An examination of gender stereotyping as an explanation for vertical job segregation in public accounting

Article Abstract:

A study is conducted to test the hypothesis that the evaluation of the managerial effectiveness of female accountants in public accounting firms is negatively affected by sex-role stereotypes, thus minimizing their chances of rising to upper-management levels. In particular, the study examines the possible existence of gender stereotyping at the manager level and the partner level, the scope of its existence and differences at each level, and the possibility that there are significant differences in gender stereotyping that can be attributed to the organization that the CPA works for. The hypothesis is tested using the Goldberg Paradigm. The findings do not provide strong support for the hypothesis in the context of the Goldberg model. No evidence is found that any sex bias affects how male or female managers evaluate women partners.

Research, Human resource management, Demographic aspects, Work environment, Sex roles, Employee performance appraisals, Performance appraisals, Stereotype (Psychology), Stereotypes (Psychology), Women accountants, Sex role in the work environment

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Redefining a certified public accounting firm

Article Abstract:

Accounting firms have been promoting themselves as client-service professionals that provide business solutions since the 1980s. In 1993, KMPG Peat Marwick released a 10-minute video that drew attention to the threat of international competition and proposed its own solutions. This self-promotion strategy is examined to gain a better understanding of how corporate advertising seeks to influence the attitudes and behaviors of its different audiences, and how cultural products may affect people's perception of the socially defined roles of audit professionals. Analysis of the video reveals that it seeks to convey the firm's commitment to its clients in an increasingly globalizing marketplace through the use of mythic concepts about markets, competition, freedom and social Darwinism.

Social aspects, Services, Marketing, International competition (Commerce), International competition (Economics)

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