos contextos nacional e internacional, embora o campo ainda possa ser visto como dominado pelo sexo masculino (Bruce-Twum, 2013).…”

“…Em Ghana, por exemplo, há constante admissão das mulheres pelo Institute of Chartered Accountants ganense, com ingresso de 91 mulheres de 2008 a 2011 contra somente uma no período de 1973a 1977(Bruce-Twum, 2013…”