Gender differences in perceptions of accounting firm alumni

Gender differences in perceptions of accounting firm alumni Purpose – To examine if there are systematic gender‐based differences in the perceptions of accounting firm alumni about their experiences with accounting firms. Design/methodology/approach – Alumni of Big 4 firms' offices in two large cities in the USA are surveyed. The analysis is based on responses from 110 alumni who had left the firm within the previous ten years. Findings – Results indicate that women are less likely than men to believe that their former accounting firms developed their abilities to think and express themselves; helped them learn to manage others; and trained them for their present job. Further, women rated the training, personnel evaluation, and counseling programs at their former accounting firms lower than did men. Women were less likely to recommend their former firm to friends and acquaintances, and less likely to inform the former accounting firm about opportunities or pitfalls. Research limitations/implications – Limitations associated with survey research such as non‐response bias must be taken into account. Practical implications – The results suggest that more efforts are needed to bridge the gender gap in the public accounting profession. Originality/value – This study is one of the few that have examined alumni's perceptions about their former firm. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Managerial Auditing Journal Emerald Publishing

Gender differences in perceptions of accounting firm alumni

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Publisher
Emerald Publishing
Copyright
Copyright © 2005 Emerald Group Publishing Limited. All rights reserved.
ISSN
0268-6902
DOI
10.1108/02686900510598812
Publisher site
See Article on Publisher Site

Abstract

Purpose – To examine if there are systematic gender‐based differences in the perceptions of accounting firm alumni about their experiences with accounting firms. Design/methodology/approach – Alumni of Big 4 firms' offices in two large cities in the USA are surveyed. The analysis is based on responses from 110 alumni who had left the firm within the previous ten years. Findings – Results indicate that women are less likely than men to believe that their former accounting firms developed their abilities to think and express themselves; helped them learn to manage others; and trained them for their present job. Further, women rated the training, personnel evaluation, and counseling programs at their former accounting firms lower than did men. Women were less likely to recommend their former firm to friends and acquaintances, and less likely to inform the former accounting firm about opportunities or pitfalls. Research limitations/implications – Limitations associated with survey research such as non‐response bias must be taken into account. Practical implications – The results suggest that more efforts are needed to bridge the gender gap in the public accounting profession. Originality/value – This study is one of the few that have examined alumni's perceptions about their former firm.

Journal

Managerial Auditing JournalEmerald Publishing

Published: Jun 1, 2005

Keywords: Accounting firms; Sex and gender issues; Employee attitudes; Individual perception; United States of America

References

  • An examination of moral development within public accounting by gender, staff level, and firm
    Bernardi, R.A.; Arnold, D.F.
  • Where the rubber meets the road: performance evaluation and gender in large public accounting organizations
    Fogarty, T.J.; Parker, L.M.; Robinson, T.
  • Identification of accounting firm alumni with their former firm: antecedents and outcome
    Iyer, V.M.; Bamber, E.M.; Barefield, R.

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