Female accountants in partnership positions: Persona non grata?

Purpose – Although the proportion of women accountants is rising steadily, their number in partnership position remains constant. This article explores this phenomenon in an attempt (a) to identify the reasons behind it and (b) clarify which are the barriers that hinder female accountants from being in the top echelon of the accounting practice in an emerging economy like Cyprus. Methodology/approach – The study reported in this article builds on two previous studies, quantitative in nature, carried out by one of the present authors. Utilising the findings of the two earlier studies, the authors use a qualitative approach to further explore the reasons as to why there is a ‘concrete wall’ for women in accounting practices at partnership level. Findings – In contrast to other studies, the present study found that the prohibiting factor creating the barrier is not motherhood but the cultural attitudes and expectations of men imposed on mothers. Another finding is that despite the fact that there is a bigger pool of women today in senior manager positions, it is uncertain if the proportion of female partners will rise in a decade. Research limitations – Although the qualitative study utilising interviews of both genders identified interesting concerns for the local accounting profession, these findings cannot be representative of all emerging economies. Practical implications – The article adds to existing knowledge by clarifying the reasons discouraging women accountants from reaching partnership positions. Findings are of interest to industry stakeholders who wish (a) to attract more women accountants to partnership positions and (b) to develop an environment that addresses women's concerns and enhances their career aspirations towards reaching the top echelon of their profession. Originality/value of article – Most research in this field utilises quantitative or qualitative research independently. In this research we utilise the results of the quantitative studies to indentify in depth the ‘real’ rather than the ‘imaginary’ barrier facing women accountants from entering partnership. Furthermore, this is the first time this is studied in an emerging economy, whereas all other studies are in developed economies

Uncertainty in humanities network visualization

Network visualization is one of the most widely used tools in digital humanities research. The idea of uncertain or “fuzzy” data is also a core notion in digital humanities research. Yet network visualizations in digital humanities do not always prominently represent uncertainty. In this article, we present a mathematical and logical model of uncertainty as a range of values which can be used in network visualizations. We review some of the principles for visualizing uncertainty of different kinds, visual variables that can be used for representing uncertainty, and how these variables have been used to represent different data types in visualizations drawn from a range of non-humanities fields like climate science and bioinformatics. We then provide examples of two diagrams: one in which the variables displaying degrees of uncertainty are integrated/pinto the graph and one in which glyphs are added to represent data certainty and uncertainty. Finally, we discuss how probabilistic data and what-if scenarios could be used to expand the representation of uncertainty in humanities network visualizations. Copyright © 2024 Conroy, Gillmann, Harvey, Mchedlidze, Fabrikant, Windhager, Scheuermann, Tangherlini, Warren, Weingart, Rehbein, Börner, Elo, Jänicke, Kerren, Nöllenburg, Dwyer, Eide, Kobourov and Betz.Open access journalThis item from the UA Faculty Publications collection is made available by the University of Arizona with support from the University of Arizona Libraries. If you have questions, please contact us at [email protected]