Artikel

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 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.

Sprache
Englisch

Erschienen in
Journal: Administrative Sciences ; ISSN: 2076-3387 ; Volume: 9 ; Year: 2019 ; Issue: 1 ; Pages: 1-23 ; Basel: MDPI

Klassifikation
Öffentliche Verwaltung
Thema
accounting profession
chartered public accountants
gender
governance
women

Ereignis
Geistige Schöpfung
(wer)
Baldo, Mara Del
Tiron-Tudor, Adriana
Faragalla, Widad Atena
Ereignis
Veröffentlichung
(wer)
MDPI
(wo)
Basel
(wann)
2019

DOI
doi:10.3390/admsci9010002
Handle
Letzte Aktualisierung
10.03.2025, 11:42 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Baldo, Mara Del
  • Tiron-Tudor, Adriana
  • Faragalla, Widad Atena
  • MDPI

Entstanden

  • 2019

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