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Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania

Mara Del Baldo (), Adriana Tiron-Tudor () and Widad Atena Faragalla ()
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Mara Del Baldo: Department of Economics, Society and Politics, University of Urbino Carlo Bo, 61029 Urbino, Italy
Adriana Tiron-Tudor: Department of Accounting, Babes-Bolyai University, Cluj-Napoca 400084, Romania
Widad Atena Faragalla: Department of Accounting, Babes-Bolyai University, Cluj-Napoca 400084, Romania

Authors registered in the RePEc Author Service: Adriana Tiron Tudor ()

Administrative Sciences, 2018, vol. 9, issue 1, 1-23

Abstract: 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.

Keywords: accounting profession; chartered public accountants; gender; governance; women (search for similar items in EconPapers)
JEL-codes: M M0 M1 M10 M11 M12 M14 M15 M16 L (search for similar items in EconPapers)
Date: 2018
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