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A comparative perspective on gender and accountancy

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  • Linda Hantrais

Abstract

Different theoretical approaches have been used to examine the process of assimi-lation of women into professional occupations. A Franco-British comparative study of women's incorporation into accountancy is used to test the explanatory value of different bodies of theory. The research suggests that the integration of women into the profession may have progressed further in France than in Britain, and that the process is influenced by societal characteristics. Differences in the relationship between training, the role of professional associations, organiza-tional structure and the public policy environment are shown to affect women's choices and career opportunities.

Suggested Citation

  • Linda Hantrais, 1995. "A comparative perspective on gender and accountancy," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 197-215.
    • Handle: RePEc:taf:euract:v:4:y:1995:i:2:p:197-215
    DOI: 10.1080/09638189500000011
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    Citations

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    Cited by:

    1. Oriol Amat & John Blake & Philip Wraith, 1999. "Environmental factors giving rise to variations in national management accounting practice," Economics Working Papers 432, Department of Economics and Business, Universitat Pompeu Fabra.
    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. Kuasirikun, Nooch, 2011. "The portrayal of gender in annual reports in Thailand," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 53-78.
    4. 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).
    5. Sian, S., 2023. "Off-ramps and on-ramps: Career continuity and discontinuity in professional accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    6. Michèle Saboly & Rim Khemiri, 2011. "Les femmes experts-comptables en Tunisie : Perceptions et réalités," Post-Print hal-00650536, HAL.
    7. Oriol Amat & John Blake & Ester Oliveras, 1999. "Variations in national management accounting approaches," Economics Working Papers 415, Department of Economics and Business, Universitat Pompeu Fabra.
    8. Ioana Ioan, 2009. "Women in the French accountancy profession: the test of the labyrinth," Post-Print halshs-00475216, HAL.
    9. 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.
    10. Lambert, Caroline & Dambrin, Claire, 2006. "La question du genre en comptabilité : analyses théoriques et méthodologiques," HEC Research Papers Series 843, HEC Paris.
    11. Claire Dambrin & Caroline Virginie Lambert, 2006. "Le Plafond De Verre Dans Les Cabinets D'Audit Questions Theoriques Et Methodologiques," Post-Print halshs-00558352, HAL.
    12. Claire Dambrin & Caroline Virginie Lambert, 2006. "Le Plafond De Verre Dans Les Cabinets D'Audit – Questions Theoriques Et Methodologiques," Post-Print halshs-00548047, HAL.
    13. 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.
    14. 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).
    15. Clive Morley & Sheila Bellamy & Margaret Jackson & Marcia O'Neill, 2002. "Attitudinal Barriers to Women's Career Progression in Accounting in Australia," Australian Accounting Review, CPA Australia, vol. 12(26), pages 64-72, March.
    16. Czarniawska, Barbara, 2008. "Accounting and gender across times and places: An excursion into fiction," Accounting, Organizations and Society, Elsevier, vol. 33(1), pages 33-47, January.
    17. 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.
    18. 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.

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