The effect of gender and dependent children on professional accountants’ career progression

Windsor, Carolyn; Auyeung, Pak Kuen

doi:10.1016/j.cpa.2004.11.007

Cited by 70 publications

(92 citation statements)

References 22 publications

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“…Despite entering the sector in close to equal numbers to men for over twenty years, women remain under-represented at senior levels of the accountancy profession in the UK and elsewhere (Duff, 2011;Smithson and Stokoe, 2005;Windsor and Auyeung, 2006). This situation has been attributed to informal and formal processes that maintain the existing gender order (Lupu, 2012), and include gender stereotyping and a tendency towards homo-sociality, both of which favour the white, male norm (Duff, 2011;Simpson and Lewis, 2005).…”

Section: 1: the Business And Moral Cases For Diversity In The Accoumentioning

confidence: 99%

“…This situation has been attributed to informal and formal processes that maintain the existing gender order (Lupu, 2012), and include gender stereotyping and a tendency towards homo-sociality, both of which favour the white, male norm (Duff, 2011;Simpson and Lewis, 2005). In addition, accountancy firms are characterised by an inflexible work and promotion structure which does not acknowledge women's 'dual role' in both the public and the private sphere (Windsor and Auyeung, 2006).…”

Section: 1: the Business And Moral Cases For Diversity In The Accoumentioning

confidence: 99%

“…This focus on the 'business case' for change is an important hallmark of the diversity approach to human resource management (Kandola and Fullerton, 1998;Kirton and Greene, 2007). It suggests that organizations which recognize and reward difference will experience a number of commercial benefits (Windsor and Auyeung, 2006), such as improving organizational creativity and the ability to respond to the demands of a diverse client base (Cox and Blake, 1991;Ely and Thomas, 2001;Kirton and Greene, 2007). Though adopted with enthusiasm by practitioners, the business case has proved controversial within the academic literature (Lorbiecki and Jack, 2003) on the basis that it is economically contingent (Barmes and Ashtiany, 2003) and ideologically problematic (Kersten, 2000).…”

Section: 1: the Business And Moral Cases For Diversity In The Accoumentioning

confidence: 99%

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Convenient fictions and inconvenient truths: Dilemmas of diversity at three leading accountancy firms

Ashley

Empson

2016

Critical Perspectives on Accounting

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This is the accepted version of the paper.This version of the publication may differ from the final published version. Permanent repository link AbstractWe draw on comparative research conducted at three leading UK accountancy firms to ask, is the business case for diversity fatally flawed in relation to gender and flexible work? The business case has proved controversial in the academic literature, where it is said to have displaced the moral case and justified the enactment of ritual around diversity rather than generate substantive change. Studies suggest that within the accountancy sector both cases are subsumed beneath a strong 'client service ethic,' deployed to justify long hours and support the status quo. We show that the business case for diversity has made a limited contribution to transformational change because it is based on the retention of talent, when perceived competitive advantage and career progression rest on temporal commitment to work. For accountancy firms, this finding may represent an inconvenient truth.However, the business case can also encourage engagement with underlying narratives surrounding gender and equality, and thus represent a convenient fiction, contributing towards incremental change.

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Section: 1: the Business And Moral Cases For Diversity In The Accoumentioning

confidence: 99%

Section: 1: the Business And Moral Cases For Diversity In The Accoumentioning

confidence: 99%

Section: 1: the Business And Moral Cases For Diversity In The Accoumentioning

confidence: 99%

See 1 more Smart Citation

Convenient fictions and inconvenient truths: Dilemmas of diversity at three leading accountancy firms

Ashley

Empson

2016

Critical Perspectives on Accounting

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“…No entanto, estudos apontam uma elevada percentagem de mulheres que retornaram ao trabalho depois de terem filhos (Hooks & Cheramy, 1994;Almer & Single, 2007). Há também uma percepção de que as mulheres que têm filhos não estão comprometidas com a organização (Maupin, 1993;Gammie & Gammie, 1995;Windsor & Auyeung, 2006) e que são menos dispostas a fazer as horas extras necessárias para obter uma promoção (Barker, Monks, 1998;Windsor & Auyeung, 2006). Embora essa teoria seja baseada na atitude de outras pessoas para com as mulheres, há uma justaposição considerável entre a teoria centrada na pessoa e a teoria centrada na estrutura (Gammie et al, 2007).…”

Section: Fundamentação Teóricaunclassified

“…Ressalta-se que um dos principais aspectos que contribui para a falta de oportunidades profissionais das contadoras é o estereótipo de que as mulheres que têm filhos não estão comprometidas com a organização (Maupin, 1993;Hooks, Gammie e Gammie, 1995;Windsor & Auyeung, 2006) e são menos propensas de fazer as horas extras necessárias para obter uma promoção (Barker & Monks, 1998;Windsor & Auyeung, 2006). Neste sentido, verificou-se qual a percepção das respondentes a respeito dos requisitos para trabalhar por longas horas, conforme Tabela Nota-se que, a maioria das mulheres "jovens" pesquisadas discordaram com a proposição que para ter sucesso se faz necessário trabalhar por longas horas.…”

Section: Estrutura Socialunclassified

Mulheres No Topo: As Contadoras Paranaenses Estão Rompendo O Glass Ceiling?

Souza¹,

Voese²,

Abbas³

2015

ASAA Journal

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Resumo: Ao longo das últimas décadas um número crescente de mulheres tem se formado em Ciências Contábeis no Brasil. No entanto, a sub-representação das mulheres na Contabilidade simplesmente evoluiu da segregação horizontal, rejeição das mulheres da profissão, para uma segregação vertical, em que as mulheres encontram dificuldades de alcançar altos cargos gerenciais dentro das organizações (DAMBRIN; LAMBERT, 2008). No entanto, Altman e Simpson (2000) sugerem que essas barreiras podem ser perfuradas por mulheres mais jovens. Neste sentido, questiona-se: As mulheres contadoras mais jovens estão rompendo o glass ceiling na busca pela progressão na carreira contábil? A fim de explorar esta proposição, uma análise comparativa entre as mulheres contadoras "jovens" e "maduras" foi realizada. As informações foram coletadas, com auxílio da plataforma Google Docs, a partir de um questionário construído com base nas pesquisas de Gammie et al. (2007). A amostra final resultou em 63 respondentes formadas em duas instituições de ensino superior (IES) do estado do Paraná. Os resultados indicam que a atuação da mulher contabilista está se restringido em níveis hierárquicos mais baixos das organizações. Verificou-se, também, que as mulheres contadoras ainda estão enfrentando o glass ceiling na busca de progressão em seu trabalho. Conclui-se que, apesar do movimento em direção a uma maior igualdade de direitos na sociedade em termos de responsabilidades domésticas e familiares e a maior possibilidade de escolha das mulheres, seu progresso profissional ainda tem sido limitado. Os resultados desta pesquisa podem ser um ponto de partida para o desenvolvimento de novos estudos que tenham como objetivo a análise da desigualdade de gênero na profissão contábil no Brasil, que é ainda escassa, além de incentivar atitudes próativas das empresas na elaboração de práticas de trabalho flexíveis para as mulheres contadoras.

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Gender Roles and Organizational HR Practices: The Case of Women's Careers in Accountancy and Consultancy Firms in China

Cooke

Xiao

2013

Human Resource Management

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The Chinese finance industry has experienced significant expansion both within the state sector and into the private sector. Professional consultancy firms have also emerged as a result of the rising interest in the outsourcing of accounting and management services. However, the study of women's careers in the accountancy profession in contemporary China remains largely an uncharted territory. Drawing on data from 69 interviews with auditors in five firms, this article investigates the nature of work of external auditors in China and how women auditors view their work‐life choices and constraints. We explore the likely differences between male and female auditors in their career aspirations and the extent to which these self‐perceived differences are informed by social conventions of gender role, organizational practices, and personal preferences. The study has strong implications for human resource management in professional service firms in China, with particular reference to job design, work organization, career support, and work‐life balance initiatives. The study contributes to the debate on gender, employment, and career development in the accountancy profession in different parts of the world. © 2013 Wiley Periodicals, Inc.

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The effect of gender and dependent children on professional accountants’ career progression

Cited by 70 publications

References 22 publications

Convenient fictions and inconvenient truths: Dilemmas of diversity at three leading accountancy firms

Convenient fictions and inconvenient truths: Dilemmas of diversity at three leading accountancy firms

Mulheres No Topo: As Contadoras Paranaenses Estão Rompendo O Glass Ceiling?

Gender Roles and Organizational HR Practices: The Case of Women's Careers in Accountancy and Consultancy Firms in China

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