Gender accounting stereotypes in the highly feminised accounting profession. The case of Poland

Abstract

Purpose: The article presents the results of research on the frequency and content (varieties) of the stereotype that the accounting profession is a job for women. The research concerns Poland, a country with a unique level of feminisation of the accounting profession. Methodology/approach: To formulate hypotheses about the content (varieties) of the stereotype concerning the feminine character of accounting that exists in Poland, several mainly qualitative studies were carried out. As a result, four stereotypes were identified (i.e. different beliefs about why accounting is a profession for women and not for men). The hypotheses were tested using a survey of a representative group of Polish secondary school students (almost 1,200 respondents). Findings: The belief that the accounting profession is for women and not for men is expressed by one in six secondary school students, more often by men. Two stereotypes are particu-larly common: 1) that accounting is simply for women (without any specific justifica-tion), 2) that the most important aspects in this profession are accuracy, patience, meticulousness, the ability to focus on details, and other similar qualities usually attribut-ed to women. Originality/value: For the first time in Poland (and probably in other East European countries with feminized accounting profession), the article provides new and up-to-date knowledge on the gender perception of the accounting profession and the stereo-types about this job which may be a significant driving force in sustaining gender segre-gation in this profession.