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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: 31 January 2024

Eiman Negm

This study aims to explore the impact of women empowerment and gender-stereotypical advertising exposure on consumers’ attitudes and purchase intents.

Abstract

Purpose

This study aims to explore the impact of women empowerment and gender-stereotypical advertising exposure on consumers’ attitudes and purchase intents.

Design/methodology/approach

The quantitative research approach was used to assess the women-empowerment and gender-stereotypical advertising on consumers’ attitudes and purchase intentions, explicating the most effective approach in marketing communication in the Arab context, specifically Egypt. Administrated questionnaires were distributed online cross-gender through the use of convenience sampling. The targeted average sample size sought was minimum of 370. Once the data was acquired, partial least square path modelling of structural equation modelling was conducted to test the hypotheses.

Findings

Results show that male consumers and female consumers react to a certain extent differently to women-empowerment and gender-stereotypical advertisings. For instance, gender-stereotypical advertisings effect attitude for both genders; it effects male consumers’ purchase intentions, but not female consumers. Women empowerment advertising is insignificant on brand attitude and purchase intention among male consumers; among female consumers, it has significant impact on brand attitude, but not purchase intention. Nevertheless, both categories of advertising contribute to male consumers’ and female consumers’ perception and attitude towards gender role portrayal.

Originality/value

This study provides noteworthy insights and perspectives on women-empowerment (Femvertising) and gender-stereotypical advertising effects on cross-gender consumers in the Arab region (a region of strong masculine culture values). The emerged conclusions aid as a reference and guide for scholars and practitioners to develop effective advertising that create prospect depictions and build inspired female customer base.

Open Access
Article
Publication date: 11 October 2023

Aleksandra Gaweł, Katarzyna Mroczek-Dąbrowska and Malgorzata Bartosik-Purgat

As women’s position in the economy and society is often explained by cultural factors, this study aims to verify whether the observed changes in female empowerment in the region…

Abstract

Purpose

As women’s position in the economy and society is often explained by cultural factors, this study aims to verify whether the observed changes in female empowerment in the region of Central and East European (CEE) countries of the European Union (EU) are associated with masculinity as a cultural trait.

Design/methodology/approach

The authors apply the k-means clustering method to group CEE countries into clusters with similar levels of female empowerment in two time points – 2013 and 2019. Next, the authors examine the clusters and cross-reference them with the national culture’s masculinity to explore the interrelations between female empowerment and cultural traits in the CEE countries and their development in time.

Findings

The analyses reveal that female empowerment is not uniform or stable across the CEE countries. The masculinity level is not strongly related to women’s position in these countries, and changes in female empowerment are not closely linked to masculinity.

Originality/value

Despite the tumultuous history of women’s empowerment in the CEE countries, the issues related to gender equality and cultural traits pertaining to the region are relatively understudied in the literature. By focusing on the CEE region, the authors fill the gap in examining the independencies between female empowerment and cultural masculinity.

Details

Gender in Management: An International Journal , vol. 39 no. 4
Type: Research Article
ISSN: 1754-2413

Keywords

Article
Publication date: 2 October 2023

Qi Zheng, Chuqing Dong and Yafei Zhang

This study examines how the different attributes of authentic leadership influence trust and employee organization fit and how such influences differ by gender and the level of…

Abstract

Purpose

This study examines how the different attributes of authentic leadership influence trust and employee organization fit and how such influences differ by gender and the level of positions during the COVID-19 pandemic.

Design/methodology/approach

The study employed a survey to examine US employees' perceptions toward different attributes of authentic leadership during the COVID-19 pandemic.

Findings

The study showed that self-awareness, balanced processing and internalized moral perspective positively relate to trust in the employer, mediated through employee–organization fit. However, relational transparency has a backfiring effect, negatively related to trust through the mediation of employee–organization fit. Additionally, this study highlights the differences in gender and level of positions in reactions to authentic leadership.

Originality/value

This study contributes to the understanding of internal public relations in a turbulent crisis time by proposing a mediated model that explains the effects of authentic leadership on employees' trust through their fit with the organization. Additionally, it identified that gender and position level are important factors moderating such effects.

Details

Corporate Communications: An International Journal, vol. 29 no. 3
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 17 April 2024

Maria Kontesa, Rayenda Khresna Brahmana and Hui Wei You

The research objective starts from the argument that small-scale multinational corporations’ (SMNCs’) managerial behavior toward auditing decisions is influenced by their personal…

Abstract

Purpose

The research objective starts from the argument that small-scale multinational corporations’ (SMNCs’) managerial behavior toward auditing decisions is influenced by their personal value, especially when the auditing process is not mandatory. This study aims to examine how national culture-religiosity affects that decision. The authors further examine how foreign-owned MNCs might behave differently from local MNCs, although the host country’s cultural-religiosity value might influence that decision.

Design/methodology/approach

This study obtains the data from three sources: Hofstede Framework, Pew Research Center and World Bank Enterprise Survey in cross-sectional mode. The final sample consists of 8,590 SMNCs from 45 countries as the observations. This study uses robust regression analysis to test the effects of culture, religiosity and controlling shareholders on the audited financial statements decision.

Findings

The regression results support the hypothesis, whereas cultural-religiosity values are associated with the audited financial report. The findings confirm stakeholder theory and institutional theory.

Originality/value

This study fills a gap in the literature by providing empirical evidence on the cultural and religiosity effects on the accounting decision of SMNCs. The results can be used as the foundation for future research related to MNCs’ managerial behavior toward accounting policies, especially with the psychosocial factors.

Details

Pacific Accounting Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 8 April 2024

Cosmas Gatot Haryono and Louisa Christine Hartanto

This paper aims to explore how Indonesian males who are entrepreneurs in make-up artists navigate their businesses in a society that relies on hegemonic masculinity. This goal is…

Abstract

Purpose

This paper aims to explore how Indonesian males who are entrepreneurs in make-up artists navigate their businesses in a society that relies on hegemonic masculinity. This goal is reached by concentrating on male make-up artist entrepreneurs in five Indonesian provinces and investigating how they actively rewrite their gender and inherent vocations by societal norms.

Design/methodology/approach

This paper adopts a qualitative phenomenological approach with methods. In-depth interviews and observations were conducted with 28 informants in five provinces of Indonesia.

Findings

These findings show that, aside from self-concept, family support is the most crucial determining factor that pushes men make-up artists to become businesses in the face of so many rejections. Persistence in battling for their fate is also critical in efforts to erase themselves, who are constantly subjected to hegemonic masculinity. Aside from that, it appears that the government's role in attempts to promote gender equality in all fields of business in Indonesia remains limited.

Originality/value

This paper contributes to the gender and entrepreneurship literature by providing a broader exploration of male entrepreneurs working in the field of female make-up artists in a society that still adheres to hegemonic masculinity.

Details

International Journal of Gender and Entrepreneurship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-6266

Keywords

Article
Publication date: 20 March 2024

Waris Ali, Jeffery Wilson and Taiba Saeed

This study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.

Abstract

Purpose

This study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.

Design/methodology/approach

The authors used meta-analysis technique to examine 100 effect sizes from 43 studies published between 1982 and 2023 to integrate the existing results and to detect causes contributing to variability of results across studies.

Findings

There is a significant positive relationship between environmental performance and environmental disclosure. Further, the authors found that cultures with long-term orientation positively moderated the relationship, whereas cultures with high uncertainty avoidance and indulgence negatively moderated it.

Research limitations/implications

This study did not account for the problem of endogeneity between environmental performance and environmental disclosure because most of the already published studies included in the authors’ meta-analysis did not address this issue.

Practical implications

This research provides regulators and policymakers insights on the influence of cultural factors on environmental disclosure and performance, critical information to consider when adopting, or revising social and environmental policy and regulations within a country.

Originality/value

To the best of the authors’ knowledge, this is the first meta-analysis study examining different cultural dimensions influencing the relationship between environmental performance and environmental disclosure and contributes new knowledge to the literature on determinants of environmental disclosure.

Details

Accounting Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 10 April 2024

Shalini Aggarwal, Lata Bajpai Singh and Shalini Srivastava

The study, grounded on the social cognitive career theory, seeks to analyze the upshot of psychological empowerment on career satisfaction via affective commitment. The study also…

Abstract

Purpose

The study, grounded on the social cognitive career theory, seeks to analyze the upshot of psychological empowerment on career satisfaction via affective commitment. The study also aims to examine the impact of the interplay among affective commitment and resilience on the career satisfaction of Indian service industry professionals.

Design/methodology/approach

In this study, the data has been collected from 277 employees using standardized measures from the North Indian service industry. To test the proposed model, Analysis of Moment Structures (AMOS) (Hayes, 2013) was utilized.

Findings

The outcomes of the study offered substantial support for the theorized link between psychological empowerment, affective commitment, resilience and career satisfaction. The outcomes confirmed an affirmative association concerning psychological empowerment and career satisfaction through affective commitment as a mediator and resilience as a moderator. The study concludes that the workforce with extraordinary resilience will perceive a stronger influence of psychological empowerment on career satisfaction.

Practical implications

The study offers a few pertinent inputs for the organizations operating in high-power distance culture to comprehend the role of psychological empowerment and “resilient attributes” of personality in developing a sense of career satisfaction amongst Indian service sector employees.

Originality/value

The present research examines the association between psychological empowerment, affective commitment, resilience and career satisfaction for the first time as mediated moderation model and the same has neither been examined theoretically or empirically.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Book part
Publication date: 25 March 2024

Heather Yaxley

Informal conversational encounters are explored using free indirect discourse (FID) as a novel storytelling method to gain a multi-generational understanding of the experiences of…

Abstract

Informal conversational encounters are explored using free indirect discourse (FID) as a novel storytelling method to gain a multi-generational understanding of the experiences of women working in public relations (PR) in 1960s/1970s Britain.

Echoing a literary tradition, anonymised transcripts of recordings provide impressionist accounts that immerse the reader in the thoughts and feelings of novelistic characters. An informal network of women narrate their stories with a much younger listener enabling exploration of intergenerational relationships and the intersection of gender and age.

This unstructured approach develops a complex yet natural flow to create unique withness-understandings. The author/narrator introduces a conception of informal conversational encounters, supporting an organic approach of interweaving storying, everyday performance, situated accountings, narrative unfoldings and inside/outside points of view.

An interplay of multiple female voices reveals a degree of symmetry in fractal patterns of women's early career experiences over the duration of a generation. Facilitation of sense-making through intergenerational conversations connects with Mannheim's theory of generational unity.

Women's beginnings of PR careers in 1960s/1970s Britain demonstrate a liberal feminist perspective in taking responsibility for their careers and enjoyment beyond the workplace in a man's world.

Article
Publication date: 25 March 2024

Natalie Todak

This study explores how police culture is experienced by women officers serving in positions where they are significantly underrepresented (i.e. leadership and elite specialty…

Abstract

Purpose

This study explores how police culture is experienced by women officers serving in positions where they are significantly underrepresented (i.e. leadership and elite specialty units) and the environmental factors that shape these experiences.

Design/methodology/approach

A qualitative analysis of transcripts from interviews with 71 women serving in male-dominated roles was conducted (N = 39 ranking women; N = 32 women on elite units).

Findings

Participants described five occupational, organizational and assignment-level factors that shaped their workplace experiences. While some contextual forces at play are similar for women working patrol (e.g. traditional police culture, the underrepresentation of women in law enforcement) unique position-level factors were also identified (e.g. the high-risk and consequential nature of the work).

Practical implications

While the cultural environment for women patrol officers has improved in the past few decades, the same cannot be said for women working in positions that are still dominated by men. More attention to this area of policing is needed to ensure gender diversity is achieved throughout organizations and not only in positions deemed suitable for women.

Originality/value

The study extends research on women in policing beyond the focus on patrol. Further, it explores the assignment- and rank-based perspectives of police culture, which are largely absent from the literature.

Details

Policing: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-951X

Keywords

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