What Makes Women-Friendly Public Accounting Firms Tick? The Diffusion of Human Resource Management Knowledge Through Institutional and Resource Pressures

What Makes Women-Friendly Public Accounting Firms Tick? The Diffusion of Human Resource... Through the analysis of qualitative data, this research applies institutional theory and the resource-based perspective to examine why public accounting firms adopt women-friendly human resource management policies. The study reveals that 5 types of institutional pressures explain why women-friendly policies have proliferated in the public accounting industry. In addition to these institutional pressures, the proliferation of women-friendly policies in accounting firms has occurred because these firms are motivated to optimize available economic choices. Firms view women-friendly policies as a means to acquire, develop, and accumulate resources that will give them a competitive advantage in the marketplace. However, these women-friendly policies only provide competitive advantage when they are both valuable and difficult for competitors to imitate because of social complexity, knowledge management, and tacitness. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Sex Roles Springer Journals

What Makes Women-Friendly Public Accounting Firms Tick? The Diffusion of Human Resource Management Knowledge Through Institutional and Resource Pressures

Sex Roles , Volume 45 (6) – Oct 3, 2004
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Publisher
Kluwer Academic Publishers-Plenum Publishers
Copyright
Copyright © 2001 by Plenum Publishing Corporation
Subject
Psychology; Gender Studies; Sociology, general; Medicine/Public Health, general
ISSN
0360-0025
eISSN
1573-2762
D.O.I.
10.1023/A:1014353413496
Publisher site
See Article on Publisher Site

Abstract

Through the analysis of qualitative data, this research applies institutional theory and the resource-based perspective to examine why public accounting firms adopt women-friendly human resource management policies. The study reveals that 5 types of institutional pressures explain why women-friendly policies have proliferated in the public accounting industry. In addition to these institutional pressures, the proliferation of women-friendly policies in accounting firms has occurred because these firms are motivated to optimize available economic choices. Firms view women-friendly policies as a means to acquire, develop, and accumulate resources that will give them a competitive advantage in the marketplace. However, these women-friendly policies only provide competitive advantage when they are both valuable and difficult for competitors to imitate because of social complexity, knowledge management, and tacitness.

Journal

Sex RolesSpringer Journals

Published: Oct 3, 2004

References

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