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Gender, the state and the audit profession: evidence from Spain (1942–88)

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Author Info
Nieves Carrera, Isabel Gutiérrez, Salvador Carmona

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Abstract

Extant knowledge on gender and auditing overwhelmingly relies on evidence gathered from a limited group of Anglo-Saxon countries. It is widely admitted, however, that gender issues are affected by the institutional contexts of the investigation. The Anglo-Saxon settings, we contend, embrace a number of idiosyncratic, institutional characteristics that advise caution in the generalizability of results. Our study addresses the role of gender in Spanish audit practice during the period 1942 to 1988. The environment of the Spanish audit profession witnessed the peaceful transition from a dictatorship to a full-fledged democracy as well as the emergence of a free market economy from a system characterized by stiff economic autarchy and an overriding intervention of the state in the economy. We found that the dominant role of the state in Spanish society affected the structure of the audit profession and made impossible the emergence of an autonomous project. In particular, our findings reveal that the audit profession did not have an independent strategy about the role of women at work, but mimicked the attitudes deployed by the state during our observation period.

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Publisher Info
Article provided by Taylor and Francis Journals in its journal European Accounting Review.

Volume (Year): 10 (2001)
Issue (Month): 4 (December)
Pages: 803-815
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Handle: RePEc:taf:euract:v:10:y:2001:i:4:p:803-815

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  1. Cooper, Christine & Taylor, Phil, 2000. "From Taylorism to Ms Taylor: the transformation of the accounting craft," Accounting, Organizations and Society, Elsevier, vol. 25(6), pages 555-578, August. [Downloadable!] (restricted)
  2. Hopwood, Anthony G., 1987. "Accounting and gender: An introduction," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 65-69, January. [Downloadable!] (restricted)
  3. Roberts, Jennifer & Coutts, J. Andrew, 1992. "Feminization and professionalization: A review of an emerging literature on the development of accounting in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 379-395. [Downloadable!] (restricted)
  4. Apostolos A. Ballas, 1999. "Privatizing the statutory auditing services in Greece," Accounting, Business and Financial History, Taylor and Francis Journals, vol. 9(3), pages 349-373, November. [Downloadable!] (restricted)
  5. Kirkham, Linda M. & Loft, Anne, 1993. "Gender and the construction of the professional accountant," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 507-558, August. [Downloadable!] (restricted)
  6. Kirkham, Linda M., 1992. "Integrating herstory and history in accountancy," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 287-297. [Downloadable!] (restricted)
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