Men’s Experiences of Paternity Leaves in Accounting Firms

IF 2.2 4区 管理学 Q2 BUSINESS, FINANCE Accounting Horizons Pub Date : 2023-09-01 DOI:10.2308/horizons-2022-099
Claire Garnier, Claudine Mangen, Edwige Nortier
{"title":"Men’s Experiences of Paternity Leaves in Accounting Firms","authors":"Claire Garnier, Claudine Mangen, Edwige Nortier","doi":"10.2308/horizons-2022-099","DOIUrl":null,"url":null,"abstract":"SYNOPSIS Accounting researchers and practitioners have made strides in addressing persistent gender inequalities in the accounting profession. However, these efforts have largely sidestepped men and masculinities. Our study considers the role of men and masculinities in gender inequalities by exploring how men in accounting experience paternity leaves. We conduct interviews with 13 men in audit firms in France. We find that fathers are reluctant to take leaves, which they view as vacation periods incompatible with their professional work. They see audit firms as offering less support to fathers than mothers, with support for fathers growing but still marginal. Finally, they experience a variety of emotions, including positive emotions around fatherhood and negative emotions around difficulties in reconciling fatherhood with professional responsibilities and paternity leaves. Practically, our findings imply that to address gender inequalities further, accounting firms need to change the norms around care work, including paternity leaves.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.2000,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Horizons","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/horizons-2022-099","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

Abstract

SYNOPSIS Accounting researchers and practitioners have made strides in addressing persistent gender inequalities in the accounting profession. However, these efforts have largely sidestepped men and masculinities. Our study considers the role of men and masculinities in gender inequalities by exploring how men in accounting experience paternity leaves. We conduct interviews with 13 men in audit firms in France. We find that fathers are reluctant to take leaves, which they view as vacation periods incompatible with their professional work. They see audit firms as offering less support to fathers than mothers, with support for fathers growing but still marginal. Finally, they experience a variety of emotions, including positive emotions around fatherhood and negative emotions around difficulties in reconciling fatherhood with professional responsibilities and paternity leaves. Practically, our findings imply that to address gender inequalities further, accounting firms need to change the norms around care work, including paternity leaves.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
会计师事务所男性休陪产假的经验
SYNOPSIS会计研究人员和从业人员在解决会计专业中持续存在的性别不平等问题方面取得了长足进步。然而,这些努力在很大程度上回避了男性和男子气概。我们的研究考虑了男性和男性气质在性别不平等中的作用,通过探索男性在会计经验的陪产假。我们采访了法国审计事务所的13位男士。我们发现父亲们不愿意休假,他们认为休假与他们的专业工作不相容。他们认为审计公司对父亲的支持比母亲少,对父亲的支持越来越多,但仍然很少。最后,他们会经历各种各样的情绪,包括关于父亲身份的积极情绪和关于父亲身份与职业责任和陪产假难以协调的消极情绪。实际上,我们的研究结果表明,为了进一步解决性别不平等问题,会计师事务所需要改变有关护理工作的规范,包括陪产假。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
Accounting Horizons
Accounting Horizons BUSINESS, FINANCE-
CiteScore
3.80
自引率
4.00%
发文量
40
期刊介绍: Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.
期刊最新文献
Can Standard Setters Improve Cash Flow Reporting of Capital Expenditures? Labor Costs of Implementing New Accounting Standards Patience is Key: The Time It Takes to See Benefits from Continuous Auditing The Risk of Technology Dominance in Using Digital Decision Aids in Assurance Engagements—Evidence from a Survey among Danish Auditors Leveraging Emerging Cybersecurity Reporting Regulations: The Effect of Industry Driven Expectations for Voluntary Assurance
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1