{"title":"公共会计中的性别刻板印象:普华永道诉霍普金斯","authors":"Diane H. Roberts","doi":"10.1080/21552851.2022.2057560","DOIUrl":null,"url":null,"abstract":"ABSTRACT Ann Hopkins (1943–2018) was passed over for partner at Price Waterhouse (PW) in 1982 although she billed more hours than other aspiring partner candidates and obtained one of the largest deals in PW history to that date. Giving her the partnership denial news, a male PW partner cited her ‘macho’ demeanour and non-gender conforming behaviour as the reason. Hopkins sued in 1983 and finally prevailed in 1990 following the US Supreme Court holding in her favor. Hopkins lost seven years of her career before receiving her PW partnership by order of the court. Legal definitions of workplace discrimination were expanded to include gender stereotyping of men and women. Constructive discharge (legal condition necessary for a monetary remedy) was extended to career-ending circumstances including denial of partnership. Hopkins’s legal quest was situated in the gendered notions of her time and the gendered construction of the accounting profession. The study underscores her contributions to expanding opportunities for women in accounting and other professions.","PeriodicalId":43233,"journal":{"name":"Accounting History Review","volume":"44 1","pages":"315 - 334"},"PeriodicalIF":0.8000,"publicationDate":"2021-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Gender stereotyping in public accounting: Price Waterhouse v. Hopkins\",\"authors\":\"Diane H. Roberts\",\"doi\":\"10.1080/21552851.2022.2057560\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACT Ann Hopkins (1943–2018) was passed over for partner at Price Waterhouse (PW) in 1982 although she billed more hours than other aspiring partner candidates and obtained one of the largest deals in PW history to that date. Giving her the partnership denial news, a male PW partner cited her ‘macho’ demeanour and non-gender conforming behaviour as the reason. Hopkins sued in 1983 and finally prevailed in 1990 following the US Supreme Court holding in her favor. Hopkins lost seven years of her career before receiving her PW partnership by order of the court. Legal definitions of workplace discrimination were expanded to include gender stereotyping of men and women. Constructive discharge (legal condition necessary for a monetary remedy) was extended to career-ending circumstances including denial of partnership. Hopkins’s legal quest was situated in the gendered notions of her time and the gendered construction of the accounting profession. The study underscores her contributions to expanding opportunities for women in accounting and other professions.\",\"PeriodicalId\":43233,\"journal\":{\"name\":\"Accounting History Review\",\"volume\":\"44 1\",\"pages\":\"315 - 334\"},\"PeriodicalIF\":0.8000,\"publicationDate\":\"2021-09-02\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting History Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/21552851.2022.2057560\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting History Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/21552851.2022.2057560","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 1
摘要
Ann Hopkins(1943-2018)在1982年被普华永道(PW)拒之门外,尽管她比其他有抱负的合伙人候选人收费更多,并获得了当时PW历史上最大的交易之一。在告诉她拒绝合作的消息时,PW的一名男性合伙人说,原因是她的“大男子主义”举止和不符合性别的行为。霍普金斯于1983年提起诉讼,最终在1990年美国最高法院判决她胜诉。霍普金斯失去了7年的职业生涯,直到法院命令她成为PW合伙人。扩大了工作场所歧视的法律定义,包括对男女的性别定型观念。推定解除责任(货币救济所必需的法律条件)扩大到终止职业生涯的情况,包括拒绝合伙。霍普金斯的法律探索处于她那个时代的性别观念和会计职业的性别建构之中。这项研究强调了她为扩大女性在会计和其他行业的机会所做的贡献。
Gender stereotyping in public accounting: Price Waterhouse v. Hopkins
ABSTRACT Ann Hopkins (1943–2018) was passed over for partner at Price Waterhouse (PW) in 1982 although she billed more hours than other aspiring partner candidates and obtained one of the largest deals in PW history to that date. Giving her the partnership denial news, a male PW partner cited her ‘macho’ demeanour and non-gender conforming behaviour as the reason. Hopkins sued in 1983 and finally prevailed in 1990 following the US Supreme Court holding in her favor. Hopkins lost seven years of her career before receiving her PW partnership by order of the court. Legal definitions of workplace discrimination were expanded to include gender stereotyping of men and women. Constructive discharge (legal condition necessary for a monetary remedy) was extended to career-ending circumstances including denial of partnership. Hopkins’s legal quest was situated in the gendered notions of her time and the gendered construction of the accounting profession. The study underscores her contributions to expanding opportunities for women in accounting and other professions.