IDEAS home Printed from https://ideas.repec.org/a/ehu/rdadme/9806.html
   My bibliography  Save this article

Generoaren ikuspegitik auditore jarduelarien egoera Euskal Autonomia Erkidegoan eta Estatuan

Author

Listed:
  • Azkue Irigoyen, Itziar

Abstract

[ES] El objeto de este trabajo es desarrollar la situación de la mujer auditora en el contexto de la CAV y a nivel español. Para ello utilizaremos datos del Registro Oficial de Auditores de Cuentas gestionado por el lCAC. Por un lado detectamos que hay una diferencia significativa en el número de mujeres auditoras ejercientes respecto de hombres. Nuestros datos revelan que sólo el 10% de auditores en ejercicio con plena responsabilidad son mujeres. Por otro lado, pretendemos analizar las causas que han propiciado esta situación. Entre otros, consideramos que la formación y la cultura, tanto geográfica como de los negocios, han sido aspectos clave. Aún así, las empresas son conscientes de la incorporación de la mujer al mercado laboral, y por tanto hay que buscar el aprovechamiento del talento, implicando y motivando a las personas y buscando nuevas estrategias.

Suggested Citation

  • Azkue Irigoyen, Itziar, 2007. "Generoaren ikuspegitik auditore jarduelarien egoera Euskal Autonomia Erkidegoan eta Estatuan," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
    • Handle: RePEc:ehu:rdadme:9806
    as

    Download full text from publisher

    File URL: https://addi.ehu.es/handle/10810/9806
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. McNabb, Robert & Wass, Victoria, 2006. "Male-female earnings differentials among lawyers in Britain: a legacy of the law or a current practice?," Labour Economics, Elsevier, vol. 13(2), pages 219-235, April.
    2. 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.
    3. 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.
    4. 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.
    Full references (including those not matched with items on IDEAS)

    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. Lambert, Caroline & Dambrin, Claire, 2006. "La question du genre en comptabilité : analyses théoriques et méthodologiques," HEC Research Papers Series 843, HEC Paris.
    2. 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.
    3. Claire Dambrin & Caroline Virginie Lambert, 2006. "Le Plafond De Verre Dans Les Cabinets D'Audit – Questions Theoriques Et Methodologiques," Post-Print halshs-00548047, HAL.
    4. 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.
    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. 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.
    8. Charles Wootton & Barbara Kemmerer, 2000. "The changing genderization of the accounting workforce in the US, 1930-90," Accounting History Review, Taylor & Francis Journals, vol. 10(2), pages 169-190.
    9. 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.
    10. 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.
    11. 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).
    12. Duff, Angus, 2011. "Big four accounting firms’ annual reviews: A photo analysis of gender and race portrayals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 20-38.
    13. Agrizzi, Dila & Soobaroyen, Teerooven & Alsalloom, Abeer, 2021. "Spatiality and accounting: The case of female segregation in audit firms," Accounting, Organizations and Society, Elsevier, vol. 93(C).
    14. Ioana Ioan, 2009. "Women in the French accountancy profession: the test of the labyrinth," Post-Print halshs-00475216, HAL.
    15. Almer, Elizabeth Dreike & Lightbody, Margaret G. & Single, Louise E., 2012. "Successful promotion or segregation from partnership? An examination of the “post-senior manager” position in public accounting and the implications for women's careers," Accounting forum, Elsevier, vol. 36(2), pages 122-133.
    16. 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.
    17. Baker, Darren T & Brewis, Deborah N, 2020. "The melancholic subject: A study of self-blame as a gendered and neoliberal psychic response to loss of the ‘perfect worker’," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    18. Lamia Benhabib & Philippe Adair, 2017. "Hiring Discrimination on the Algerian Labour Market: an Assessment with Testing," Post-Print hal-01683421, HAL.
    19. Lupu, Ioana, 2012. "Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 351-369.
    20. 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.

    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:ehu:rdadme:9806. 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: Alcira Macías Redondo (email available below). General contact details of provider: https://edirc.repec.org/data/esehues.html .

    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.