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Public accounting’s gender ledger: Where should audit firms target their gender initiatives to better balance representation? 公共会计的性别分类账:审计公司应该在哪里针对其性别倡议,以更好地平衡代表性?
IF 5.8 3区 管理学 Q1 BUSINESS Pub Date : 2025-05-01 DOI: 10.1016/j.bushor.2024.10.006
Sarah A. Judge , Kristen Thompson
Although men and women enter the public accounting profession at similar rates, women are not equally represented at the highest leadership levels. One possible contributor to the gender gap is that women and men enter the profession with differing levels of fit with the profession, which is the congruence between what an employee values and what an organization values. Using survey evidence from future public accounting professionals, we find that on average, women experience less fit with the public accounting profession as compared to men in three distinct areas; women desire the public accounting profession to be: (1) more people-oriented, (2) less demanding, and (3) less competitive than they perceive it to be. Based on these results, we provide suggestions that firms can implement to improve fit for women in these areas. Our findings and suggestions will allow firms to develop improved gender initiatives that can help reduce gender disparity in the public accounting industry.
虽然男性和女性进入公共会计行业的比率相似,但女性在最高领导级别的比例并不平等。造成性别差异的一个可能因素是,女性和男性进入职业时对职业的适应程度不同,这是员工价值观和组织价值观之间的一致性。利用未来公共会计专业人员的调查证据,我们发现,平均而言,与男性相比,女性在三个不同的领域更不适合公共会计职业;女性希望公共会计职业:(1)更以人为本,(2)要求更低,(3)比她们认为的竞争更少。基于这些结果,我们提出了公司可以实施的建议,以提高女性在这些领域的契合度。我们的研究结果和建议将允许公司制定改进的性别倡议,有助于减少公共会计行业的性别差异。
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引用次数: 0
Is there a global-business-subculture effect on gender differences? A multisociety analysis of subordinate influence on ethics behaviors 全球商业亚文化对性别差异有影响吗?从属对伦理行为影响的多社会分析
IF 5.8 3区 管理学 Q1 BUSINESS Pub Date : 2025-05-01 DOI: 10.1016/j.bushor.2025.02.004
David A. Ralston , Jane Terpstra-Tong , Prem Ramburuth , Charlotte Karam , Olivier Furrer , Irina Naoumova , Malika Richards , Narasimhan Srinivasan , Fidel León-Darder , Emmanuelle Reynaud , María Teresa de la Garza Carranza , Tania Casado , Marina Dabic , Maria Kangasniemi , Ian Palmer , Erna Szabo , Jaime Ruiz Gutiérrez , Florian von Wangenheim , Pingping Fu , Andre Pekerti , David M. Brock
While business studies on gender have increased, they continue to adopt traditional approaches with limited samples drawn from general populations (e.g., students and teachers). In contrast, we investigate gender differences with our focus solely on business professionals. Specifically, we study 40 societies using the four dimensions of subordinate influence ethics (SIE) behaviors: pro-organizational behaviors, image-management behaviors, self-serving behaviors, and maliciously intended behaviors. We employed crossvergence theory as our theoretical foundation, with its two competing forces, sociocultural (gender differences) and business-ideological (no gender differences), which translates to a global-business-subculture effect. We found no gender differences for three of the four SIE behaviors and minimal differences for the fourth for our sample of business professionals. Thus, our findings differ significantly from those of previous general-population samples. We also tested for societal-level moderating effects of collectivism and individualism using the business values dimensions (BVD) measure. Our individualism findings, the primary values dimension associated with business success, in conjunction with findings from other studies, support our nonsignificant SIE differences findings. In sum, the truly minimal gender differences that we found provide strong support for the perspective that there is a global-business-subculture effect. Our findings also suggest that ethical differences between genders are minimal across the global workforce. We discuss the implications for international business.
虽然关于性别的商业研究有所增加,但它们继续采用传统方法,从一般人群(例如学生和教师)中抽取有限的样本。相比之下,我们调查性别差异时只关注商务人士。具体而言,我们研究了40个社会的下属影响伦理(SIE)行为的四个维度:亲组织行为、形象管理行为、自我服务行为和恶意行为。我们以交叉融合理论作为理论基础,其两种相互竞争的力量,社会文化(性别差异)和商业意识形态(无性别差异),转化为全球商业亚文化效应。我们发现,在四种SIE行为中,有三种没有性别差异,而在我们的商业专业人士样本中,第四种行为的差异很小。因此,我们的发现与以前的一般人群样本有很大的不同。我们还使用商业价值维度(BVD)测量来测试集体主义和个人主义在社会层面的调节作用。我们的个人主义发现,与商业成功相关的主要价值维度,与其他研究的发现相结合,支持我们的不显著的SIE差异发现。总之,我们发现的真正最小的性别差异为全球商业亚文化效应的观点提供了强有力的支持。我们的研究结果还表明,在全球劳动力中,性别之间的道德差异微乎其微。我们将讨论对国际商业的影响。
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引用次数: 0
Gender equity in business 商业中的性别平等
IF 5.8 3区 管理学 Q1 BUSINESS Pub Date : 2025-05-01 DOI: 10.1016/j.bushor.2025.02.009
April E. Sellers
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引用次数: 0
An innovative framework to advance workplace equity 促进工作场所公平的创新框架
IF 5.8 3区 管理学 Q1 BUSINESS Pub Date : 2025-05-01 DOI: 10.1016/j.bushor.2024.10.004
Alejandra Trejo , Kathleen Christensen , Marcie Pitt-Catsouphes
Reliance on traditional diversity, equity, and inclusion approaches like implicit bias and antiharassment training have failed to address systemic inequities embedded within organizations. In response, we interviewed business leaders/practicing managers and fielded a nationally representative survey of 1,062 businesses in the US (in partnership with the Society for Human Resource Management). Based on our findings, we developed an innovative, two-dimensional framework (i.e., the Equity of Employment Systems Framework) that addresses the root causes of workplace inequity. Rather than focusing solely on an overall measure of equity for an organization, this framework focuses on seven systemic components (i.e., levers for change) that measure and impact equity in an organization’s 10 employment systems. Levels of equity vary greatly among the 10 employment systems within organizations: recruitment and hiring, compensation and benefits, and orientation and onboarding represent the strongest measures of equity. In contrast, supervision and mentoring, job structures, and resources and supports are the least equitable. To help managers strengthen the equity of their employment systems, we outline a five-step process based on our proposed framework. This five-step process can advance equity within organizations and create more inclusive, agile, and innovative businesses.
依赖传统的多样性、公平和包容方法,如隐性偏见和反骚扰培训,未能解决组织内部的系统性不平等问题。为此,我们与人力资源管理协会(Society for Human Resource Management)合作,采访了商界领袖/在职经理,并对美国1062家企业进行了一项具有全国代表性的调查。根据我们的研究结果,我们开发了一个创新的二维框架(即就业制度公平框架),以解决工作场所不平等的根本原因。这个框架不是仅仅关注于一个组织的公平的总体衡量,而是关注于衡量和影响一个组织的10个雇佣系统中的公平的7个系统组成部分(即,改变的杠杆)。各组织内部的10种就业制度之间的公平程度差别很大:招聘和雇用、薪酬和福利、入职培训和入职培训是最有力的公平衡量标准。相比之下,监督和指导、工作结构、资源和支持是最不公平的。为了帮助管理人员加强其雇佣制度的公平性,我们根据我们提出的框架概述了一个五步流程。这个五步流程可以促进组织内部的公平,并创建更具包容性、敏捷性和创新性的业务。
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引用次数: 0
Challenges of women entrepreneurs in securing support from formal sources: A case study in Bangladesh during the COVID-19 pandemic 女企业家在获得正式来源支持方面面临的挑战:以2019冠状病毒病大流行期间孟加拉国为例
IF 5.8 3区 管理学 Q1 BUSINESS Pub Date : 2025-05-01 DOI: 10.1016/j.bushor.2024.10.005
Jasmine Jaim
Whereas the extant literature regarding support for women entrepreneurs from both government and other formal sources during the COVID-19 pandemic is mostly concerned with Western, developed countries, this research focuses on a developing nation and considers various societal issues in that context. Based on interviews with women who own small businesses in a highly patriarchal developing country, Bangladesh, this feminist study provides unique insights into how deserving women business owners were corruptly deprived of government aid during the pandemic. It also emphasizes the role of other formal institutions in financially supporting women business owners in this resource-constrained country. The study further reveals whether and how formal sources supported women in addressing a variety of gendered problems extending beyond mere financial issues during the pandemic, as articulated in their words. Finally, the study provides useful policy suggestions that can be helpful for crisis management in similar developing nations.
在COVID-19大流行期间,关于政府和其他正式来源对女企业家的支持的现有文献主要涉及西方发达国家,而本研究侧重于一个发展中国家,并在此背景下考虑各种社会问题。这项女权主义研究基于对在高度父权制的发展中国家孟加拉国拥有小企业的妇女的采访,提供了独特的见解,说明在大流行期间,本应得到政府援助的女企业主是如何被腐败地剥夺的。它还强调了其他正式机构在这个资源有限的国家为女企业主提供财政支持方面的作用。这项研究进一步揭示了正式来源是否以及如何支持妇女在大流行病期间解决不仅仅是财务问题的各种性别问题,正如她们所说的那样。最后,本研究为类似发展中国家的危机管理提供了有益的政策建议。
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引用次数: 0
Business and peace: An interview with Luke Lindberg 商业与和平:对卢克·林德伯格的采访
IF 5.8 3区 管理学 Q1 BUSINESS Pub Date : 2025-04-09 DOI: 10.1016/j.bushor.2025.04.005
Christine Everett
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引用次数: 0
Business engagement in hybrid political orders: Examples from the Niger Delta 混合政治秩序下的商业参与:来自尼日尔三角洲的例子
IF 5.8 3区 管理学 Q1 BUSINESS Pub Date : 2025-04-08 DOI: 10.1016/j.bushor.2025.04.004
Nkasiobu Wodu
In many postconflict contexts, partnerships between a corporation and the state precede the introduction of large-scale investment, especially as these partnerships are essential to acquiring the former’s license to operate. However, in such contexts, the exercise of authority often differs from the assumptions implicit in the Weberian configurations of the state. As a result, local, informal, and nonstate actors unrecognized as formal authorities (e.g., militias, gangs, insurgents, and local organizations and groups possessing localized authority) may exercise governmental authority on those within their sphere of control. These informal authorities have become known in the literature as hybrid political orders. Against this backdrop, companies find that while establishing a formal agreement with state institutions is a significant precondition to operate legitimately in hybrid political orders, it is also necessary to engage with actors that exercise informal forms of authority to secure their social license to operate. However, tensions between these forms of authority can draw companies into a web of conflict and pose significant risks to their operations. Drawing examples from the Niger Delta, this article discusses how interactions between formal and informal authority actors in postconflict contexts can produce different contextual outcomes (e.g., contestation and collaboration) with their own risks to company operations. I offer guidance on how firms can leverage their positions as bridge builders to forge collaboration among contesting actors to reduce violence and manage conflict.
在许多冲突后的情况下,公司和国家之间的合作关系先于大规模投资的引入,尤其是在这些合作关系对获得前者的经营许可证至关重要的情况下。然而,在这种情况下,权力的行使往往不同于隐含在韦伯国家结构中的假设。因此,未被承认为正式当局的地方、非正式和非国家行为体(例如,民兵、帮派、叛乱分子和拥有地方权威的地方组织和团体)可能会对其控制范围内的人行使政府权威。这些非正式的权威在文献中被称为混合政治秩序。在这种背景下,企业发现,虽然与国家机构建立正式协议是在混合政治秩序中合法经营的重要先决条件,但也有必要与行使非正式权力的行为体接触,以确保其经营的社会许可证。然而,这些形式的权力之间的紧张关系可能会使公司陷入冲突的网络,并对其运营构成重大风险。本文以尼日尔三角洲为例,讨论了冲突后背景下正式和非正式权威参与者之间的互动如何产生不同的背景结果(例如,争论和合作),并给公司运营带来风险。我就企业如何利用其作为桥梁建设者的地位,在竞争行为者之间建立合作,以减少暴力和管理冲突提供指导。
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引用次数: 0
Business and Peace, Part II: Positioning B+P for the next 20 years 商业与和平,第二部分:B+P未来20年的定位
IF 5.8 3区 管理学 Q1 BUSINESS Pub Date : 2025-04-08 DOI: 10.1016/j.bushor.2025.04.006
Timothy L. Fort , John E. Katsos , Jason Miklian
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引用次数: 0
Storytelling through social media: How organizations and leaders can support peacebuilding efforts 通过社交媒体讲故事:组织和领导人如何支持建设和平努力
IF 5.8 3区 管理学 Q1 BUSINESS Pub Date : 2025-04-08 DOI: 10.1016/j.bushor.2025.04.003
Gordon B. Schmidt , Aditya Simha
In this article, we discuss how business for peace (B4P) organizations can help peacebuilding efforts by using storytelling principles and by harnessing social media. Storytelling can help stakeholders and the public to understand peace initiatives and to develop support for them. Social media offers a medium for sharing stories and even for engaging in cocreation with stakeholders related to messages of peace. We discuss the role of leaders of B4P organizations in peacebuilding, and we describe the various forms of narratives that can be utilized in social media storytelling. We next discuss four types of challenges and opportunities B4P organizations will face in using storytelling on social media to achieve peace. We conclude by discussing how best to meet those challenges and opportunities for successful peacebuilding on social media.
在本文中,我们将讨论商业促进和平(B4P)组织如何通过讲故事原则和利用社交媒体来帮助建设和平的努力。讲故事可以帮助利益攸关方和公众了解和平倡议,并为其提供支持。社交媒体为分享故事,甚至与与和平信息有关的利益攸关方共同创造提供了媒介。我们讨论了B4P组织领导人在建设和平中的作用,并描述了可用于社交媒体叙事的各种叙事形式。接下来,我们将讨论B4P组织在使用社交媒体讲故事以实现和平时将面临的四种挑战和机遇。最后,我们将讨论如何最好地应对这些挑战和机遇,从而在社交媒体上成功建设和平。
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引用次数: 0
The individual peace: Ex-combatants, entrepreneurship, and peacebuilding 个人和平:前战斗人员、企业家精神与和平建设
IF 5.8 3区 管理学 Q1 BUSINESS Pub Date : 2025-03-24 DOI: 10.1016/j.bushor.2025.03.006
Molly M. Melin , Santiago Sosa , Sofía Montoya-Bernal
The transition from war to peace has two requirements: the rebuilding and development of the physical space torn by war, and the disarming, demobilizing, and reintegrating (DDR) of ex-combatants in the social space. The latter is particularly challenging because ex-combatants are highly stigmatized, lack training for formal employment, and must reconcile with their host communities. We posit that the path of entrepreneurship enables ex-combatants to achieve both requirements, thereby preventing future violence. We argue that entrepreneurship affects community violence levels through two causal paths: the direct effect that opening a business has on the entrepreneur and employees, and the indirect effect that a transformed economy, society, and politics have on members of the larger community. We present new data on ex-combatant entrepreneurial projects and examine their relationship to local victimization risks. We find that inclusive hiring practices and partnerships with civil society make local spaces more peaceful. The results have implications for DDR and suggest there is an important role for small, local businesses in building peace and prosperity.
从战争到和平的过渡有两个要求:重建和发展被战争撕裂的物理空间,以及前战斗人员在社会空间中的解除武装、复员和重新融入(DDR)。后者尤其具有挑战性,因为前战斗人员受到高度侮辱,缺乏正式就业培训,而且必须与东道社区和解。我们认为,创业的道路使前战斗人员能够实现这两个要求,从而防止未来的暴力。我们认为,企业家精神通过两条因果路径影响社区暴力水平:开办企业对企业家和雇员的直接影响,以及转型后的经济、社会和政治对更大社区成员的间接影响。我们提出了关于前战斗人员创业项目的新数据,并研究了它们与当地受害风险的关系。我们发现,包容性的招聘做法以及与民间社会的伙伴关系使地方空间更加和平。研究结果对DDR具有启示意义,并表明小型地方企业在建设和平与繁荣方面发挥着重要作用。
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引用次数: 0
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Business Horizons
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