LES FEMMES DANS LA PROFESSION COMPTABLE ROUMAINE ACTUELLE

Costel Istrate

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Abstract: Women are very numerous in the Romanian accounting profession: 70% of chartered accountants and 65% of auditors. At the universities level, the girls outnumber boys (80% vs 20%). The theory of glass ceiling is confirmed in the case of accounting bodies, but for the listed companies at Bucarest Stock Exchange, the CFO is a woman in more than 50% of cases. How can we explain this majority of women in the accounting profession? Responses to a questionnaire addressed to about 250 accountants leads us to the identification of certain stereotype on accountants and on accounting: patience, meticulousness, static nature of the activity.

Keywords: accounting; women; accountancy; comptabilité; femmes; profession comptable (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00690974
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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