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Motherhood: The key to the glass ceiling ? the case of the big four in France

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  • Dambrin, Claire

    ()

  • Lambert, Caroline

    ()

Abstract

Women in public accounting firms are still proportionally much fewer in the highest levels of the hierarchy than men, whereas the recruitement at a junior level tends to be more and more gender balanced. The aim of this paper is to propose ana analysis of the mechanisms that explain the barriers encountered by auditor mothers in their hierarchical progression within the Big Four in France.

Suggested Citation

  • Dambrin, Claire & Lambert, Caroline, 2007. "Motherhood: The key to the glass ceiling ? the case of the big four in France," Les Cahiers de Recherche 862, HEC Paris.
  • Handle: RePEc:ebg:heccah:0862
    as

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    File URL: http://www.hec.fr/var/fre/storage/original/application/68bceda275363ad7cf858f7aaea1639a.pdf
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    References listed on IDEAS

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    1. Hooks, Karen L., 1992. "Gender effects and labor supply in public accounting: An agenda of research issues," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 343-366.
    2. Anderson, John C. & Johnson, Eric N. & Reckers, Philip M. J., 1994. "Perceived effects of gender, family structure, and physical appearance on career progression in public accounting: A research note," Accounting, Organizations and Society, Elsevier, vol. 19(6), pages 483-491, August.
    3. Loft, Anne, 1992. "Accountancy and the gendered division of labour: A review essay," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 367-378.
    4. Mincer, Jacob & Polachek, Solomon, 1974. "Family Investment in Human Capital: Earnings of Women," Journal of Political Economy, University of Chicago Press, vol. 82(2), pages 76-108, Part II, .
    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.
    6. Walker, Stephen P., 2003. "Professionalisation or incarceration? Household engineering, accounting and the domestic ideal," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 743-772.
    7. Barker, Patricia C. & Monks, Kathy, 1998. "Irish women accountants and career progression: a research note," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 813-823, November.
    8. 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.
    9. Hull, Rita P. & Umansky, Philip H., 1997. "An examination of gender stereotyping as an explanation for vertical job segregation in public accounting," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 507-528, August.
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    11. Kirkham, Linda M., 1992. "Integrating herstory and history in accountancy," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 287-297.
    12. Maupin, Rebekah J. & Lehman, Cheryl R., 1994. "Talking heads: Stereotypes, status, sex-roles and satisfaction of female and male auditors," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 427-437.
    13. Grey, C., 1998. "On being a professional in a "Big Six" firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 569-587.
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    More about this item

    Keywords

    case study; glass ceiling; gender; public accounting firms; motherhood.;

    JEL classification:

    • J16 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Gender; Non-labor Discrimination
    • O15 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Economic Development: Human Resources; Human Development; Income Distribution; Migration

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