The Barriers for Womens Advancements in the Accounting Profession - Essay Example

?Feminist Accounting Introduction In the era of globalisation, the free movements of goods, services and investments across national borders open themobility of people across nations, thereby; opening opportunities for people around to world to find employment that fit their skills and enter into productive labour (Soros, 2002; Suarez-Orozco & Qin-Hilliard, 2004). This reality fortifies the idea of workers’ empowerment in their line of work. However, as the ideal uses the neutral word of workers and employees, the reality of modern workers is beset with contradictions requiring further articulation (Lyon, 1996). In the labour market, the presence of higher educated men and women is obvious. Nonetheless, despite the presence of many women one perceives one of the most glaring contradictions of the contemporary period – as women outnumber men in the universities and continuously demonstrate their abilities and skills in undertaking productive labour, extremely few women have made it in the higher echelon of management (Baron & Newman, 1980; Castilla, 2008; Reskin, 1988; Valian, 1998). Although this truism is manifested in, almost all segments of the labour sector, its actuality is clear and evident in the profession of accounting. In a study, Kornberger, Carter and Ross-Smith (2010) have found out that despite a number of initiatives in removing the underrepresentation of women accountants in the upper strata of firms, the proportion of women accountants reaching partner level remains much lower than other levels in the firm. Recognising the prevalence of discrimination in the profession of accounting (Gherardi & Pogio, 2007; Kornberger et al., 2010; Lehmann, 1992), this study will evaluate the various factors deemed to impede the advancement of women accountants and minority groups. Likewise, the study will also be discussing possible steps that may be undertaken in order to pave for authentic equality of opportunities for men, women and ethnic groups in the profession of accounting. This study is significant in view of the observation that gender is an “under-researched field of study in accounting” (Kornberger et al., 2010), thus, creating a gap on the body of knowledge relevant to the subject matter of this study. The study will be having the following sections. The first part is the introduction wherein the issue of the research, purpose of the study, the significance of the research, the methodology use in the study, the structure of the paper and the hope of the researcher are laid down. The next part will deal with the barriers that inhibit women’s progress in the accounting profession, while in the third segment; possible solutions will be proffered to address the issue. Finally, the fourth section will be the conclusion of the study. In the end, it is the hope of the researcher that this study may contribute to the clarification of the issues raised in the research and, in a way, offer workable solutions to gender inequality in the profession of accounting. The Alienating Factors Accounting as a profession responds to the challenges posed by the global society (Shafer, Ketchand & Morris, 2004). The responses are not limited only in coming up with conceptual frameworks that will further empower the clients and the public, especially after the global economic downturn. It also includes the endeavour of connecting the theoretical frameworks of accounting with reality, thus addressing not only the fundamental epistemological and methodological issues of the field but also its socio-political and economic concerns (Brewster, 2003; Nelson, 1995; Shafer, Ketchand & Morris, 2004). This thrust is significant as it counters the notion that accounting is neutral, objective and that its service is primarily to the client only (Carter, Clegg & Kornberger, 2010). It is in the context of change and challenges that the alienating factors hindering the advancement of women in the profession is highlighted (Gallhofer, 1998). Women’s struggle for emancipation is long and arduous (Firestone, 1972; Tong, 1998). Feminist discourse, regardless of strands, brings to light the fact that women’s stories in the course of humanity’s story has been excluded (Tong, 1998). This reality is never more visible in the field of accounting. The narrative of women’s continued implicit exclusion in the partner status of most accounting firms is drawn from the following factors organisational barriers, language, the concept of client and the socio-cultural and historical context with which accounting traces its origin. Organisational barriers include policies that fail to recognise the fundamental integrity of women in terms of her sex and gender. Sex and gender are two different concepts (Smith, 1999). Sex refers to the physiological difference between man and woman manifests by the genitals (McNay, 2000; Smith, 1999; Tong, 1998). The sexual difference is inherent between man and woman, but it is not a penultimate differentiation (The Republic, 1995). Rather, it is something natural intrinsic in the physiological set up of human beings. On the other hand, gender is a social construct defining femininity and masculinity. As a social construct, gender is not inherent in both men and women, but both are expected to conform to the stipulated attributes ascribed to both genders (McNay, 2000). In this regard, organisational barriers hindering women’s progress in accounting are affecting women in terms both of her sex and of gender. Pregnancy is intrinsic to women’s nature by virtue of her sex. The physiological disposition of women gives her the capacity for child bearing. This is true not only of women, but also of all female sexual animals. As such, it can be deemed as something innate in lieu of the female sex. However, in accounting, there are numerous stories of women accountants who have to hide or remain silent about their pregnancy because it is not accepted and is seen as an aberration in the schedule of the flow of the firm (Haynes, 2008a; 2008b; 2008c; Kornberger et al., 2010). In fact, women who are pregnant, because of their pregnancy, are not promoted (Haynes, 2008a) and are made to suffer cuts from their bonuses due to maternity leave (Haynes, 2008a). Moreover, it has been observed that women who went on maternity leave have difficulties when they return to work, since normally, what happens is that most of her clients are given to others (Kornberger et al., 2010). As such, a pregnant accountant has to arrange with other women regarding her clients so that when she returns from maternity leave, she will still have her own portfolio (Kornberger et al., 2010). Furthermore, Haynes (2008a; 2008c) has found out that women are implicitly not encouraged to give birth during the tax season. This is because women who go on maternity leave during this period are judged lazy and are considered as escaping from the hectic schedule and heavy workload (Haynes, 2008a; 2008c). Although there is no explicit policy banning women to give birth during the tax season, but the negative impact resulting from the maternity leave is enough to prevent women in giving birth or even becoming pregnant (Haynes, 2008a). In this situation, it can be deduced that women in lieu of her sex is impeded. Pregnancy, which is natural by virtue of her sex, becomes an obstacle in the pursuit of her career. Pregnancy “can be characterized as an unwelcome intrusion of the fertile body into the professional environment” (Haynes, 2008a, p. 844) In terms of gender, women are prejudiced. The expectations of the organisations from women can be categorised as falling between inclusion and exclusion (Kirkham, 1992; Fearful & Kimonou, 2006). If a woman aspires to become one of the partners, she has to become one of the boys (Haynes, 2008c). This means being macho, appearing strong and unwavering in the pursuit of career regardless of other relations (Haynes, 2008c). If, on the other hand, the woman accountant is not an enterprising person and is willing to make a compromise between family and career, then she is judged as not being serious enough in her work. In their view, her capacity is diminished; thus, she is given less demanding clients or functions and in effect, relegated in the lower strata of the firm (Castilla, 2008). This perception perpetuates the age–old belief that women cannot be an integral part of anything since she is weak, always compromising, she is not competent enough to handle complex matters and she is limited in what she can do by virtue of her femininity (Lehmann, 1992; Ospina, 1996). In addition, women accountants’ bodies have to conform to what is expected by the organisation (Haynes, 2008a; 2008c). Women’s bodies is no longer defined by women’s presence but is subdued by the expectations of the organisation. Failure to comply entails consequences such as being taken not seriously, sexual harassment, objectification of the woman and her body, and devaluation of women's work and worth as a person (Anderson-Gough et al., 2000; Broadbent & Kirkham, 2008) This differentiation stems from the antiquated gender differentiation. As mentioned, gender is a social construct and has no intrinsic necessity. Still, gender has become a key issue for women accountants (Ciancanelli et al., 1990). They have to be masculine enough to make it to the top; otherwise, they have to remain as a regular employee. This shows that climbing the ladder in an accounting firm is not ‘really’ base on merit, but on how a woman has integrated herself in the boys club (Broadbent & Kirkham, 2008). Although it is stipulated in all organisational handbooks that promotion be based on merit, but in experience, it is based on not only merit but also on how proficient one has created a social network. As such, “organizations are, institutionally, both sexist and racist and that this combination of andro- and ethnocentricity has clear and potentially detrimental implications for ethnic minority women” (Fearfull & Kimonou, 2006, p. 879). These policies are not conspicuous, but it is implicit and is integrated in the day-to –day habits of the work. Promotion for women is not only a matter of how reliable is she in the performance of her function, but it is also a question of how manly can a woman become. Organisational barriers fail to recognise that women often try to find the family life-work-balance and that the importance of taking care of one’s web of relationships is not a sign weakness of women, but is one of the parameters with which women defines and identifies herself (Gilligan, 1982). In failing to recognise the natural in women and in re-creating the gender of women to suit business needs or in affirming the gender assumptions that women are weak, feeble, emotional, uncertain and wavering, accounting has institutionalised gender dichotomy and prejudice. As such, established barriers that impede women’s advancements are embedded in the organisational and social structures. Another barrier that has been identified is language (Kornberger et al., 2010). Language is the instrument with which the framing of experience and what is claimed to be real is articulated and shared (Wittgenstein, 1972). As such, social structures are cognitively acquired, assimilated and reinforced through the language that is used (Kornberger et al., 2010). Women accountants’ disadvantages in the area are reinforced through the language game that is institutionally entrenched. Take the case of Sky and the flexibility initiative. The terms ‘talented women’, ‘succeeding’ and ‘hostile environment’ have been mentioned repeatedly by a Sky CEO as she tries to frame the rationale behind the flexibility initiative. Flexibility scheme allows women to work around their schedule. Kornberger et al. (2010) claim that in choosing to describe the organisational and social structure of the company in those terms, the organisations has instituted gender bias in terms of its failure to articulate the difference between women's sex and her gender. It is maintained that flexibility in Sky does not oppose the existing organisational structure that affirms presenteeism as the sign for dedication and commitment to one’s clients and functions. In fact, it has perpetuated the gap and has hidden the gender inequity by using the term ‘keeping talented women’ when, in fact, what it does is it encroaches into the family life of the accountant with indifference on how the woman accountant manages her time at home (Kornberger et al., 2010). Technically, the ethos behind flexibility initiatives is the ‘dual agenda’. Under the dual agenda, the company find alternative means with which it can achieve business success and recognise the integrity of human value. However, when policy is applied in order to keep talented women in a hostile environment, it fails to recognise that gender as a social construct is built upon human actions and interactions (West & Zimmerman, 1998). It does not uphold the relational dimension of women and has misconstrued the physical presence of women as affirming gender equity. In effect, what it does is maintained the traditional standards, accommodate talented women, but ignores other facets of women’s lives and stories and develops a framework that is determinative only of the success of the business through the satisfaction of the client. This one-track mindedness, again, distorts women’s gender as enabling in terms of action and human interaction (Kornbergrer et al, 2010; West & Zimmerman, 1998). Language, together with the organisational barriers, have contributed to sexism via failure to recognize the difference between women’s sex and gender, by affirming the prejudicial understanding of women’s gender, by distorting positive construction of women’s gender and by supporting and sustaining male dominance in the field by encouraging women to become macho and masculine to gain advantage. One more obstacle that has been determined is the centrality of clients in the profession (Anderson-Gough, grey & Robson, 2000; Haynes, 2008a; 2008c; Kornberger et al, 2010). It reduces accountants’ subjective humanity into utility. This condition works for both men and women accountants. It is just more obvious with women accountants because the requirement to subsume everything under the clients’ needs conflict with family schedule. Client satisfaction is an integral in the success of all economic institutions. However, it should also be remembered that together with client satisfaction, stakeholders’ needs should also be addressed. In this regard, women accountants are essential stakeholders, as efforts should be made to lessen the quaint and unpredictable demands of clients. Finally, the last barrier that has been identified is the socio-cultural and historical roots of accounting itself. Accounting’s origin is contributing to the perpetuation of sexism and racism in accounting. Lehmann (1992) has shown that there is a long history of male dominance in the field. Women have been consistently excluded from the profession because of the assumption that they are intellectually incapacitated to handle numbers and letters, aside from the fact, that there are certain restrictions to women mobility. Indeed, women mobility is now currently encouraged, but it is still inadequate in supporting gender equity in accounting (Broadbent & Kirkham, 2008). Accounting’s history is full of male stories, and remarkably little space has been provided for the narratives of women accountants (Kirkham & Loft, 1993; Komori, 2008; Lehmann, 1992). This truism carries on the patriarchal values and structures that demean women and exclude them from meaningful discourse and pursuit. It vital to understand this facet accounting history as it shows that the profession is considered as male domain and that the failure to integrate women’s stories in accounting creates a uneven picture of the profession, and form an incomplete representation of accounting. Moreover, in the history of accounting, men themselves debate regarding the possibility of women inclusion in the profession (Lehman, 1992). Arguments presented supporting women’s exclusion show discrimination against women and the upholding if Victorian values wherein women are weak, women need to be protected and they cannot be accomplished outside the home (Kirkham & Loft, 1993; Lehmann, 1992). Although the current situation is no longer, as oppressive as before; however, entrench structural bias persists and it is creating demands on women that fail to recognise their inherent dignity and abilities as women. As such, recognising the socio-cultural and historical roots of accounting will enable scholars understand why there is a sustained effort in excluding women from the upper level of accounting firms (Kirkham, 1992; Kirkham & Loft, 1993; Lehmann, 1992). The barriers that have been identified may not be exhaustive, however, these impediments to women’s advancements in accounting show that the experience of the glass ceiling in the profession the profession is as real as the portfolios that women accountants are handling. Juggling in this reality, women are forced to choose between career and family life when, in fact, there is no need for a divide between the two. The Steps In identifying, the barriers for women’s advancements in the accounting profession provide an insight as to what possible actions can be undertaken to eliminate the gender problem that is prevalent in the profession of accounting. Although much research still needs to be done to understand fully the extent of the gender bias (Kirkham, 1992; Kornberger et al, 2010; Lehmann, 1992), current literatures and experiences have provided resources with which policies authentically cognizant of women’s gender and sex can be laid down. Some of the suggested policies are First, reformulate flexibility initiatives. It has been implemented in prominent accounting firms and, in fact, some have been awarded as employers of the year because of flexibility initiative. However, Kornberger et al (2010) have observed that it is not emancipator, but it perpetuates existing institutional sexism and racism. The reformulation is an integral on the premise that any initiatives to address gender inequity should not be theoretical only. It should be substantial and have a direct effect on the structures that promote sexism and racism. Existing flexibility initiatives are coined masking the existing gender inequity (Kornberger et al., 2010). In this regard, the reformulation of flexibility initiatives includes seminars removing in principle and action the gap between presenteeism as a sign of commitment vs. flexibility as casting queries to commitment. The deconstruction of the cognitive awareness begins with shift not only in language but also in knowledge. From there, members of the senior management supporting authentic equal opportunities should spearhead the drive towards creating an authentic arena or platform wherein both men and women will be given the opportunity to prove their skills without perverting their nature or creating unnecessary gender demands. Helping women find the family life –work balance is part of the moral obligation of then management as they use human capital in the pursuit of the fiduciary responsibilities. Finally, there should be a continuous training and re-orientation relevant to gender equity, at all levels, to raise the consciousness of all employees, management and even directors. This task is difficult because of entrench patriarchal structures, but it is not impossible. Second, the shattering of the glass ceiling, the invisible barrier impeding women’s advancements in accounting, require not only the reformulation and restructuring of policies that do not provide equal opportunities, but it also requires the involvement of the society and state as a whole (Dambrin & Lambert, 2008). The state should provide adequate pre-school child care solution so that women will not be overburdened by double-burden. As the African proverb says, it takes a whole community to raise a child, mothers should not be the only person responsible for the rearing of the child. No sacrifices must be made because family relations are as necessary as a career in sustaining one’s self and identity. Women should not be made to decide which of the two is more valuable because both are essential in defining self and the pursuit of the good life. Furthermore, laws protecting mothers from disadvantages resulting from their maternity leave should be passed. This is not because pregnancy is a disease, but it is because compared with productive labour, pregnancy has been devalued and women’s bodies, pregnancy and motherhood have been appreciated as an unnecessary gap in the workflow. Women’s bodies, pregnancy and, motherhood are part women’s identity, important segments of their life cycle and identity. It is not an aberration of women’s nature. Third, moreover, in order to break the glass ceiling, the objectification of women’s bodies in accounting should be stopped. Women’s bodies have inherent dignity in view of the fact that the female human body becomes the attestation of their authentic being in the world ( Merleau-Ponty, 1962). This is essential because there is a demand in accounting for women’s bodies to conform to what is considered as decent and serious enough to be part of the profession. Women’s bodies define their humanity. It is not an object that is stared at, but it is in itself communicating and characterising the personhood and subjectivity of women (Meyer, 2002). The objectification of the body of women inth profession have reduced women set women not as equals in the field but as object to reconstructed and stared at before they can be given due respect and accord (Haynes, 2008a). It results into women’s continued reforming of their bodies to conform to the male stare and social standards (Meyer, 2002) Fourth, support the move that accounts for an accounting methodology that will provide room for the voice of women accountants. Neutrality and objectivity of accounting is questionable especially after Enron, the Lehman Brothers and US sub-prime mortgage market, excessive risk taking and some financial products that have become so complex and twisted have clearly shown that accounting is not neutral, never objective and certainly not value free. By accepting a methodology that recognises subjectivity, public interest and social concerns can the glass ceiling of accounting be slowly shattered. Fifth, the creation of feminist accounting methodology not only because of the number of capable and intelligent women members of the field, but also because of the fact that women accountants approach to the profession opens room for the voice of subjectivity and femininity to be integrated in the masculine world of accounting. This is essential in the light of the truism that removing women’s approach and story in the field has generated an accounting that does not account for the concrete and authentic situation of people. This is claimed on the premise that objectivity and neutrality is a figment of an illusion as shown already by Kuhnian paradigm. Everybody approaches or enter into a discourse with their own frames and conditioning. As such, nobody can claim neutrality in their works or endeavours. As noted earlier, what has happened in Enron shows that accounting can never be objective and neutral. In this regard, the quest for feminist accounting methodology has become more urgent not only to bring back the trust to the profession, but also to inform the accountants that they are responsible to the greater public. Accounts of women accountants have shown that the feminist methodology is in the offing. In Haynes (2008a; 2008c) they have told that women accountants have embarked on informing their clients regarding what they can expect, what ought to be done, how things are being done. In this way, as women accountants are empowered in their functions, so too, are the clients that they served. Stakeholders are not left in the dark. Accounting too is affected and influenced by the socio-cultural, political and economic forces at work in the society. Sixth, the struggle for an authentic women’s inclusion in the field of accounting necessitates the recognition of the fact that women’s labour are equal with that of men. The notion that women are less serious with their functions because they have a family shows the real condition of women in the field of accounting in particular and in the society in general – they sacrifice their career for family because they still have not yet freed themselves from the age-old notion that the best place for women is the care of the hearth. In this sense, what needs to be done is the integration of the feminist discourse in the curriculum of accounting. This is a long shot, but it is necessary so that future accountants may be made aware of the oppression of women that is perpetuated by the profession. There is a need for a paradigm shift in the male understanding and appreciation of the genuine inclusion of women in the profession. It is in this way that the patriarchal values that are deeply ingrained in the psyche of male accountants can be slowly deconstructed. The path for emancipation is long and arduous, but it is vital to be undertaken by women – women accountants and those who sympathise in their plight. Likewise, it is in this way that both the academe and the profession together can work to remove prejudice against women. The academe plays an integral role in reshaping and influencing the viewpoints of students, who are the future accountants. In this sense, the academe can become the platform wherein the change in paradigm can be achieved. Finally, seventh, although this maybe a cliche, but it is vital that women accountants unite in order to deconstruct accounting and from the ashes of deconstruction, recreate accounting in such a way that it accepts women’s voice. This point is being raised because there are anecdotes wherein women themselves are not interested in becoming involved in women’s issues on the premise that it can jeopardize their work of which they have invested much already. As such, the call for a concerted action among women accountants is necessary in order to counter the long standing patriarchal tradition that is deeply entrenched in the profession. These steps may not be all encompassing, but it is with hope that these steps can guarantee that slowly but surely the shackles of prejudice can be removed. Conclusion The history of accounting is bereft of herstory. It has given much room for men’s inclusion, but has continuously exerted effort in excluding women. The glass ceiling the profession has erected fails to recognise the dignity, integrity and abilities of women accountants as women. It perverts women’s nature, gender, bodies and sex by requiring that women accountants be man enough, macho enough if they want to part of the upper echelon of the firm. Becoming one of the boys is demanded from women accountants. The invisible barriers that have been established support the debasement of women’s nature. These barriers are deeply ensconced in the organisational culture and structure, language, expectations, the very concept of clients in the field and in the socio-cultural and historical basis of the profession. Although other factors contribute to the embedding of patriarchal values to accounting, the identified factors are crucial in the continued perpetuation of sexism and racism in the field. As such, although efforts have been made to address the issue of gender inequity, the need to come up with authentic policies that recognises women’s voice and being should be consistently pursued. In this regard, this study suggests a reformulation of flexibility initiatives, state support to women during their pregnancy and in childcare and the development of methodology that will give women’s voice space in a male dominated profession, the recognition of the subjectivity of women’s bodies, of the weak link of objectivity to what may be real and the reality of subjectivity following the Kuhnian paradigm, the integration of feminist accounting methodology to the field, the academe as the venue wherein the change of male dominated framework can be deconstructed and, finally, the unity among women accountants to remove the bias against women in the profession. 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