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Successful promotion or segregation from partnership? An examination of the “post-senior manager” position in public accounting and the implications for women’s careers

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  • Elizabeth Dreike Almer
  • Margaret G. Lightbody
  • Louise E. Single

Abstract

Historically public accounting careers have been “up or out” with progression from staff though senior, manager, senior manager, and ultimately, partner. Recent AICPA data suggests senior managers are increasingly promoted to non-equity “director/principal” positions rather than to partner (AICPA, 2006). Further, this career path appears to be disproportionately occurring for women. This survey of the membership of the American Women’s Society of Certified Public Accountants (AWSCPA) provides the first descriptive data on the nature and impact of the post-senior manager position from the perspective of senior women accountants and reflects on the gender implications of these findings. Of concern is the early indication that firms may be using such positions to create a ‘reserve force of [partnership-level] labour’. If women are disproportionately appointed to such positions, they may be forming a new source of vertical segregation for women accountants.

Suggested Citation

  • Elizabeth Dreike Almer & Margaret G. Lightbody & Louise E. Single, 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, Taylor & Francis Journals, vol. 36(2), pages 122-133, June.
    • Handle: RePEc:taf:accfor:v:36:y:2012:i:2:p:122-133
    DOI: 10.1016/j.accfor.2011.06.002
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    Cited by:

    1. Elizabeth D. Almer & M. Kathleen Harris & Julia L. Higgs & Joseph R. Rakestraw, 2021. "Partner Gender Differences in Prestige of Clients Served at the Largest U.S. Audit Firms," Journal of Business Ethics, Springer, vol. 173(2), pages 401-421, October.
    2. Downar, Benedikt & Ernstberger, Jürgen & Koch, Christopher, 2021. "Who makes partner in Big 4 audit firms? – Evidence from Germany," Accounting, Organizations and Society, Elsevier, vol. 91(C).
    3. Ritter, Beth M. & Bynum, Alexsiara & Gumpertz, Marcia & Butler, Tayah Lin, 2021. "An instructional exercise in gender bias," Journal of Accounting Education, Elsevier, vol. 54(C).
    4. 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.

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