Women in Accounting - Literature review Example

?WOMEN IN ACCOUNTING Content Page Introduction 2 Literature Review 3 Historical Rise of women and their roles in accounting 3 Barriers and difficulties faced by women in the accounting industry 4 Work of various accounting boards in the UK 6 Methodological Framework 7 Presentation and Analysis of Data 8 Conclusion and Limitations 9 References 11 Appendix 12 Introduction Over the years, gender equality has become an issue that has taken a global dimension. National and international bodies have taken up the issue strongly and are championing the course of bridging the gap between males and females. The United Kingdom has a tall history as far as gender issues are concerned. As gender equality advocacy continued, the way became paved for women to be seen in all aspects of life including education, profession, planning and leadership. Accounting as a subject and profession has its own part of the history as far as female participation is concerned. and It is worth mentioning that the need to integrate women in the everyday processes of life was championed by specific people who are noted in world history the world over. In the area of accounting for instance, names such as Ellen Libby Eastman, Mary E. Murphy and Helen H. Fortune come up for discussion (Bosompem, 2007). With their effort, the way has been paved for an all-inclusive women participation in accounting. Conceding the special role that women have played and continue to play in accounting, the aim of this study is to reflect on the role of women in accounting from the 1960’s till 2010 with special emphasis on women in accounting in the United Kingdom. Based on this aim, the following objectives have been set to guide the writer in achieving the aim of the study: 1. To identify reasons why women were barred from taking up courses such as accounting. 2. To assess the role of women in accounting from the early 1960s to 2010. 3. To identify specific challenges that women in accounting has faced over the years 4. To examine the works of various accounting boards in the UK 5. To identify possible means by which women in accounting can achieve greater successes in their duties in years ahead. Literature Review Women in the gender discriminatory era In the article ‘Gender Discrimination, the term gender discrimination is explained to be characterized by the unequal treatment of a person based exclusively on that person's sex (Law JRank, 2009). One unfortunate situation with gender discrimination is that women have been the worse affected. The National Coalition for Women and Girls in Education 2002 for instance notes that “in many cases, females were denied entry into training programs for higher-wage, traditionally male, industry and technical occupations”(123HelpMe, 2011). This observation brings to discussion the issue of gender stereotyping which is an indirect form of gender discrimination. Stereotypes “reflect ideas that groups of people hold about others who are different from them” (Media Awareness, 2010). Painfully, women were not discriminated because they lacked he capability to take up challenging responsibilities and courses in education and but were discriminated on the mere grounds of myths and self-cooked believes that purported women to be inferior to men (Yankson, 2010). For this reason, not many women were seen as achievers as far as educational and professional competences such as accounting were concerned. Gender stereotyping, bias in teacher practices and harassment by other students discouraged non-traditional enrolment by females (123HelpMe, 2011). But lo and behold, there was coming a time when women would see freedom. Historical Rise of women and their roles in accounting According to Jacobs & Schain (2006), American Institute of Certified Public Accountants (AICPA) officials report that women are drawn to accounting because “women tend to be organized and good with people, and both are absolutely crucial to this profession….Women also develop good time management skills trying to juggle kids and work (Maeglin, 2004:A32).” This realization was made in the wake of report by the AICPA that in 2002, 57 percent of accounting graduates were women (Maeglin, 2004). Initially, accounting was confused with terms such as bookkeeping and clerk. In this direction, Kirkham L.M & Loft A. 2003 for instance posit that “by 1930, the professional accountant had come to be constituted, in part, as something that is “not a clerk or a bookkeeper and, in part, as something that is not a woman”. According to Scholasticus (2010), “financial accountancy is an art and science that involves recording transactions in a particular manner. “ In his opinion, “the idea of accounting is to record the transactions as briefly and honestly as possible”. As far as accounting is concerned, female names such as Miriam Donnelly, Christine Ross, Helen Lord, Ellen Libby Eastman, Mary E. Murphy, Helen H. Fortune, Beth M. Thompson and Mary E. Lewis can be mentioned. What is most impressive about these and many other women is the fact that “they stood out not only because of their gender but in many cases because of their accomplishments and contributions to accounting” (Gary, Flesher and Sharp, 2007). Women in accountancy have played very important roles over the years. One distinguishing role that an accountant like Christine Ross played in the 1880s was to empower fellow women in impart her knowledge of accountancy in working for “women’s organizations, wealthy women and those in fashion and business” (Gary, Flesher and Sharp, 2007). Helen Lord, like Ross also directed her work as an accountant in female related occupation by serving as the business manager of The Woman CPA in the 1940s. Her efforts ensured that the journal had a circulation of more than 2,200 (Gary, Flesher and Sharp, 2007). All the other eight women played equally vibrant roles towards the development of accountancy. By striving with hard work, a woman like Ellen Libby Eastman could rise to become chief accountant whereas Murphy became the second woman only to have received a doctorate from the London School of Economics in the year 1938. Later in 1952, “she received the first Fulbright professorship of accounting, with assignments in Australia and New Zealand” (Flesher and Sharp (2007). It is on record that most women who take up accountancy are able to advance to high in their professions that they are even able to take up entrepreneurship, setting up their own accountancy firms. Gary, Flesher and Sharp (2007) for instance reports of how through the encouragement of her husband, Beth M. Thompson “opened her own accounting business in Miami in 1951” Two major agencies stand out as far as the role played by women in accountancy are concerned. These are corporate finance and governance. Through faithful and dedicated service, women have ensured the survival of businesses by practicing ethics oriented accounting that determine the earnings and expenditures that have taken place (Scholasticus, 2010). In the business world, the success and growth of companies have been achieved because business owners and stakeholders depend on recorded trend of their financial transactions via the duty of the accountant. It is therefore right to suggest that the absence of the female account’s role in businesses would have seen most businesses collapse. One other area that women accountants have stood up tall over the years is the area of governance. As far governance is concerned, White (2000) observed that there are different funds that a government is expected to keep accountable to. Some of these funds include special revenue fund, which has to do with funds raised mainly through tax revenue, capital project fund, which has to do with monies designated for building and infrastructure, debt service fund, which has to do with long term financial obligations such as bonds, and general fund, which has to do with funds that do not fall under any of the categories. How well these funds are managed constitutes the basis for judging the accountability of a government. To this effect, two names that come up among several other women who have played significant roles in government accounting in the 20th and 21st centuries are Lydia Gueiler Tejada and Margaret Thatcher. As an accountant herself, when Lydia Gueiler Tejada was made the interim President of Bolivia from 16 November 1979 to 17 July 1980 ensured strict accountancy principles were adhered to. Margaret Thatcher was also the prime Minister of UK from 1979 to 1990 whose “economic philosophies provided a model for many countries as Hungary, Czech Republic, Mauritius, Chile among others” (Guevara, 2009) Barriers and difficulties faced by women in the accounting industry Achievements of women in accounting has not come easily for most of the women discussed in this essay and the several others who are in various offices, companies, government agencies and those working for themselves. One of the major challenges of women in accounting is the fact that they continue to be relegated to lower levels in the name of stereotyping. Loft (2002) observes that “professional accountants are not the only people working in the accountancy function, there are also large numbers of clerks and assistants employed. These are occupations which have, in the course of the twentieth century, become largely women's work.” She however laments over the fact that in the accountancy function, most of the well known top positions have become male driven whereas the meagre jobs have gone to the females. The simple reason she sights to this development is stereotyping. One other barrier that female accountants have to struggle with is the conflicting roles they play at work and in the family. The typical American family today is the dual-earner family (White & Rogers, 2000). Jacobs & Schain (2006) observe however that “It had been anticipated that increased labor force participation for women and subsequent participation in multiple roles would result in increased stress (p.99).” moreover, “there is research that suggests that a child’s well being suffers as a result of lack of time with parents” (Piotrkowski et al 1987).This has been a hindrance that bars most women from aspiring to the very top. Again, Jacobs & Schain (2006, p.105) points out that, women have been associated with people-oriented leadership style whereas men have been associated with task-oriented leadership style. This misconception about how women lead is a great barrier to most women. This is because there is always the fear among female accountants that they may not be able to inspire productivity as people-oriented leadership has been adjudged as such. Finally, though largely managed to some extent, gender discrimination has not been wholly eradicated as there still remain various sections of society characterized by pervasive gender segregation and discrimination (National Women's Law Center 2002). But there has been great success to a very large extent. United Kingdom has seen one of the world’s largest successes as far as the abolition of gender discrimination is concerned. Instead of discriminating against women, there ought to be programs in place that would enhance their efficiency. Jacobs & Schain (2006, 106) notes that several accounting firms are actively involved in promoting the advancement of women. They claim for example that KPMG has increased the opportunities for women to acquire high profile assignments which are part of the career ladder to promotion. They require that at least one woman be considered for each high profile assignment (Swanson, 2004). Work of various accounting boards in the UK The roles and functioning of accountancy in the UK and the world over have been championed by a number of accountancy agencies and bodies. The work of these bodies goes a long way to promote the wellbeing of the female accountant. Among these bodies are ACCA, ACA, CIMA, ICAEW, CIPFA, AAT. ACCA stands for Association of Charted Certified Accountants Moffat (2010) identifies a 2-way benefit of ACCA, which are employees and employers. According to him, ACCA provides the employee who successfully qualifies with “personal satisfaction of having acquired the business sills, and better employment prospects.” As far as the employer is concerned, there is the “assurance that the employee has the skills necessary to progress to more senior management positions” (Moffat, 2002). ACA stands for Associate Charted Accountant. According to the BPP Status Blog (2010), upon completion of ACA, one can “become a charted accountant in industry or practice, giving professional advice and making high-level strategic decisions.” The Institute of Chartered Accountants in England and Wales (ICAEW) has high standards of professional conduct and competence and is the largest professional accountancy body in Europe, with more than 128,000 members” and this is according to the BPP Status Blog, 2010. According to CIMA Global (2011) CIMA, standing for Chartered Institute for Management Accountants is “the world’s largest professional body of management accountants, which offers the most relevant finance qualification for business.” In all, these are bodies that ensure that people acquire the right accountancy qualifications and practice accounting in the most professional way as possible. Methodological framework There are several methodological and research designs used in the field of accountancy. However, the writer finds the positivism approach as the most appropriate for this write-up. This is because positivism embarks on critical and interpretative approaches which conform to the aim of this write-up. Positivism research design hinges on the assumption that the world is external and objective. This means that the observer is independent and passes judgment based on personal discretion. Positivism is also associated with quantitative methods, numbers and statistics. For this research, statistics of women in accounting from 1960 to 2010 with particular emphasis on articles about women in accounting published each decade are statistically analysed. Presentation and Analysis of Data According to the Management and Accounting Web (2011), the following are statistics on the number of articles published about women in accountancy from 1960 to 2010. These have been grouped according to decades in the order, 1960s, 1970s, 1980s, 1990s, and 2000s Table 1: Number of Articles published on Women in accounting from 1960 – 2010 in the UK Decade Number of Articles Difference between previous decade 1960s 1970s 1980s 1990s 2000s 17 106 150 408 545 - 89 44 258 137 Total 1226 Table 1 gives very interesting statistics on articles published about women in accounting from 1960 to 2010. In the 1960s, there were 17 articles, which rose by 89 articles in the 1970s to 106. In the 1980s, there was another increase of 44 resulting in 150 articles in that decade. 1990s saw a very wide difference as compared to the previous decade with 258 additional articles, pegging the number of articles in that decade at 408. The 2000s saw yet another rise 545 with a difference of 137 articles against the preceding year. All the decades saw rise in the number of articles published on women in accountancy. This rise is an indication of the growth of the number of women who took up accounting. It also presents the level of awareness that was created about women in accounting. Clearly, the more people were informed, the more they wrote about women in accounting. The graph below represents the rise that was experienced in-between the decades under review. Figure 1: Number of Articles published on Women in accounting from 1960 – 2010 in the UK Reasons that can be attributed to the continuous rise in the number of articles written about women in accounting can be summed up as follows: 1. Introduction of information and communication technology made the accessibility of published works easier and quicker. 2. Repel of gender discriminatory issues encouraged more women to go into accounting. 3. There were inspiring role models of women who had background in accounting taking top governmental and corporate positions. Example Lydia Gueiler Tejada and Margaret Thatcher. 4. There was the formulation of advocacy groups on women in accounting over the decades. 5. Issues of women in accounting became issues of national concern. Conclusions and limitations of research This paper has reviewed the role of women in accounting. It has been established that the woman has a very important place as far as accountancy is concerned; globally. Initially, women were discriminated against on the grounds of gender though there were no empirical proofs that they could not live up to the task. Today, the names of women like Christine Ross, Helen Lord, Ellen Libby Eastman, Mary E. Murphy, Helen H. Fortune, Beth M. Thompson and Mary E. Lewis can mentioned as proud pioneers of women in accountancy whose footsteps have been followed by a lot more women. The way forward now has to do with the total eradication of stereotyping and discrimination. As long as there have not been any empirical proofs that women cannot take up top positions in the accounting field, the practice of pushing them only to subordinate positions should cease. As a matter of fact, women like Margaret Thatcher and Lydia Gueiler Tejada have proofed beyond all reasonable doubt that that women can live up to the task. This research work which compared the popularity of women in accountancy over a couple of decades has yielded its aim of reflecting on the role of women in accounting from the 1960’s till 2010 with special emphasis on women in accounting in the United Kingdom. This was however done amidst a couple of limitations though the limitations did not affect the reliability and validity of data gathered. The major limitation faced was accessibility of data on the statistics of women in accounting was extremely difficult to come by. REFERENCE LIST 1. Darwin, Lawrence. Principles and Practices of Action Research. Accra: Cita Press., 2008. 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