IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v22y2011i3p288-303.html
   My bibliography  Save this article

A practice of her own: Female career success beyond the accounting firm

Author

Listed:
  • Jeacle, Ingrid

Abstract

This paper attempts to address the neglect of women practitioners in accounting history by examining the career of one of Scotland's first female chartered accountants, Helen Lowe. Rather than remaining within her training firm, Helen established her own accounting practice in 1928 which she ran for almost seventy years. In her firm's accounting ledgers and correspondence, a rare archive is available which captures the often absent voice of the female accountant practitioner. Helen's story illustrates the individual experience within the broader sweeping history of the early 20th century gender struggle in the accounting profession. It also suggests how female gender, often viewed as a negative characteristic to achieving career success within the discriminatory environment of the accounting firm, may act as a positive attribute in business more generally.

Suggested Citation

  • Jeacle, Ingrid, 2011. "A practice of her own: Female career success beyond the accounting firm," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 288-303.
    • Handle: RePEc:eee:crpeac:v:22:y:2011:i:3:p:288-303
    DOI: 10.1016/j.cpa.2010.12.002
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235410001978
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2010.12.002?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    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. 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.
    3. Jeacle, Ingrid, 2008. "Beyond the boring grey: The construction of the colourful accountant," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(8), pages 1296-1320.
    4. Hopwood, Anthony G., 1987. "Accounting and gender: An introduction," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 65-69, January.
    5. Lee D. Parker, 2008. "Strategic management and accounting processes: acknowledging gender," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(4), pages 611-631, May.
    6. Derek Matthews, 2006. "The development of British accountancy in the nineteenth century: A technological determinist approach," Business History, Taylor & Francis Journals, vol. 48(4), pages 501-528.
    7. Nieves Carrera & Isabel Gutierrez & Salvador Carmona, 2001. "Gender, the state and the audit profession: evidence from Spain (1942-88)," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 803-815.
    8. Ken Shackleton, 1999. "Gender segregation in Scottish chartered accountancy: the deployment of male concerns about the admission of women, 1900-25," Accounting History Review, Taylor & Francis Journals, vol. 9(1), pages 135-156.
    9. 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.
    10. Josephine Maltby & Janette Rutterford, 2006. "'She possessed her own fortune': Women investors from the late nineteenth century to the early twentieth century," Business History, Taylor & Francis Journals, vol. 48(2), pages 220-253.
    11. 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.
    12. 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.
    13. Claire Dambrin & Caroline Lambert, 2008. "Mothering or auditing? The case of two Big Four in France," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(4), pages 474-506, May.
    14. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ala-Heikkilä, Virpi & Lämsä, Anna-Maija & Järvenpää, Marko, 2024. "Management accountants—A gendered image," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    2. Garcia-Blandon, Josep & Argilés-Bosch, Josep Maria & Ravenda, Diego, 2019. "Is there a gender effect on the quality of audit services?," Journal of Business Research, Elsevier, vol. 96(C), pages 238-249.
    3. Egan, Matthew & Voss, Barbara de Lima, 2023. "Redressing the Big 4’s male, pale and stale image, through LGBTIQ+ ethical praxis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    4. Young, Joni J., 2015. "(En)gendering sustainability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 67-75.
    5. Dillard, Jesse & Vinnari, Eija, 2017. "A case study of critique: Critical perspectives on critical accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 88-109.
    6. Faragalla Widad Atena & Adriana Tiron-Tudor, 2019. "Gender as a Dimension of Inequality in Accounting Organizations and Developmental HR Strategies," Administrative Sciences, MDPI, vol. 10(1), pages 1-24, December.
    7. Haynes, Kathryn, 2017. "Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 110-124.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Haynes, Kathryn, 2017. "Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 110-124.
    2. Dambrin, Claire & Lambert, Caroline, 2012. "Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 1-16.
    3. Bitbol-Saba, Nathalie & Dambrin, Claire, 2019. "“It’s not often we get a visit from a beautiful woman!” The body in client-auditor interactions and the masculinity of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    4. Lambert, Caroline & Dambrin, Claire, 2006. "La question du genre en comptabilité : analyses théoriques et méthodologiques," HEC Research Papers Series 843, HEC Paris.
    5. Claire Dambrin & Caroline Virginie Lambert, 2006. "Le Plafond De Verre Dans Les Cabinets D'Audit Questions Theoriques Et Methodologiques," Post-Print halshs-00558352, HAL.
    6. Sian, S. & Agrizzi, D. & Wright, T. & Alsalloom, A., 2020. "Negotiating constraints in international audit firms in Saudi Arabia: Exploring the interaction of gender, politics and religion," Accounting, Organizations and Society, Elsevier, vol. 84(C).
    7. Komori, Naoko, 2012. "Visualizing the negative space: Making feminine accounting practices visible by reference to Japanese women's household accounting practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 451-467.
    8. Claire Dambrin & Caroline Virginie Lambert, 2006. "Le Plafond De Verre Dans Les Cabinets D'Audit – Questions Theoriques Et Methodologiques," Post-Print halshs-00548047, HAL.
    9. Ioana Ioan, 2009. "Women in the French accountancy profession: the test of the labyrinth," Post-Print halshs-00475216, HAL.
    10. Kokot-Blamey, Patrizia, 2021. "Mothering in accounting: Feminism, motherhood, and making partnership in accountancy in Germany and the UK," Accounting, Organizations and Society, Elsevier, vol. 93(C).
    11. Mara Del Baldo & Adriana Tiron-Tudor & Widad Atena Faragalla, 2018. "Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania," Administrative Sciences, MDPI, vol. 9(1), pages 1-23, December.
    12. Peytcheva, Marietta, 2023. "He, him, his: Masculine language in professional guidance and assessed equity and inclusion of women and LGBTQ+ people in the profession," Accounting, Organizations and Society, Elsevier, vol. 106(C).
    13. Victoria Bogdan & Delia Deliu & Tomina Săveanu & Olimpia Iuliana Ban & Dorina Nicoleta Popa, 2020. "Roll the Dice—Let’s See If Differences Really Matter! Accounting Judgments and Sustainable Decisions in the Light of a Gender and Age Analysis," Sustainability, MDPI, vol. 12(18), pages 1-31, September.
    14. Faragalla Widad Atena & Adriana Tiron-Tudor, 2019. "Gender as a Dimension of Inequality in Accounting Organizations and Developmental HR Strategies," Administrative Sciences, MDPI, vol. 10(1), pages 1-24, December.
    15. Adriana Tiron-Tudor & Widad Atena Faragalla, 2018. "Women Career Paths in Accounting Organizations: Big4 Scenario," Administrative Sciences, MDPI, vol. 8(4), pages 1-16, October.
    16. Gammie, Elizabeth & Whiting, Rosalind, 2013. "Women accountants: Is the grass greener outside the profession?," The British Accounting Review, Elsevier, vol. 45(2), pages 83-98.
    17. 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.
    18. Dambrin, Claire & Lambert, Caroline, 2007. "Motherhood: The key to the glass ceiling ? the case of the big four in France," HEC Research Papers Series 862, HEC Paris.
    19. Maria-Victoria Uribe-Bohorquez & Juan-Camilo Rivera-Ordóñez & Isabel-María García-Sánchez, 2023. "Gender disparities in accounting academia: analysis from the lens of publications," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(7), pages 3827-3865, July.
    20. Lehman, Cheryl R., 2019. "Reflecting on now more than ever: Feminism in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:22:y:2011:i:3:p:288-303. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.