دانلود مقاله : 

Women accountants: Is the grass greener outside the profession? 2013

نویسندگان : 

Elizabeth Gammie  , Rosalind Whiting

چکیده : 

Studies of professional accountancy firms have indicated a complex process of internal

socialisation which shapes the professional and organisational identities of the chartered

accountants working within them. These processes have acted as a mechanism for

excluding women, hindering their progress and facilitating their exit. Previous evidence

suggests that women leave professional accountancy firms in order to accommodate more

flexibility, experience less pressure, achieve consistency of hours and hence attain a better

work/life balance.

In this paper we seek to examine whether the gendered work practices of professional

accountancy firms influence female choice to seek alternative employment outside the

professional accountancy firm environment. Specifically the paper seeks to answer two

research questions (1) why and when do women leave professional accountancy firms? (2)

is the working environment outside professional accountancy firms less gendered?

Data was collected by means of a postal questionnaire distributed in 2005 to women who

had qualified in the years 1990–1995 (n ¼ 1022). Responses were received from 370

women, of whom 100 were employed with professional accountancy firms and 270

employed within industry. In depth interviews were also conducted with 7 partners in

professional accountancy firms and 6 women who had left the professional accountancy

environment to pursue employment elsewhere.

Whilst there was evidence that professional accountancy firms continue to reflect

gendered working norms practices, rather than compound the dominant view, this study

suggests that the primary reason women leave professional accountancy firms is to seek

more interesting work as opposed to obtaining more flexibility in their working lives. In

addition, the experiences of the women, the working patterns, and rates of progression

were similar irrespective of employment type.

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