Syrian women accountants’ attitudes and experiences at work in the context of globalization

The purpose of this study is to explore how globalization is impacting on the experiences of Syrian women accountants working in the accounting and finance professions. The study uses postcolonial theory to interpret face-to-face in depth interviews with female accountants and in particular their experiences and attitudes regarding wearing or not wearing the hijab in Syria. Insights from the interviews reveal that Syrian women accountants have been able to use the practice of veiling in order to negotiate greater opportunities for access to work in a patriarchal context. Nonetheless, the increased influence in recent years of private/Western accounting and finance firms has mainly hindered women, especially veiled women’s ability to access and progress at work. The study suggests that the issue of female clothing for Muslim women is still overemphasized in the East and West. The paper argues for the need to go beyond the politics of the hijab and to focus on addressing broader socio-political, cultural and global conditions that are contributing to Syrian women’s marginalization in the accounting and finance professions, and beyond.     

Educating and Training Accountants in Syria in a Transition Context: Perceptions of Accounting Academics and Professional Accountants

This study focuses on accounting education in the Syrian transition context and in the international context of globalization. It offers insights into accounting education and into the interrelationship in this respect between the accountancy profession and academia in this context. We elaborate an historical and contextual analysis of the Syrian context in relation to accounting education. We report on a series of interviews (conducted in 2002 and 2005) of professional accountants and accounting academics in Syria that elaborates the views of these key parties on a number of interrelated matters: the current limitations of tertiary accounting education in Syria; the role of the accountancy profession in providing education and training; and the developing interrelationship between the profession and academia. In concluding, we summarize some key insights and elaborate on the relevance of the study and the future research it suggests.     

Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four

Despite decades of gender-balanced recruitment and clear-cut criteria for promotion based on meritocracy, women in public accounting firms remain proportionally fewer in number in the highest levels of the hierarchy than men. This paper aims to explore the mechanisms fostering women's rarity in top positions within French accounting firms in terms of organizationally constructed approved paths. Drawing on 23 semi-structured interviews with both male and female accountants, the specificities of these approved paths, alongside the construction of alternative, feminized routes, lacking the legitimacy of the former and often implying a derailment of women's careers from a very early stage, will be explored. It is suggested that more than a matter of only lifestyle preferences or practical constraints, this rarity is constructed by the interplay between the two, often resulting in “unintended and unwanted consequences, which retroactively may become unacknowledged conditions of future actions” (Giddens, 1984: 76). The focus of this study is to understand how the discursive and practical components of daily routines contribute to the reproduction of Big Four's gendered culture. Furthermore, this paper challenges the concept of the glass ceiling and instead conceives of the construction of women's careers in the accounting profession in terms of a labyrinth.     

Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics

The function that accountants fulfil in the economic system is dependent on their ability to maintain the perception of high ethical standards. Building on the idea that birth cohorts, otherwise known as generations, are a useful proxy for the socio‐cultural environment of different time periods, we focus on the so‐called ‘GenMe’, that is, students and young workers born in the 1980s and 1990s. In particular, combining the accounting and business ethics literature, the purpose of our paper is to contribute to an increased awareness of the GenMe perceptions of accountants, with special attention given to ethical aspects. We believe that the perceptions of this age group are particularly crucial for the future of the accounting profession as it is these young people who will either become professional accountants or the accountants' future clients. Using an extensive database of 1,794 questionnaires, results show that the impression of the accountant as a corrupt professional is not dominant among GenMe and seem to suggest the existence of a multifaceted perception of accountants' ethics. Specifically, the factors that contribute to influencing GenMe perceptions of accountants' ethics are level of education, having attended an accounting course at high school level, gender, and belonging to the accounting profession. Finally, our study indicates that there is room for improving public perceptions of accountants' ethics through university courses in ethics, continuing education programs, and focused communication strategies by accounting firms and professional bodies.     

An Examination of Potential Public Accounting Recruits’ Attitudes Toward Women

This paper examines potential public accounting recruits’ attitudes toward the rights of women using the Attitudes Toward Women Scale (AWS) (49). This scale was designed to capture hostile sexist beliefs and the extent to which respondents harbour negative stereotypes about women. The purposes of the present study are to examine the attitudes toward women’s societal roles for a current sample of potential public accounting recruits, to compare sex-role attitudes between male and female respondents, and to begin the process of tracking historical changes in potential public accounting recruits’ attitudes toward women. Two hundred and twenty four accounting students from an Australian university completed the AWS between October 1998 and April 1999. The results showed the presence of sexist attitudes among potential public accounting recruits, and male respondents had more traditional attitudes toward the role of women in society relative to female respondents. Ceiling effects were observed for the scores of some females but the ability of the AWS to capture respondents’ beliefs remains valid. The paper concludes with a discussion of the effect of such attitudes on the careers of women accountants as well as policy implications for the accounting profession.     

Personalities of accounting students and public accountants: Implications for accounting educators and the profession

This study compares personalities of senior accounting students with public accountants using a rigorous personality instrument, the 16PF. Comparisons are made between accountants and students, between accountants and students by gender, between male and female students, and between students and junior accountants. For all comparisons made, the findings indicate significant differences exist, both overall and for individual personality factors. Implications of these findings for accounting educators concerning curriculum emphasis, content, and counseling of students are discussed, together with possible implications for the profession.     

Gender effects and labor supply in public accounting: An agenda of research issues

Considerations of gender effects on labor supply issues are significant because of the potential to provide information to employees, firms and society. This paper presents a research agenda regarding women as a source of labor in public accounting. The research agenda indentifies issues which have been either uninvestigated or underinvestigated. Studies suggested by the agenda have purposes varying from exploratory to confirmatory, and from social justice and equity to economic. Research design concerns and related theory are provided. The androcentric culture of public accounting, patriarchy, cultural expectations and the dynamics of change are key issues affecting the proposed research.     

The re-emergence of the public accounting profession in China: A hegemonic analysis

This paper draws on Gramsci's concept of hegemony to examine and explain the circumstances leading to the re-emergence of the public accounting profession in China in the early 1980s. In particular, the paper attempts to understand the political and ideological influence upon the professionalisation process of the Chinese accountants. The paper not only highlights a major difference between the professionalisation process of the public accounting profession in China as compared to the West, but also the authoritative and dominant role assumed by the Chinese state in the whole societal set-up. Through effectively exercising its political and ideological leadership, the state successfully mobilised the Chinese accountants in the implementation of its economic-related agenda. The paper demonstrates that the state has clearly achieved hegemony within the accounting community, and further suggests that the state-accounting profession relationship could be likened to the father–son relationship as encompassed within the Confucian notion of wu lun.     

Do gender,educational level,religiosity, and work experience affect the ethical decision-making of U.S. accountants?

Accounting plays a key role in the social and economic progress of a nation. Ethical standards are a hallmark of the accounting profession. An important question is what factors affect the ethical choices made by accountants. Past research suggests that factors such as gender, educational level, religiosity, and work experience may be related to the development of a person's ethical standards. This study attempts to do two things. First, the study provides a short review of contemporary ethical models, including the hermeneutical model. Second, the study examines factors affecting a person's ethical perspectives. Understanding the factors which shape the ethical standards of future accountants will help educational institutions develop appropriate ethics curriculum and help firms develop appropriate ethics training for their employees. Failure to bring appropriate ethical standards to the workplace will most assuredly hamper the profession's time-honored commitment to serve the public interest. The findings suggest that there are differences in individual ethical standards based on gender, college level (graduate versus undergraduate), religiosity, and work experience.     

Quantitative skills: is there an expectation gap between the education and practice of management accountants?

The extent to which management accountants are receiving appropriate training in quantitative methods is examined. It finds a disparity between the wide range of quantitative techniques covered within the Chartered Institute of Management Accountants' syllabi and the limited use made of many of the techniques in practice. It also reports a rich picture of differing expectations of the role of quantitative skills in the work of a management accountant. The study finds that quantitative skills are seen by both employers and accounting educators as contributing to the portfolio of skills required by management accountants. Also, they give a rigour to the examination process that is seen as a challenging ‘rite of passage’ into the profession. It is concluded that knowledge and understanding of the range of quantitative techniques available to organizations is a powerful differentiator for the accounting profession, even if the occasions upon which accountants are required to draw upon much of that knowledge are few and far between.     

Working on the Railroad: Public Accounting Talent in the United States—The Case of Haskins & Sells (Now Deloitte)

Nineteenth century US railroads were the first ‘big businesses’ and had profound influence on society. This paper addresses one source of talent for the early US public accounting profession—railroads. Following the end of the US Civil War (1861–65), industrial expansion was a revolutionary experience, with large trusts appearing in the wake of the railroad's maturing influence on the development of a vast continental economy. Accounting practice also was impacted by railroads. For example, the development of annual reports, income measurement, the standardization of reporting by regulators, developing fixed and variable cost, and throughput concepts for capital intensive business—all were related to the railroads. This paper focuses on a significant link between the emerging public accounting profession and the railroads by examining how an early major US public accounting firm relied upon accounting skill developed within railroads as an important source of talent. Arguably, talent is the most important resource of a professional firm. While it is a commonly held view that the immigration of UK accountants in the late nineteenth century was the source of public accounting talent, this paper provides evidence of a competing explanation—the sourcing of talent from a firm (Haskins & Sells) that continues to the present day as Deloitte. Key leadership and personnel of that time gained their experience while working on the domestic railroads.     

The effect of accounting firm size and member rank on professionalism

The relationship between the number of employees in a firm, their rank, and the level of professionalism among firm members is evaluated in 19 accounting firms, involving 325 accountants engaged in public practice. Professionalism is measured using five individual traits plus a composite. Results indicate that one trait (i.e. a belief that the profession provides a service to society) and the composite were inversely related to firm size. Rank or position in the firm hierarchy demonstrated an even stronger, independent effect on three professionalism traits and the composite, with higher member rank associated with higher levels of professionalism. Issues related to the future study of professionalism among accountants are discussed.     

Visualizing the negative space: Making feminine accounting practices visible by reference to Japanese women's household accounting practices

This study explores the nature of feminine accounting practices by examining the household accounting practices of Japanese women in the second half of the twentieth century. Household accounting in Japan provides an excellent research site to understand the nature of feminine accounting practices. The social significance of the Japanese household and the country's cultural emphasis on interdependence mean that accounting has a different meaning in the life of Japanese women, compared to what has been identified in Anglo-Saxon-based studies. The study finds that their accounting practice is characterized by the integration of masculine and feminine qualities, as illustrated by Dillard and Reynolds (2008), and is more enabling in nature. Women use ‘hard’, objective accounting figures both to foster the long-term development of the family and to contribute to Japanese society. Accounting has been a vehicle for women to express their motherhood and construct their identity as women. The distinctive nature of Japanese women's accounting practice and the role this practice plays in facilitating feminine values highlight how important it is to further investigate feminine accounting practice in different social and cultural contexts in order to develop gender research in accounting.     

Dominant personality types in public accounting: selection bias or indoctrinated?

Prior studies concerning the personality type and preferences of accountants generally draw conclusions based upon the reports of either practicing accountants, or accounting students, at a single point in time. So while much is known about the personality type of accountants in general, left unexplored is the question of whether public accountants are selected or indoctrinated. Using a Jungian-based personality inventory administered to experienced public accountants, and to accounting students in both their final year of study and three years' postgraduation, we provide empirical evidence of hiring selection bias. Further, the personality preferences of recruits that remain in public accounting appear to evolve to more closely match the personality preferences of experienced public accountants, while the personality preferences of recruits that leave public accounting are unchanged. These results have important implications for individuals seeking to enter public accounting careers, recruiters, educators, and career counselors.     

Literature section

Abstract

The goal of professional accounting education is to produce competent professional accountants capable of making positive contributions over their lifetimes to the profession and society in which they work. International Education Standards (IESs) establish global benchmarks for pre-qualification education and continuing professional development for professional accountants.     

CAP Forum on Enron: Professional Insecurity and the Erosion of Accountancy's Jurisdictional Boundaries*

This study examines attitudes about professionalism in accounting shortly before the debacles of Enron and Andersen. Interviews with experienced Canadian chartered accountants (CAs) conducted mostly in late 2000 and early 2001 indicate significant doubts about the notion of auditor independence and a relatively high degree of uncertainty about the future of the profession. Accountants also expressed significant difficulties in describing the basic features of what it means to be a professional accountant. On the basis of these observations, we introduce and detail the construct of “professional insecurity". Relying on Giddens's theoretical developments on the role of trust and systems of expertise in today's society, we reflect on the significance and implications of the professional insecurity of CAs, particularly its impact on accountancy's ability to hold on to its jurisdictional boundaries. Our thesis is that the difficulties that accountants experienced in their day‐today lives in sustaining a coherent sense of self‐identity were particularly stressful to them given people's fundamental need for coherence, and this significantly affected the capacity of their profession to hold jurisdiction.     

Traditional accountants and business professionals: Portraying the accounting profession after Enron

Society’s perception of the legitimacy of the accounting profession and its members is grounded in the verbal and visual images of accountants that are projected not only by accountants themselves but also by the media. The paper uses the critical literature on stereotypes to examine how books written for a general readership on Enron and other recent corporate failures portray accountants and accounting, and the implications their authors draw for corporate governance and the survival of the financial system. The paper explores how commentators have analyzed the changing activities of accountants (including the rise of consulting) and have contrasted the personalities of “founding fathers” of the US accounting profession with their early 21st-century successors. The paper concludes that changing stereotypes of accountants are evidence of “negative signals of movement” for accounting as a profession.     

Shunning careers in public accounting firms: The case of Indonesia

A rapidly growing emerging economy such as Indonesia has an increasing need for qualified accountants to service the many needs of business. However, the current dearth of qualified accountants is becoming critical, and this situation will only get worse as Big 4 firms, mid-tier firms and local firms struggle to recruit enough trainees to qualify as professional accountants. This study examines the plight of the Indonesian accounting profession by investigating why accounting students are shunning the profession, possibly leading to the demise of the Indonesian profession as we know it today.The study shows that although career intention constantly changes as new experiences are encountered, background factors matter. Ethnicity, living in an urban or rural environment, and where one is educated all matter to career intention. Further, one's own self-efficacy, such as English language ability, and other people's views are all influential in where we want to work.To address this looming crisis in the profession the Indonesian government needs to implement policies that ensure that the education curriculum addresses English language literacy, especially in rural areas; and the profession needs to engage more with remoter universities in rural locations to recruit high achieving students to provide greater diversity in the profession.     

Commercialism and Its Impact on the Integrity of Professional Tax Services in the United States

In this paper I rely on prior accounting research on professionalism as a basis from which to analyse recent developments in the commercialization of the United States public accounting profession. Using two examples, one concerning the pricing of tax services and the other concerning the limited use of tax advice, I illustrate how a focus on commercialism deteriorates certified public accountants’ fiduciary relationships with tax clients and calls into question their fundamental functionalist claims of professionalism.