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Les Femmes Dans La Profession Comptable Roumaine Actuelle

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  • Costel Istrate

    (UAIC - Alexandru Ioan Cuza University of Iași = Universitatea Alexandru Ioan Cuza din Iași)

Abstract

Women are very numerous in the Romanian accounting profession: 70% of chartered accountants and 65% of auditors. At the universities level, the girls outnumber boys (80% vs 20%). The theory of glass ceiling is confirmed in the case of accounting bodies, but for the listed companies at Bucarest Stock Exchange, the CFO is a woman in more than 50% of cases. How can we explain this majority of women in the accounting profession? Responses to a questionnaire addressed to about 250 accountants leads us to the identification of certain stereotype on accountants and on accounting: patience, meticulousness, static nature of the activity.

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  • Costel Istrate, 2012. "Les Femmes Dans La Profession Comptable Roumaine Actuelle," Post-Print hal-00690974, HAL.
    • Handle: RePEc:hal:journl:hal-00690974
    Note: View the original document on HAL open archive server: https://hal.science/hal-00690974
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    References listed on IDEAS

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    1. Anderson-Gough, Fiona & Grey, Christopher & Robson, Keith, 2005. ""Helping them to forget..": the organizational embedding of gender relations in public audit firms," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 469-490, July.
    2. Cătălin Albu & Nadia Albu & Robert Faff & Allan Hodgson, 2011. "Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania," Accounting in Europe, Taylor & Francis Journals, vol. 8(2), pages 155-184.
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