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Women and the prospects for partnership in professional accountancy firms

Author

Listed:
  • Rosalind H. Whiting
  • Elizabeth Gammie
  • Kathleen Herbohn
  • Steven Cahan

Abstract

type="main" xml:id="acfi12066-abs-0001"> 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.

Suggested Citation

  • Rosalind H. Whiting & Elizabeth Gammie & Kathleen Herbohn & Steven Cahan, 2015. "Women and the prospects for partnership in professional accountancy firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 55(2), pages 575-605, June.
    • Handle: RePEc:bla:acctfi:v:55:y:2015:i:2:p:575-605
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    File URL: http://hdl.handle.net/10.1111/acfi.2015.55.issue-2
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    Citations

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    Cited by:

    1. Kokot-Blamey, Patrizia, 2021. "Mothering in accounting: Feminism, motherhood, and making partnership in accountancy in Germany and the UK," Accounting, Organizations and Society, Elsevier, vol. 93(C).
    2. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
    3. Widad Atena Faragalla & Adriana Tiron-Tudor & Liana Stanca & Delia Deliu, 2023. "Gender Discrimination Insights in Romanian Accounting Organisations," IJERPH, MDPI, vol. 20(1), pages 1-25, January.
    4. Mara Del Baldo & Adriana Tiron-Tudor & Widad Atena Faragalla, 2018. "Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania," Administrative Sciences, MDPI, vol. 9(1), pages 1-23, December.
    5. Daniel W Richards & Helen Roberts & Rosalind H Whiting, 2020. "Female financial advisers: Where art thou?," Australian Journal of Management, Australian School of Business, vol. 45(4), pages 624-644, November.
    6. Durocher, Sylvain & Bujaki, Merridee & Brouard, François, 2016. "Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 1-24.
    7. Linnenluecke, Martina K. & Chen, Xiaoyan & Ling, Xin & Smith, Tom & Zhu, Yushu, 2016. "Emerging trends in Asia-Pacific finance research: A review of recent influential publications and a research agenda," Pacific-Basin Finance Journal, Elsevier, vol. 36(C), pages 66-76.
    8. Abosede Solanke, Abiola & Isa Dandago, Kabiru, 2018. "Accounting For Gender Issues: A Study Of Variations And Factors Influencing Women'S Participation In Household Financial Decisions Among Major Ethnic Groups In Nigeria," International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 7(2), pages 148-159, December.
    9. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.
    10. Stewart Jones & Nurul Alam, 2019. "A machine learning analysis of citation impact among selected Pacific Basin journals," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(4), pages 2509-2552, December.

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