坦桑尼亚女审计师的职业发展:应对审计事务所的男性气质

IF 3.2 Q1 BUSINESS, FINANCE Journal of Accounting in Emerging Economies Pub Date : 2023-04-04 DOI:10.1108/jaee-02-2021-0062
S. Mzenzi
{"title":"坦桑尼亚女审计师的职业发展:应对审计事务所的男性气质","authors":"S. Mzenzi","doi":"10.1108/jaee-02-2021-0062","DOIUrl":null,"url":null,"abstract":"PurposeThis paper examines the career progression of women auditors working in auditing firms in Tanzania and the strategies employed by women auditors to cope with the masculine nature of audit firms.Design/methodology/approachData were collected through semi-structured, in-depth interviews with current and former female and male auditors in two auditing firms. A thematic approach to the analysis is adopted.FindingsThe study reveals that career progression of women auditors studied is constrained by gender-related barriers such as motherhood, pregnancy, maternity leave and limited coaching and networking, as well as household and caring responsibilities. These barriers are facilitated by the patriarchal system, which regards women as wives and mothers rather than professional workers. As a result, women auditors balanced work and family responsibilities by employing various coping strategies including establishing informal network organization, hiring nannies, living with family members, enrolling children to boarding schools and lobbying in the allocation of audit assignments. Despite employing these strategies, very few women reach top positions in audit firms in Tanzania.Practical implicationsThe findings reveal a need for wider engagement on the role of women and men in society, particularly to address the gender-related barriers faced by women in the accountancy profession.Originality/valueMost previous studies of gender in the accountancy profession have focused on Western contexts. This is one of few to examine the phenomenon in an African context.","PeriodicalId":45702,"journal":{"name":"Journal of Accounting in Emerging Economies","volume":null,"pages":null},"PeriodicalIF":3.2000,"publicationDate":"2023-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Career progression of women auditors in Tanzania: coping with the masculinity in audit firms\",\"authors\":\"S. Mzenzi\",\"doi\":\"10.1108/jaee-02-2021-0062\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"PurposeThis paper examines the career progression of women auditors working in auditing firms in Tanzania and the strategies employed by women auditors to cope with the masculine nature of audit firms.Design/methodology/approachData were collected through semi-structured, in-depth interviews with current and former female and male auditors in two auditing firms. A thematic approach to the analysis is adopted.FindingsThe study reveals that career progression of women auditors studied is constrained by gender-related barriers such as motherhood, pregnancy, maternity leave and limited coaching and networking, as well as household and caring responsibilities. These barriers are facilitated by the patriarchal system, which regards women as wives and mothers rather than professional workers. As a result, women auditors balanced work and family responsibilities by employing various coping strategies including establishing informal network organization, hiring nannies, living with family members, enrolling children to boarding schools and lobbying in the allocation of audit assignments. Despite employing these strategies, very few women reach top positions in audit firms in Tanzania.Practical implicationsThe findings reveal a need for wider engagement on the role of women and men in society, particularly to address the gender-related barriers faced by women in the accountancy profession.Originality/valueMost previous studies of gender in the accountancy profession have focused on Western contexts. This is one of few to examine the phenomenon in an African context.\",\"PeriodicalId\":45702,\"journal\":{\"name\":\"Journal of Accounting in Emerging Economies\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":3.2000,\"publicationDate\":\"2023-04-04\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Accounting in Emerging Economies\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/jaee-02-2021-0062\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting in Emerging Economies","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/jaee-02-2021-0062","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

摘要

目的本文考察了坦桑尼亚审计事务所女审计师的职业发展,以及女审计师为应对审计事务所的男性化而采取的策略。设计/方法/方法数据是通过对两家审计公司现任和前任女性和男性审计师的半结构化深入访谈收集的。分析采用了专题方法。研究结果显示,所研究的女性审计师的职业发展受到性别相关障碍的限制,如母亲身份、怀孕、产假、有限的辅导和网络,以及家庭和照顾责任。父权制助长了这些障碍,父权制将妇女视为妻子和母亲,而不是职业工人。因此,女审计员通过采用各种应对策略来平衡工作和家庭责任,包括建立非正式的网络组织、雇佣保姆、与家庭成员一起生活、让孩子进入寄宿学校以及在分配审计任务时进行游说。尽管采用了这些策略,但在坦桑尼亚的审计公司中,很少有女性担任高级职位。实际意义研究结果表明,需要更广泛地参与女性和男性在社会中的角色,特别是解决女性在会计行业面临的与性别相关的障碍。原创性/价值以往大多数关于会计行业性别的研究都集中在西方背景下。这是少数几个在非洲背景下研究这一现象的案例之一。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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
Career progression of women auditors in Tanzania: coping with the masculinity in audit firms
PurposeThis paper examines the career progression of women auditors working in auditing firms in Tanzania and the strategies employed by women auditors to cope with the masculine nature of audit firms.Design/methodology/approachData were collected through semi-structured, in-depth interviews with current and former female and male auditors in two auditing firms. A thematic approach to the analysis is adopted.FindingsThe study reveals that career progression of women auditors studied is constrained by gender-related barriers such as motherhood, pregnancy, maternity leave and limited coaching and networking, as well as household and caring responsibilities. These barriers are facilitated by the patriarchal system, which regards women as wives and mothers rather than professional workers. As a result, women auditors balanced work and family responsibilities by employing various coping strategies including establishing informal network organization, hiring nannies, living with family members, enrolling children to boarding schools and lobbying in the allocation of audit assignments. Despite employing these strategies, very few women reach top positions in audit firms in Tanzania.Practical implicationsThe findings reveal a need for wider engagement on the role of women and men in society, particularly to address the gender-related barriers faced by women in the accountancy profession.Originality/valueMost previous studies of gender in the accountancy profession have focused on Western contexts. This is one of few to examine the phenomenon in an African context.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
CiteScore
5.80
自引率
13.00%
发文量
38
期刊最新文献
Board monitoring and corporate disclosure: the role of the institutional environment and firm-level governance Governance disclosure quality and firm performance: empirical evidence from an emerging economy School ties between external auditors and audit committee: evidence from the audit fee in Indonesia The role of corporate governance on corporate tax avoidance: a developing country perspective Enterprise risk management, corporate governance and insurers risk-taking behaviour in South Africa: evidence from a linear and threshold analysis
×
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