Follow The Leader: A Review in Trends in Research of Women’s Progression to Partner in Large Accounting Firms

Despite years of research and suggestions, accounting firms still face a gender disparity in the highest ranks of firms. Gender entered accounting research in the 1980s, and continued to evolve upon the response from the accounting profession. This paper identifies four key trends in research on gender and accounting, specifically focusing on women’s attempt to reach partner in larger firms. The first trend provided a basis for further research, validating gender as a topic to be studied in the realm of accounting, while the following two trends were far more focused. The second trend dug deeper into how mothers specifically faced more barriers to partner than their male counterparts, which indirectly resulted in alternative work arrangements implemented by accounting firms. Despite the good intentions, the third wave of research focused on the actual helpfulness of flex time programs and non-equity partnerships, and determined that though they increased retention, they didn’t provide any progress in the promotion of women. The final trend looked at women’s careers as they fit into the accounting world as a whole, providing further detail on overarching trends and underlying attitudes that hold women back. Each trend would benefit from further research, and details of those suggestions can be found grouped with each section.<p></p>