Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania
Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a liberal profession, is no exception. Starting from this...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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MDPI AG
2018-12-01
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| Series: | Administrative Sciences |
| Subjects: | |
| Online Access: | http://www.mdpi.com/2076-3387/9/1/2 |
| _version_ | 1818137918555815936 |
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| author | Mara Del Baldo Adriana Tiron-Tudor Widad Atena Faragalla |
| author_facet | Mara Del Baldo Adriana Tiron-Tudor Widad Atena Faragalla |
| author_sort | Mara Del Baldo |
| collection | DOAJ |
| description | Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a liberal profession, is no exception. Starting from this premise, this work aims to provide, using a historical and institutional perspective, a picture of the past and current “journey” in the accountancy profession of women-chartered accountants and auditors in Italy and Romania. Drawing from the theoretical framework of gendered construction of the accounting profession, the paper points out issues affecting the presence, the degree of representativeness and the role (concerning the presence among the higher level of professional activities and governance positions) of women within the National Chartered Association and their continued under-representation in Italy and Romania. Findings contribute to providing insights useful to develop a future agenda and fill in the research gaps in this field. |
| first_indexed | 2024-12-11T10:03:56Z |
| format | Article |
| id | doaj.art-104c0eb152a642dba135264822e128ec |
| institution | Directory Open Access Journal |
| issn | 2076-3387 |
| language | English |
| last_indexed | 2024-12-11T10:03:56Z |
| publishDate | 2018-12-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Administrative Sciences |
| spelling | doaj.art-104c0eb152a642dba135264822e128ec2022-12-22T01:12:01ZengMDPI AGAdministrative Sciences2076-33872018-12-0191210.3390/admsci9010002admsci9010002Women’s Role in the Accounting Profession: A Comparative Study between Italy and RomaniaMara Del Baldo0Adriana Tiron-Tudor1Widad Atena Faragalla2Department of Economics, Society and Politics, University of Urbino Carlo Bo, 61029 Urbino, ItalyDepartment of Accounting, Babes-Bolyai University, Cluj-Napoca 400084, RomaniaDepartment of Accounting, Babes-Bolyai University, Cluj-Napoca 400084, RomaniaHistorically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a liberal profession, is no exception. Starting from this premise, this work aims to provide, using a historical and institutional perspective, a picture of the past and current “journey” in the accountancy profession of women-chartered accountants and auditors in Italy and Romania. Drawing from the theoretical framework of gendered construction of the accounting profession, the paper points out issues affecting the presence, the degree of representativeness and the role (concerning the presence among the higher level of professional activities and governance positions) of women within the National Chartered Association and their continued under-representation in Italy and Romania. Findings contribute to providing insights useful to develop a future agenda and fill in the research gaps in this field.http://www.mdpi.com/2076-3387/9/1/2accounting professionchartered public accountantsgendergovernancewomen |
| spellingShingle | Mara Del Baldo Adriana Tiron-Tudor Widad Atena Faragalla Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania Administrative Sciences accounting profession chartered public accountants gender governance women |
| title | Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania |
| title_full | Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania |
| title_fullStr | Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania |
| title_full_unstemmed | Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania |
| title_short | Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania |
| title_sort | women s role in the accounting profession a comparative study between italy and romania |
| topic | accounting profession chartered public accountants gender governance women |
| url | http://www.mdpi.com/2076-3387/9/1/2 |
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