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The Accounting Profession and the Female Gender in Ghana

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  • Ernest Bruce-Twum

Abstract

The paper seeks to find out whether female chartered accountants in Ghana have encountered the “glass ceiling†. The research further explores the ability of the female accountant to balance her work and home lives. The paper also examines the role of the individual chartered accountant in the choices she makes. Finally, the paper seeks to find out the trend of female chartered accountants admitted into membership of the Institute of Chartered Accountants Ghana, from the commencement of Chartered Accountancy examination in Ghana.In order to achieve the above objectives, the researcher collected data through the use of questionnaires and personal interviews. All the respondents and interviewees were members in good standing with the Institute of Chartered Accountants Ghana as at June 2012. A sample of 70 women and 3 men were used for the study.The researcher found that, there is a steadily increments in the number of females admitted into membership of the Institute of Chartered Accountants Ghana every five years. However, none of the sample selected was in the top hierarchy of their respective jobs. It was also noted that the positions of those in industry was higher than their colleagues in practice. Various reasons have been assigned by individuals as accounting for factors why they are not at the top positions in their organizations.

Suggested Citation

  • Ernest Bruce-Twum, 2013. "The Accounting Profession and the Female Gender in Ghana," Accounting and Finance Research, Sciedu Press, vol. 2(1), pages 1-54, February.
    • Handle: RePEc:jfr:afr111:v:2:y:2013:i:1:p:54
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    References listed on IDEAS

    as
    1. Linda Hantrais, 1995. "A comparative perspective on gender and accountancy," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 197-215.
    2. Trevor Colling & Linda Dickens, 1998. "Selling the Case for Gender Equality: Deregulation and Equality Bargaining," British Journal of Industrial Relations, London School of Economics, vol. 36(3), pages 389-411, September.
    3. Jane Broadbent & Linda Kirkham, 2008. "Glass ceilings, glass cliffs or new worlds?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(4), pages 465-473, May.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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