Articles

Mothering or Auditing? The Case of Two Big Four in France

C. DAMBRIN, C. LAMBERT

Accounting, Auditing and Accountability Journal

2008, vol. 21, n°4, pp.474-506

Departments: Accounting & Management Control

Keywords: Gender, Glass ceilings, Public sector organizations, Accounting firms, Parents, France

http://ssrn.com/abstract=1977918


Women in public accounting firms are still proportionally much fewer in number in the highest levels of the hierarchy than men, whereas recruitment at junior level tends to be increasingly gender balanced. In this paper, we aim to analyse the relationships between the glass ceiling and motherhood. We identify the mechanisms explaining the difficulties encountered by auditor mothers in their hierarchical progression within the Big Four in France.


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