| Summary: | Oliver (1992)'s model of deinstitutionalization was used to explore the changes in gender-biased employment practices that have occurred in New Zealand accountancy workplaces over the last twenty years. Evidence was gathered from interviews in 2002 with 69 experienced Chartered Accountants and 3 Human Resource Managers, and in 2006 from 9 young female accountants. Evidence of political. functional and social pressures contributing to deinstitutionalization was present, with social and legislative changes being the most influential. It is suggested that some more subtle gender-biased practices still remain in New Zealand's accountancy workplaces. These relate particularly to senior-level positions. Submitted Almer, E.D.and Kaplan, S.E. (2000) "Myths and Realities of Flexible Work Arrangements", The CPA Journal. Vol 70 No4. pp. 14-20. Anderson-Gough, F., Grey, C., and Robson, K (2005) 'Helping them to forget.": the organizational embedding of gender relations in public audit firms", Accounting Organizations and Society, Vol 30 No 5, pp. 469-490. Anonymous (2001, 10 July) "Husbands campaign", Otago Daily Times, p. 8. Anonymous (2003), "How can firms better retain and promote CPAs?", Accounting Office Management & Administration Report, New York. Anonymous (2005, 9 April) "Professor returns to Otago", Otago Daily Times, p. 26. Anonymous (2006, Summer/Autumn) "Show Me the Money", Catapult, p. 5. Appelbaum, S.H., Serena, M., and Shapiro. B.T. (2004) "Generation X and the Boomers: Organizational Myths and Literary Realities", Management Research News, Vol 27 Noll/12, pp. 1-29. Association of University Staff (2005), New Zealand pay gap widens. Retrieved 13 October, 2005, from www.aus.ac.nz Ball, A. (2005) Environmental Accounting and Change in UK Local Government. Paper presented at University of Otago Department of Accountancy and Business Law Seminar Series. Barker, P.C. and Monks, K. (1998) "Irish Women Accountants and Career Progression: A Research Note", Accounting, Organizations and Society, Vol 23 No 8, pp. 813-823. Blau, F., D. and Ferber, M., A. (1992), The Economics Of Women, Men, and Work (2 ed.), Prentice-Hall, Englewood Cliffs, New Jersey. Broadbent, J. and Laughlin, R. (2005) "Organisational and accounting change: theoretical and empirical reflections and thoughts on a future research agenda", Journal of Accounting and Organisational. Change, Vol 1, pp. 7-26. Callister, P. (2004) "Time-Use Data and Work-Life Policy Development", Social Policy Journal of New Zealand, No 22, pp. 108-118. Chan, B. and Smith, M. (2000) "Should we send a woman?" Charter, Vol 71 No 8, pp. 48-50. Chung, J. (2001)"An Examination of Potential Public Accounting Recruits' Attitudes toward Women", British Accounting Review, Vol 33, pp. 307-331. Ciancanelli, P., Gallhofer, S., Humphrey, C., and Kirkham, L. (1990) "Gender and Accountancy: Some evidence from the UK", Critical Perspectives on Accounting, Vol 1, pp. 117-144. Cook, L. (1999), "Plenary 1- New Zealand's Current and Future Population Dynamics", Paper presented at the Population Conference, New Zealand. Cook, M.J. (1995) "Women in the Workforce: A Business Imperative", Executive Speeches, Vol 9 No 4, pp. 6-9. Coolidge, L. and D'Angelo, D. (1994) "Family issues to shape the profession's future", The CPA Journal, Vol 64 No 5, pp. 16-22. Crompton, R. (Ed.) (1999), Restructuring Gender Relations and Employment. The Decline of the Male Breadwinner, Oxford University Press, Oxford. Dahl, S., J. and Hooks, K.L. (1984) "Women Accountants in a Changing Profession. Learning the ropes, reaching the top". Journal of Accountancy, Vol 158 No 6, pp. 108-110, 112, 114, 116. Darlington, Y. and Scott, D. (2002), Qualitative Research in Practice. Stories from the Field, Open University Press, Buckingham. Davidson, M. and Burke, R. (1994). Women in Management: Current Research Issues, Paul Chapman Publishing, London. Davies, L. and Jackson, N. (1993), The History of Women's Labour Force Participation in New Zealand, Social Policy Agency, Wellington. DiMaggio, P. J. and Powell, W. W. (1983) "The iron cage revisited: institutional isomorphism and collective rationality in organizational fields", American Sociological Review, No 48, pp. 147-160. Dirsmith, M.W., Heian, J.B. and Covaleski, M.A. (1997) "Structure and Agency in an Institutionalized Setting: The Application and Social Transformation on Control in the Big Six", Accounting. Organizations and Society, Vol 22 No 1, pp. 1-27. Dreher, G.F. (2003) "Breaking the glass ceiling: the effects of sex ratios and work-life programs on female leadership at the top", Human Relations, Vol 56 No 5, pp.541-562. Ely, R. (1995) "The power of demography: women's social constructions of gender identity at work", Academy of Management Journal, Vol 38 No 3, pp. 589-635. Emery, M., Hooks, J. and Stewart, R. (2002) "Born at the wrong time? An oral history of women professional accountants in New Zealand", Accounting History, Vol 7 No 2, pp. 7-34. Equal Employment Opportunities Trust (1999), Diversity - A benchmark of Success. EEO Trust Diversity Index 1999 Summary, EEO Trust, Auckland. Equal Opportunity for Women Agency (2002), Equal opportunity is good for business. Retrieved December, 2003, from http://www.eowa.gov.au/aboutuslgood bus/index.html Ferrers, T. (2001) "Lifestyle Rates Highly with Young Professionals", Chartered Accountants Journal, Vol 80 No 7, pp. 88-89. Fisher, C. (2001) "Accounting Consolidations: Passing Fad or Model for Future?" Chartered Accountants Journal, Vol 80 No 4, pp. 73-74. Flynn, G. (1996) "Deloitte and Touche changes Women's minds", Personnel Journal, Vol 75 No 4, pp. 56-64. Flynn, P., M., Leeth, J., D., and Levy, E., S. (1997) "The Accounting Profession in Transition", The CPA Journal, pp. 42-45, 56. Gill, J. (2001) "The Year that Was - From A Member Perspective", Chartered Accountants' Journal, Vol 80 No 10, pp. 41-42. Greene, K. (2004, 22 November) "Promoting Women a rewarding practice", Otago Daily Times, p. 17. Grey, C. (1994) "Career as a Project of the Self and Labour Process Discipline", Sociology, Vol 28 No 2, pp. 479-497. Guinn, R.E., Bhamornsiri, S., and Blanthorne, C. (2004) "Promotion to Partner in Big Firms: Truths and Trends", The CPA Journal, Vol 74 No 4, pp. 54-55. Hale, M.M. and Kelly, R.M. (1987), Gender, Bureaucracy and Democracy, Greenwood, Westport, C.T. Harcourt, S. and Harcourt, M. (2002) "Do employers comply with civil/human rights legislation? New evidence from New Zealand job application forms", Journal of Business Ethics, Vol 35 No 3, pp. 207-221. Herbohn, K. (2004) "Informal mentoring relationships and the career processes of public accountants", The British Accounting Review, Vol 36 No 4, pp. 369-393. I-Iinings, C.R. and Greenwood, R. (1988), The dynamics of strategic change, Oxford, Basil Blackwell. Hooks, K.L. (1998) "The Danger of Misguided Conclusions", Critical Perspectives on Accounting, Vol 9 No 3, pp. 377-385. Hyman, P. (1997), "Gender Inequality in Paid Employment", in Rudd, C. and Roper, B. (Eds.), The Political Economy of New Zealand (Chapter 8), Oxford University Press, Auckland. Institute of Chartered Accountants of New Zealand (2004), 2004 Annual Report. Retrieved May 9, 2005, from http://www.icanz.co.nz/StaticContent/download/services /ar2004.pdf Izzo, J. and Withers, P. (2001), Value Shift: The New Work Ethic and What it Means for Business. Fairwinds Press, Gloucester, MA. Jones, D. {1995), "Setting up the Targets: The Construction of Equal Opportunity (EEO) Target Groups' in the New Zealand Public Service". Women's Studies Journal, Vol 11, Nol-2, pp. 95-111. Kanter, R. (1977), Men and Women of the Corporation, Basic Books, New York. Kaplan, S.E., Keinath, A.K., and Walo, J.C. (2001) "An Examination of Perceived Barriers to Mentoring in Public Accounting", Behavioral Research In Accounting, Vol 13, pp. 195-220. Kelly, R.M. (1997), "Sex role Spillover: Personal, familial and organisational roles", in Dunn, D. (Ed.), Workplace/Women's Place, Roxbury, Los Angeles, pp. 150-160. Kelsey, J. (1993), Rolling back the State, Bridget Williams Books Ltd, Wellington. Kelsey, J. (1995), The New Zealand Experiment: A World Model for Structural Adjustment, Auckland University Press, Wellington. Khalifa, R. (1998) "The "gender" of accounting with reference to different concepts of "masculine & feminism". Ahfad Journal, Vol 15 No 1, pp. 25-47. Kirkham, L.M. (1992) "Integrating Herstory and History in Accountancy", Accounting, Organizations and Society, Vol 17 No 314. pp. 287-297. Kirkham, L.M. (1997) ."Through the looking glass: viewing sexual harassment within the accounting profession", Critical Perspectives on Accounting, Vol 8, pp. 273-283. Kirkham, L.M. and Loft, A. (1993) "Gender and the Construction of the Professional Accountant", Accounting, Organizations and Society, Vol 18 No 6, pp. 507-558. Klein, M. (2003) "Work/life issues dominate agenda at ASWA confab", Accounting Today, Vol 17 No 19, p. 3. Krugman, S. (2000) "Women in Accounting: Tearing Down the Barriers", Accounting Today, Vol 14 No 15, pp. 56-57. Laughlin, R. (1991) "Environmental Disturbances and Organizational Transitions and Transformations: Some Alternative Models", Organization Studies, Vol 12 No 2, pp. 209-232. Laughlin, R. and Broadbent, J. (1993) "Accounting and law: partners in the juridiflcation of the public sector in the UK?", Critical Perspectives on Accounting, Vol 4 No 4, pp. 337-368, Le Feuvre, N. (1999), `"Gender, Occupational Feminization, and Reflexivity: A Cross-National Perspective", in Crompton, R. (Ed.), Restructuring Gender Relations and Employment. The Decline of the Male Breadwinner, Oxford University Press, Oxford, pp. 150-178. Lehman, C.R. (1992) ""Herstory" in Accounting: the First Eighty Years", Accounting, Organizations and Society, Vol 17 No 314, pp. 261-285. Levin, L.A. and Mattis, M. (2006) "Corporate and academic responses to gender diversity", Equal Opportunities International, Vol 25 No 1. pp. 60-70. Lewis, J. (2001), The End of Marriage? Individualism and Intimate Relations, Edward Elgar Publishing Inc, Cheltenham, UK. Lewis, S. and Cooper, C.L. (2005), Work-Life Integration. Case Studies of Organisational Change, John Wiley & Sons Ltd, Chichester, England. Lewis, S. and Smithson, J. (2001) "Sense of entitlement to support for the reconciliation of employment and family life", Human Relations, Vol 54 No 11, pp. 1455-1481. Liddicoat, L. and Malthus, S. (2004) "Employee Benefits: What New Zealand Chartered Accountant Firms are Providing to Attract, Retain and Motivate Staff", New Zealand Journal of Applied Business Research, Vol 3 No 2, pp. 25-39. Linehan, M. (2001) "Networking for female managers' career development: Empirical evidence", The Journal of Management Development, Vol 20 No 10, pp. 823-829. Little, P. (2004, 13 June), "Alpha Women Beta Men", Sunday Star Times Magazine, pp. 19 20. Loft, A. (1992) "Accountancy and the Gendered Division of Labour: A Review Essay", Accounting, Organizations and Society, Vol 17 No 314, pp. 367-378. Luscombe, N. (1994, August) "Part-time partners: Why not?" CA Magazine, Vol 127, p. 3. Macfie, R. (2002, 27 March) "Profile: Meet Jan Dawson", The Independent, Vol 11, pp. 18, 23. Mallon, M. and Mackie, B. (2004), "Work-life balance: Managers in the middle", Research paper, Massey University, Palmerston North. Marshall, J. (1989), "Re-visioning career concepts: a feminist invitation", in Arthur, M.B., Hall, D.T. and Lawrence, B.S. (Eds.), Handbook of Career Theory, Cambridge University Press, New York. Martin, J., Knopoff, K., and Beckman, C. (1998) "An Alternative to Bureaucratic Impersonality and Emotional Labor at The Body Shop", Administrative Science Quarterly, Vol 43, pp. 429-469. McPherson. M. (2005), Part-time Work and Productivity: Trends and Initiatives. A life course approach, Equal Opportunities Trust, Wellington. Ministry of Social Development (2004), New Zealand Families Today. A Briefing for the Families Commission, Ministry of Social Development, Wellington, New Zealand. Ministry of Women's Affairs, (1998). Status of Women in New Zealand, Ministry of Women's Affairs, Wellington. Ministry of Women's Affairs (2001, September) "Around the Clock", Panui, p. 4. Neale, A. (1996) "Future Prospects", Chartered Accountants' Journal, Vol 75 No 1, pp. 24-26. New Zealand Department of Labour (2002), Employment Relations Fact Sheet: Parental Leave General Entitlements. Retrieved 14 February, 2003, from w ww.ers.dol.govt.nz New Zealand Press Association (1999, July 17) "Prime number - demand for accountants strong", Otago Daily Times, p.33. New Zealand Press Association (2001, Monday 4 June) "Pay disparity increases", Otago Daily Times, p. 3. New Zealand Press Association (2003a, 8 December) "Bias sees many women on own, Otago Daily Times, p. 32. New Zealand Press Association (2003b, 9 October) "Fathers want to spend more time with children: Working day blamed", Otago Daily Times, p. 8. New Zealand Press Association (2006, Saturday 18 February) "Women having babies later", Otago Daily Times, p. 11. O hOgartaigh, C. (2000) "Accounting for Feminisation and the Feminisation of Accounting in Ireland: Gender and Self evaluation in the Context of Uncertain Accounting Information", Irish Business and Administrative Research, Vol 21 No 1, pp. 147-167. Oakley, J.G. (2000) "Gender-based barriers to senior management positions: Understanding the scarcity of female CEOs", Journal of Business Ethics, Vol 27, No 4, pp. 321-335. Oliver, C. (1992) "The Antecedents of Deinstitutionalization", Organization Studies, Vol 13 No 4, pp. 563-588. Olsson, S. and Walker, R. (2003) "Through a gendered lens? Male and female executives' representations of one another". Leadership and Organization Development Journal, Vol 24 No 7. pp. 387-396. Parker, D. (2003) "(Not so Secret) Women's Business", Australian CPA, Vol 73 No 8, 50. Pascall, G. Parker, S., and Evetts, J. (2000) "Women in Banking Careers - A Science of Muddling Through?" Journal of Gender Studies, Vol 9 No 1, pp. 63-73. Phelps, E.S. (1972) "The Statistical Theory of Racism and Sexism", American Economic Review, Vol 62 No 4. pp. 659-661. Phillips, J. (1997), A Man's Country? The Image of the Pakeha Male: A History, Penguin Books, Auckland. Poindexter, S. (2003) "The case for holistic learning", Change, Vol 35 No I, pp. 24-30. Powell, G.N., Butterfield. D.A. and Parent. J.D. (2002) "Gender and managerial stereotypes: have the times changed?" Journal of Management, Vol 28 No 2, pp. 177-193. Praat, A. (1999) "Gender Differences in Student Achievement and Rates of Participation in the School Sector 1986-1997: A Summary Report", The Research Bulletin, Vol 10, pp. 1-11. PricewaterhouseCoopers (2001), Employers demonstrate commitment to work/life balance. Retrieved 1 November, 2001, from http:I/www.pwcglobal.com, R., Bailyn, L., Fletcher, J. and Pruitt, B. (2002), Beyond Work-Family Balance: Advancing Gender Equity and Work Performance, John Wiley & Sons Ltd, Chichester, England. Reed. S.A., Kratchman, S.H., and Strawser, R.H. (1994) "Job Satisfaction, Organisational Commitment, and Turnover Intentions of United States Accountants: The Impact of Locus of Control and Gender", Accounting, Auditing and Accountability Journal, Vol 7 No 1, pp. 31-58. Richards, L. (1999), Introducing NVIVO: A workshop handbook, Qualitative Solutions and Research Pty. Ltd, Bundoora. Australia. Roberts. A. (2006a) "2006 Hudson Remuneration Survey - early snapshots", Chartered Accountants Journal, Vol 85 No 3, pp. 48-50. Roberts. A. (2006b) "A time for business to act fast", Chartered Accountants Journal, Vol 85 No 3, pp. 6-8. Ross-Smith, A., Chesterman, C., and Peters, M. (2004), "Instinctively Collaborative": Are women executives changing the cultures of senior management?", paper presented at the Australia and New Zealand Academy of Management Conference, Dunedin, New Zealand. Sceats, J. (2003) "The Impossible Dream: Motherhood and a Career?" New Zealand Population Review, Vol 29 No 1, pp. 155-171. Schneer, J.A. and Reitman, F. (1993) "Effects of alternate family structures on managerial career paths", Academy of Management Journal, Vol 36, pp. 830-843. Schneer, J.A. and Reitman, F. (2002) "Managerial life without a wife: Family structure and managerial career success", Journal of Business Ethics, Vol 37 No 1, pp. 25-38. Scott-Howman, A. (2006, 12 April) "Thinking about flexible work", The Independent, 18. Seal. W. (2003) "Modernity, Modernization and the Deinstitutionalization of Incremental Budgeting in Local Government", Financial Accountability and Management, Vol 19 No 2, pp. 93-116. Sheely, R. ( 2004) Don't Rule Out the Big 5 in your Job Search: CPAs Can be Mothers too! Retrieved 13 January. 2004, from http:l/www.newaccountantusa. cominewsFeat/LS/LS_momcpa.html Shapland, A. (2001a, 13 August) `"Growing Accounting", Financial Adviser New Zealand, pp. 13-14. Shopland, A. (2001b) "Bringing the boys, and girls, back home", Financial Adviser New Zealand, No 12. pp. 10-11. Simmons, M. (1996), New leadership for Women and Men: Building on an Inclusive Organisation, Grower Publishing Ltd, Hampshire, England. Simpson, R. (2000) "Gender Mix and Organisational Fit: How gender imbalance at different levels of the organisation impacts on women managers", Women in Management Review, Vol 15 No 1. pp. 5-20. SmartPros (2004), Managerial Finance and Accounting Salaries Increase 4.7% - With Gender Gap. Retrieved 27 July, 2004, from http://www.smartpros. comlx44469.xml Smith, J. (2004, 7 February) "A great balancing act", Otago Daily Times, Dunedin, Magazine section p. 3. Smithson, J., Lewis, S., Cooper, C., and Dyer, J. (2004) "Flexible Working and the Gender Pay Gap in the Accountancy Profession", Work, Employment and Society, Vol 18 No 1, pp. 115-135. Stanko, B.B. and Schneider, M. (1999) "Sexual Harassment in the Public Accounting Profession", Journal of Business Ethics, Vol 18 No 2, pp. 185-200. Statistics New Zealand (2004), Labour force. Retrieved 24 January, 2006, from http://www.stats.govt.nz/quick-facts/people/labour-force.htm Statistics New Zealand (2005a), Human Capital Statistics - Part 4, Participation in education and training. Retrieved 24 March. 2005, from http:l/www.stats.govt.nz/analvtical¬re sorts/human-ca. hat-statistics! .art-4-. artici Ration-in-education-and-trainin T.ht rt Statistics New Zealand (2005b), New Zealand Time Use Survey 1999. Retrieved 24 March, 2005, from http://www.stats.govt.nz/products-and-services/Articles/timeusesurvev 1999.htm Wallace, N. (2001, October 1) "Shortage of accountants in NZ", Otago Daily Times, 24. Walsh, C. (2004, 3 September) "Hell bath no fury like woman scorn'd", Otago Daily Times, P- 25 Webb, J. and Liff, S. (1988) "Play the White Mart: The Social Construction of Fairness and Competition in Equal Opportunity Policies", Sociological Review, Vol 36 No 3, pp. 532-551. Whiting, R.H. (2006), "Gender, Family Responsibilities and Career Success in the New Zealand Accounting Profession", unpublished PhD thesis, University of Otago, Dunedin, New Zealand. Whiting, R. H. and Wright, C. (2001) "Explaining Gender Inequity in the New Zealand Accounting Profession", British Accounting Review, Vol 33 No 2, pp. 191-222. Williams, C.L. (1995), Still a Man's World: Men who do Women's Work, University of California Press, Berkeley. Williams, O. (2000) `A Look at What's Ahead". Chartered Accountants' Journal, Vol 79 Nol1, pp. 6-7. Windsor, C. and Auyeung, P. (2006) "The effect of gender and dependent children on professional accountants' career progression", Critical Perspectives on Accounting, Vol 17 No 6, pp. 828-844. Witkowski, K.M. and Leicht. K.T. (1995, "The Effects of Gender Segregation, Labour Force Participation, and Family Roles on the Earnings of Young Adult Workers", Work and Occupations, pp. 48-72. Zucker, L.G. (ed) (1988), Institutional patterns and organizations: culture and environment Ballinger, Cambridge, MA.
|
|---|