ll, but as with many other male orientated professions, the 1970’s saw
unprecedented growth in the number of females entering the profession and was seen as
the gender revolution in accounting. Gammie & Gammie (1997) argue that this dramatic
rise in numbers was due to “greater academic opportunity, previously denied through
social stereotyping”. The unprecedented growth in numbers of female accountantsreflected changes in many other traditionally patriarchal professions and signified adramatic cultural shift. The major growth in female accountants appears to have subsided,
Introduction
Preface
Rachael Halstead
DB361 - Dissertation
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however, (as with many other male-orientated professions) with the ratio of men andwomen “looking set to remain around the 40:60 ratio for entrants” (Pierce-Brown &Richardson, 1995).A recent survey conducted by Accountancy Age found a “gaping chasm between theprospects of men and women in accountancy” (Hester, 2003). Interestingly, the survey
found that from the women who felt a culture existed that hindered promotionopportunities, 47 % perceived a glass ceiling to exist from thefinancial controller levelupwards. The survey also found that a majority of the women interviewed felt the reasonwhy women fail to achieve senior or partnership level was the hierarchical structure and
the set periods of service required before promotion could be sought. Thus women taking
career breaks to have a family were disenfranchised from promotion. The survey also
found a lack of recognition by top management of a problem in giving women
opportunities for promotion, with 89% of partners and 82% of Financial Directors
responding that “they did not feel there was a culture hindering promotion opportunities
for women” (Hester, 2003). Interestingly a majority of those surveyed were male.
Under-representation of women is particularly poignant at the very top of the profession.
Research conducted for Accountancy Age Journal found that just 1 in 10 partners at thetop 50 accountancy firms in the United Kingdom were female (Hester, 2003).Furthermore, of the top 10 firms the highest proportion of female representation atpartner level was 15% and Pricewaterhouse-Coopers had only 8%.Rachael HalsteadDB361 - Dissertation
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The objective of this study is to appraise accountancy based research literature intofemale under-representation and to asses its accuracy and appropriateness as a definitionof the problem and its causes. The explanations offered will be tested against a broadframework of theories to assess their depth and perception.Initially, the study will evaluate the explanations for female under-representation in theaccountancy-based literature. The second stage will be to look at general theories to
establish the explanations for female under-representation in a cultural framework.Finally, conclusions will be drawn regarding the validity and adequacy of theaccountancy-based literature in the light of the theoretical analysis. This validity andadequacy of conclusions and recommendations in the accountancy-based research hasreal and serious implications for addressing the issue of under-representation within the
profession (and potentially broader implications). If the focus and approach of theresearch is misguided or incorrect, the solutions and change-strategies may be wrong orfruitless.
Aims and Objectives
Rachael Halstead
DB361 - Dissertation
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