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Book part
Publication date: 26 April 2024

Abstract

Details

Special Education
Type: Book
ISBN: 978-1-83753-467-8

Article
Publication date: 4 April 2023

Siasa Issa Mzenzi

This paper examines the career progression of women auditors working in auditing firms in Tanzania and the strategies employed by women auditors to cope with the masculine nature…

Abstract

Purpose

This paper examines the career progression of women auditors working in auditing firms in Tanzania and the strategies employed by women auditors to cope with the masculine nature of audit firms.

Design/methodology/approach

Data were collected through semi-structured, in-depth interviews with current and former female and male auditors in two auditing firms. A thematic approach to the analysis is adopted.

Findings

The study reveals that career progression of women auditors studied is constrained by gender-related barriers such as motherhood, pregnancy, maternity leave and limited coaching and networking, as well as household and caring responsibilities. These barriers are facilitated by the patriarchal system, which regards women as wives and mothers rather than professional workers. As a result, women auditors balanced work and family responsibilities by employing various coping strategies including establishing informal network organization, hiring nannies, living with family members, enrolling children to boarding schools and lobbying in the allocation of audit assignments. Despite employing these strategies, very few women reach top positions in audit firms in Tanzania.

Practical implications

The findings reveal a need for wider engagement on the role of women and men in society, particularly to address the gender-related barriers faced by women in the accountancy profession.

Originality/value

Most previous studies of gender in the accountancy profession have focused on Western contexts. This is one of few to examine the phenomenon in an African context.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 1 March 2024

Mohan Thite and Ramanathan Iyer

Despite ongoing reports of insider-driven leakage of confidential data, both academic scholars and practitioners tend to focus on external threats and favour information…

Abstract

Purpose

Despite ongoing reports of insider-driven leakage of confidential data, both academic scholars and practitioners tend to focus on external threats and favour information technology (IT)-centric solutions to secure and strengthen their information security ecosystem. Unfortunately, they pay little attention to human resource management (HRM) solutions. This paper aims to address this gap and proposes an actionable human resource (HR)-centric and artificial intelligence (AI)-driven framework.

Design/methodology/approach

The paper highlights the dangers posed by insider threats and presents key findings from a Leximancer-based analysis of a rapid literature review on the role, nature and contribution of HRM for information security, especially in addressing insider threats. The study also discusses the limitations of these solutions and proposes an HR-in-the-loop model, driven by AI and machine learning to mitigate these limitations.

Findings

The paper argues that AI promises to offer many HRM-centric opportunities to fortify the information security architecture if used strategically and intelligently. The HR-in-the-loop model can ensure that the human factors are considered when designing information security solutions. By combining AI and machine learning with human expertise, this model can provide an effective and comprehensive approach to addressing insider threats.

Originality/value

The paper fills the research gap on the critical role of HR in securing and strengthening information security. It makes further contribution in identifying the limitations of HRM solutions in info security and how AI and machine learning can be leveraged to address these limitations to some extent.

Details

Personnel Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0048-3486

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