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Although the number of women working in management accounting has increased, the percentage of female executives in this area remains low. Previous studies examining the underrepresentation of women in accounting leadership positions have analyzed factors that hinder women from reaching these positions. The purpose of this paper, by contrast, is to identify factors that support the advancement of those female executives who have reached a leadership position. Further, this paper highlights the self-reported obstacles and difficulties faced by respondents in reaching their current positions.

Semi-structured interviews were conducted face-to-face with ten female executives in the management accounting departments of Austrian firms. The interview transcripts were analyzed by using the general inductive approach.

The results of the study show that most women classified their social skills and professional expertise as the key factors leading to their successful advancement; however, they also highlighted that ambition and luck played important roles. The authors found that support from both life partners and superiors was essential for these women in reaching their current positions and in handling difficulties when in a leadership position. Further difficulties include working time, work-life balance and motherhood.

As the findings are based on interviews conducted with female Austrian executives in large (more than 250 employees) manufacturing- or service-sector firms, they are not readily generalizable.

This study identifies factors that may help prospective female management accounting executives reach leadership positions. Furthermore, less senior female management accountants may learn from this paper that women who have already reached leadership positions in management accounting may have had to cope with problems similar to those that younger and less senior female management accountants currently experience.

This paper is among the first to address gender in the field of management accounting.

BY the time these words appear the majority of those who attend Library Association Conferences will have made tentative arrangements for their visit to Margate in June. Already, we understand, adhesions are coming in as many in number as for any September conference, and, if this is so, the fact will reassure those who have doubts of the wisdom of the change from September to June. We give on other pages some outline of the programme and in Letters on Our Affairs are presented with a Study of the subjects of the papers. Here we can concentrate upon one or two important points.

Brands are relevant to multiple stakeholders and, as such, can have multiple meanings. Drawing on branding and stakeholder marketing theory, the purpose of this study was to provide in-depth insights into knowledge dynamics related to the so-called family business brand across different stakeholder perspectives.

This study combines advanced brand concept mapping (BCM) with a scenario technique to graphically capture consumers’ and jobseekers’ brand knowledge related to the family business concept in the form of association networks.

Findings show both a shared core meaning (e.g. associations such as “tradition” or “owner-managed”) and stakeholder-specific associations (e.g. consumer perspective: “high product quality,” “handmade”; jobseeker perspective: “appreciation within the company,” “outdated”). Significantly, the results reveal detailed insights into cross-stakeholder knowledge dynamics regarding the associations’ interconnections, strength and favorability.

By combining BCM with a scenario technique, this study adopts an approach that is aimed at better understanding and comparing brand knowledge with respect to the family business brand across multiple stakeholder perspectives. Given the prevalence of family businesses, this research enhances the theoretical and practical understanding of a branding resource that is often available but rarely exploited.