Gender Discrimination Insights in Romanian Accounting Organisations

Widad Atena Faragalla, Adriana Tiron-Tudor (), Liana Stanca and Delia Deliu ()
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Widad Atena Faragalla: Faculty of Economics and Business Administration, University Babeş-Bolyai, 400591 Cluj-Napoca, Romania
Adriana Tiron-Tudor: Faculty of Economics and Business Administration, University Babeş-Bolyai, 400591 Cluj-Napoca, Romania
Liana Stanca: Faculty of Economics and Business Administration, University Babeş-Bolyai, 400591 Cluj-Napoca, Romania
Delia Deliu: Faculty of Economics and Business Administration, West University of Timişoara, 300115 Timişoara, Romania
Authors registered in the RePEc Author Service: Adriana Tiron Tudor

IJERPH, 2023, vol. 20, issue 1, 1-25

Abstract: The paper investigated gender inequalities in the accounting profession in the specific context of an eastern European country, in the past heavily dominated by men, but now with a substantial number of women. Thus, we used a questionnaire survey explored the relationship between women’s perception of discrimination and institutional and individual characteristics. Institutional factors such as rewards practices, opportunities, and access to top positions in organisations influence women’s perception of gender discrimination. Concerning the intersectionality of individual characteristics interaction, our results revealed that women professionals with higher academic achievement and children are more likely to report discrimination. In contrast, women professionals with a higher-ranking position in organisations and those working in the public sector are less likely to report it compared with those from the private sector. These findings are of interest from a theoretical perspective to those who explore gender-related issues in general and in the case of accounting organisations. They are also helpful from a practical standpoint regarding the management of these accounting organisations, which should ensure gender-equitable policies for employees.

Keywords: discrimination; women; accounting profession; perceptions; Romania (search for similar items in EconPapers)
JEL-codes: I I1 I3 Q Q5 (search for similar items in EconPapers)
Date: 2023
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