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Handbook on Well-Being of Working Women pp 317–343Cite as

Women Accountants in Practicing Accounting Firms: Their Status, Investments and Returns

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Part of the book series: International Handbooks of Quality-of-Life ((IHQL))

Abstract

This chapter examines the structure of accounting firms within which certified women accountants find work, expect to be completely assimilated, and hope to advance their careers to the point where they become managing or ordinary partners of their firms. Most well-known regional and national accounting firms were established by men whose founders’ names have become their corporate logos. This is a tradition that has been handed down from generation to generation. The domination by men has started to change very rapidly. In the last 20 years, the number of qualified women accountants in the U.S. has outstripped that of men according to American Institute of Certified Public Accountants; yet these women occupy few strategic positions in accounting firms. This chapter also reports the result of our study that explores how the perception of women accountants on their status, investments and returns therefrom, may or may not influence their decisions to remain as career accountants or to leave. Accordingly, a conceptual framework and structured self-administered questionnaire were developed. Questionnaires were mailed to 140 female accountants in five states. The result suggests that women favorably perceive their status, investments and returns they get from being practicing accountants. However, their matriculation into the strategic positions of partners and managing partners is severely constrained by the choice of firms they work for, family and gender issues, and also by long standing traditions. Equality of pay, sabbatical and being given special considerations in audit and consultancy assignments seem to be less important issues to them.

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Acknowledgements

Our heart-felt gratitude goes to Oxford University, London for organizing Round Table Conference in March 2010 in which this paper was first presented. Walking through Oxford University seemed like walking through a beautifully arrayed historical landscape of first-class educators, scientists and religious missionaries of the last 500 years. It was an awesome experience. That, we too, have been to the home where some of greatest minds had resided, worked and illuminated the world with their breath-taking acccomplishments is the greatest honor we enjoyed. We thank Southern University at New Orleans for its support and in making it possible for us to attend. We appreciate the role Society of Women Accountants and Finance, New Orleans Chapter played in linking us to women accountants in the states we surveyed. We are also grateful to Mrs. Camille Alexander, Administrative Assistant to the Dean who designed the Conceptual Frame Work. Finally, we thank Mrs. Paulina Okpechi and Mrs. Nancy Belmasrour for their support and encouragement during the long hours we spent in the libraries trying to complete this assignment.

We welcome any suggestions and comments that will improve the quality of our follow-up study. Kindly direct your suggestions to any of us.

Author information

Authors and Affiliations

  1. Business Administration, Southern University, New Orleans, LA, 70126, USA

    Simeon Ogbulafor Okpechi

  2. Math, Southern University, New Orleans, LA, 70126, USA

    Rachid Belmasrour

Authors
  1. Simeon Ogbulafor Okpechi
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  2. Rachid Belmasrour
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Corresponding author

Correspondence to Simeon Ogbulafor Okpechi .

Editor information

Editors and Affiliations

  1. Department of Management College of Business Administration, University of Northern Iowa, Cedar Falls, Iowa, USA

    Mary L. Connerley

  2. Department of Management and Marketing School of Management, Rhode Island College, Providence, Rhode Island, USA

    Jiyun Wu

Appendices

Appendices

Appendix 1: Conceptual Frame Work

Appendix 2: Women Practicing Accountants Questionnaire

Women Practicing Accountants Questionnaire

Confidential: The responses to this questionnaire are not identifiable to individuals, and they will be used only for overall statistical analysis.

It is assumed that you are working in the firm with a long-term career objective; therefore, your candid and truthful responses will help in understanding the challenges and concerns women face, and the rewards they get in their places of work. Kindly complete the questionnaire. It is estimated to take about 10 min. Thank you.

Please Tick or Circle Your Response
  1. 1.

    As a woman practicing accountant in an accounting firm, how do you see your college education and training as preparing you for the job or career. Would you say:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  2. 2.

    Having studied hard and passed the CPA examination, you would think that the investment in time and money is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  3. 3.

    On the investment in time and money for passing CPA examination, the effect on my making a career as a practicing accountant is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  4. 4.

    Consider your initial salary and those of other business majors when you graduated, your salary was higher than the rest as an accounting major. Do you agree? Tick one.

    Yes  No

  5. 5.

    If yes, do you think that the effect of this initial salary on your status is: (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  6. 6.

    On the payment of high initial salary, the effect is recognition of your potential as a career practicing accountant: (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  7. 7.

    In the accounting firm, everyone is required to report promptly of his/her duty post and ready to work hard to meet clients’ deadline. Do you agree? 

    • Yes  No

  8. 8.

    If yes, do you think that the effect of this on nursing mothers or women raising school-age children is: (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  9. 9.

    On reporting promptly on duty post and ready to work hard to meet clients’ deadline, the effect on mothers caring for severely ill spouse or child is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  10. 10.

    On reporting promptly on duty post and ready to work hard to meet clients’ deadline the effect on men’s career is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  11. 11. 

    Does your firm have a flexible work schedule policy? Yes  No

  12. 12.

    If yes, do you think the effect of such policy on your performance on the job is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  13. 13.

    On your firm having a flexible work schedule, the effect on you remaining long with the firm is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  14. 14.

    On your firm having a flexible work schedule, the effect on how long you are likely to stay in the firm to meet your career objective is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  15. 15.

    Does your firm allow women to have time out (sabbatical 3 years) to raise their families while keeping their seniority positions in the firm?

    • Yes  No

  16. 16.

    If yes, the perception of your work environment is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  17. 17.

    If No, the perception of your work environment is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  18. 18.

    Does your firm consider the special family issues concerning women when making audit or consulting work assignments that require traveling for days?

    • Yes  No

  19. 19.

    If yes, the effect of this on my performance considering my family is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  20. 20.

    On women being given special consideration when assigning audit and consulting jobs that require traveling for days, the effect on my being able to manage my career and family responsibilities is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  21. 21.

    the effect of this special consideration on how long I will stay with this same firm is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  22. 22.

    the effect of this special consideration on my status with the firm is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  23. 23.

    Have you been receiving annual pay increases since you joined the firm?

    • Yes  No

  24. 24.

    If yes, how would you rate the raises:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  25. 25.

    On annual increases in salary, do you think that the effect on your investment in time and money is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  26. 26.

    on annual increases in salary, the effect on maintaining my family’s financial responsibilities is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  27. 27.

    Does your firm pay for your in-house and outside continuous professional development courses?

    • Yes  No.

  28. 28.

    If yes, the effect on my performance is: (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  29. 29.

    On payment by the firm of professional development courses, the effect on firm’s return on investment on me as an accountants is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  30. 30.

    On support by the firm of my professional development, the prospect of me representing the firm on outside engagement is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  31. 31.

    Does your firm have women in key management positions? Yes  No

  32. 32.

    If yes, what do you think the effect of this would be on attracting women and retaining them in the firm? Would you say:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  33. 33.

    If No in question 10, the effect of this in attracting and retaining women is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  34. 34.

    If No in question 10, the effect of absence of women in key positions in firms is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  35. 35.

    How would you rate your firm’s policy on equal pay for equal work in the last 10 years? Would you say it is:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  36. 36.

    On equal work and equal pay, the effect on the recognition of women for outstanding performance will be:

    •  (a) Very favorable (b) Favorable (c) Negligible (d) Unfavorable (e) Very Unfavorable

  37. 37.

    Have women in your firm received any firm’s award for outstanding

    Performance in the last 10 years?

    • Yes  No.

    If yes, could you state the number: -------------------

  38. 38.

    Do you have women in positions to mentor other women in your firm?

    Yes  No.

    If yes, could you state the number: -----------------

  39. 39.

    What is your present position in your firm? Kindly provide it here:--------------

    •  (a) A Manager (b) A Director (c) A Partner (d) A Managing Partner (e) A CEO

  40. 40.

    How long have you been with the firm? Please state: ---------- years.

  41. 41.

    If you would like to have a summary of this Study, kindly provide your:

    E-mail:------------------------------

  42. 42.

    Thank you for your time and patience. May your labor of love never go without being rewarded!

      Send Completed Questionnaire to: Dr. Simeon O. Okpechi, College of Business and Public Administration, SUNO, 6400 Press Drive, New Orleans, Louisiana 70126.

Appendix 3: Pie Chart Graphs (19.1, 19.2, 19.3, 19.4, 19.5, 19.6, 19.7, 19.8, 19.9, 19.10, 19.11, 19.12, 19.13, 19.14, 19.15, 19.16, 19.17, 19.18, 19.19, 19.20, and 19.21)

Graph 19.1
figure 1

College education and training for job (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.2
figure 2

Passing CPA examination as investment in time and money (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.3
figure 3

Passing CPA examination, investments in time and money as factors in career decisions (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.4
figure 4

Annual pay increases: effect on investments and returns (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.5
figure 5

Respondents perception of annual pay raises (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.6
figure 6

High initial salary and effect on recognition (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.7
figure 7

Special considerations to women and its effect on status (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.8
figure 8

Support for professional development as enhancement for representing firm outside (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.9
figure 9

Equal pay equal work effect on recognition for performance (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.10
figure 10

Annual pay increases: effect on investments and returns (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.11
figure 11

Comparison of accountant’s initial salary with other business majors (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.12
figure 12

Annual pay increases as returns on investments (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.13
figure 13

Effect of annual salary increases on investments in time and money (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.14
figure 14

Sabbatical is granted (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.15
figure 15

Granted sabbatical and work environment (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.16
figure 16

Not granted sabbatical and work environment (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.17
figure 17

Having or not having women in key management positions (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.18
figure 18

Attracting and retaining women (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.19
figure 19

Not attracting and retaining women (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.20
figure 20

Women in key positions to mentor others (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Graph 19.21
figure 21

Perception of firm’s policy on equal work and equal pay on retention (Source: Women Accountants In Practicing Accounting Firms, Survey 2009)

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Okpechi, S.O., Belmasrour, R. (2016). Women Accountants in Practicing Accounting Firms: Their Status, Investments and Returns. In: Connerley, M., Wu, J. (eds) Handbook on Well-Being of Working Women. International Handbooks of Quality-of-Life. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-9897-6_19

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