GENDER ISSUES IN ROMANIAN ACCOUNTING PROFESSION
GENDER ISSUES IN ROMANIAN ACCOUNTING PROFESSION
Author(s): Costel IstrateSubject(s): Gender Studies, Accounting - Business Administration, Human Resources in Economy
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: accounting; women; accountancy; glass ceiling;
Summary/Abstract: Women are very numerous in the Romanian accounting profession: they represent 70% of chartered accountants and 65% of auditors. At university level, female students outnumber male students (80% vs. 20%). The theory of glass ceiling is confirmed in the case of accounting organizations, but for the companies listed on the Bucharest Stock Exchange, the CFO is a woman in more than 50% of cases. How can we explain this majority of women in the accounting profession? Responses to a questionnaire addressed to about 250 accountants lead us to the identification of certain stereotypes on accountants and on accounting: patience, meticulousness, the static nature of the activity.
Journal: Review of Economic and Business Studies (REBS)
- Issue Year: 2012
- Issue No: 10
- Page Range: 21-45
- Page Count: 25
- Language: English