STEREOTYPES REGARDING ACCOUNTING PROFESSION: AN EMPIRICAL STUDY

The current article highlights the main stereotypes associated with the accounting profession, the traditional accountant stereotype and the business professional stereotype. Although the business professional stereotype is not that commonly used when reffering to the accounting profession, lately it started to have its own ‚voice’. To see what is the image that this profession has in Romania, we will investigate through this empirical study, which is based on a questionnaire, the accounting profession using two main directions so we can find out: if the professional accounting has the features of the traditional stereotype in the respondents conception or if the profession is seen through the features of the business professional stereotype

Women Career Paths in Accounting Organizations: Big4 Scenario

In this paper, we analyze the gender issues that are present in the accounting profession, and more precisely, on the career paths one could follow in the accounting profession and what the underlying reasons are for each option. Our conclusions show that some of the factors that influence women career paths are discrimination, motherhood, glass-ceiling, double standard and a lack of visibility

Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania

Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a liberal profession, is no exception. Starting from this premise, this work aims to provide, using a historical and institutional perspective, a picture of the past and current “journey” in the accountancy profession of women-chartered accountants and auditors in Italy and Romania. Drawing from the theoretical framework of gendered construction of the accounting profession, the paper points out issues affecting the presence, the degree of representativeness and the role (concerning the presence among the higher level of professional activities and governance positions) of women within the National Chartered Association and their continued under-representation in Italy and Romania. Findings contribute to providing insights useful to develop a future agenda and fill in the research gaps in this field

Gender Discrimination Insights in Romanian Accounting Organisations

The paper investigated gender inequalities in the accounting profession in the specific context of an eastern European country, in the past heavily dominated by men, but now with a substantial number of women. Thus, we used a questionnaire survey explored the relationship between women’s perception of discrimination and institutional and individual characteristics. Institutional factors such as rewards practices, opportunities, and access to top positions in organisations influence women’s perception of gender discrimination. Concerning the intersectionality of individual characteristics interaction, our results revealed that women professionals with higher academic achievement and children are more likely to report discrimination. In contrast, women professionals with a higher-ranking position in organisations and those working in the public sector are less likely to report it compared with those from the private sector. These findings are of interest from a theoretical perspective to those who explore gender-related issues in general and in the case of accounting organisations. They are also helpful from a practical standpoint regarding the management of these accounting organisations, which should ensure gender-equitable policies for employees