Women accountants: Is the grass greener outside the profession?

Gammie, Elizabeth; Whiting, Rosalind H.

doi:10.1016/j.bar.2013.03.005

Cited by 28 publications

(44 citation statements)

References 42 publications

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“…This reflects the capacity of women to progress and since accounting profession becomes increasingly feminized (Ciancanelli, et al, 1990;Adapa et al, 2016), it is imperative for various financial departments of firms to employ females and allow them retain and sufficiently develop their talents to progress and contributes positively to the organizational success. However, the studies report women express their dissatisfaction and hence changing their post or leaving professional practice (Gammie and Whiting, 2013), it is likely that firms may experience a serious deficiency of practicing accountants with enough knowledge requested by clients (Whiting, 2008). Much of the extant literature has focused on the inability of firms to promote women to higher levels of their organizational structures (e.g.…”

Section: Introductionmentioning

confidence: 99%

The perceived impact of working agreements toward employed female in the accounting profession: evidence from Iran

Zarei

Yazdifar

Soofi

2021

JAAR

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PurposeAfter graduation, many female accountants tend to ordinarily have professional work experience to obtain an ideal position in the career; but under the influence of both internal (in the profession) and external (in life) adverse conditions, the application of their potential talent would be failed and they cannot utilize their abilities to progress in the career. Relevant studies in this field are in developed countries with minimal attention to females in other countries. This study contributes to the literature by examining the case in a developing country–Iran.Design/methodology/approachA mixed-method study was undertaken to gather data by a postal questionnaire distributed in 2016–2017 and structured interviews with females who assuredly have working experience in the corporate finance department of firms listed in the Tehran Stock Exchange.FindingsIt is concluded that the primary issue affecting the career vision of women is to achieve a better working environment. This issue admittedly can be considered as a reason for women to change their employer. The salaries and benefits are also the least important to them. Most women prefer to work in the educational part because of flexible working hours, and they broadly obtain almost no desire to work in the field of tax and cost accounting.Research limitations/implicationsWhen answering the questionnaire or during the interviews, women are supposed to think about events that happened in the past, so it is recognized that they may selectively remember such events and interpret them with reference to the intervening events and the values that they hold at the time of the data collection. Moreover, all selected respondents may be naturally influenced by a desire to provide socially acceptable answers. Accordingly, the inherent limitations of the results are acknowledged. However, the prime focus of this paper is to consider and give voice to the female experience, which may or may not replicate the experience of their male counterparts.Practical implicationsThis paper contributes meaningfully to the debate on the issues affecting the career vision of women and may result in their departure.Originality/valueThe impact of the dual work–life burden of women on career progression is assessed which contributes to the extant literature on the career progression of women in the context of developing countries such as Iran.

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Section: Introductionmentioning

confidence: 99%

The perceived impact of working agreements toward employed female in the accounting profession: evidence from Iran

Zarei

Yazdifar

Soofi

2021

JAAR

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“…First, women constitute a significant proportion of the professional accountancy workforce. Their development and progression should be high on the agenda of PAFs in order to avoid a deficiency of practising accountants if dissatisfied women depart professional practice (Gammie and Whiting, ). Second, the study uses a novel mixed method approach, utilising an experiment followed by interviews.…”

Section: Introductionmentioning

confidence: 99%

Women and the prospects for partnership in professional accountancy firms

Whiting

Gammie

Herbohn

2014

Accounting & Finance

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This paper examines three possible reasons (stereotypical discrimination, structural obstacles and employee's preferences) for the lack of women partners in professional accountancy firms in Australia, UK and New Zealand. Data are collected from an experimental survey and interviews of current partners. Whilst women's perceived preferences and organisational structural barriers contributed strongly to the lack of women partners in all sizes of firms, traditional stereotypical discrimination against women at the partnership decision point was only displayed in metropolitan large non‐Big 4 firms, and it is suggested that this is related to intense competitive pressure and a constrained partnership resource.

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“…study of career progression in Australia and Singapore finds that dependent children significantly affects the management advancement of mothers, whereas the careers of fathers advance more quickly than their female counterparts, causing the authors to conclude that international accounting firms should have formal policies such as flexible working arrangements and appropriate job designs to encourage more mothers into senior management.However, the consequences of flexible or part-time working are contested Gammie and Whiting (2013). suggest that the primary reason women leave professional accountancy firms is to seek more interesting work as opposed to obtaining more flexibility in their working lives,…”

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confidence: 99%

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

Haynes

2017

Critical Perspectives on Accounting

183

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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Women accountants: Is the grass greener outside the profession?

Cited by 28 publications

References 42 publications

The perceived impact of working agreements toward employed female in the accounting profession: evidence from Iran

The perceived impact of working agreements toward employed female in the accounting profession: evidence from Iran

Women and the prospects for partnership in professional accountancy firms

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

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