Preliminary Research on the Glass Ceiling Phenomenon in Accounting and Financial Audit Practice in Poland

• Autorzy: Aleksandra Szewieczek , Marzena Strojek-Filus , Aleksandra Sulik-Górecka

Warianty tytułu

Wstępne badania zjawiska glass ceiling w praktyce rachunkowości i rewizji finansowej w Polsce

• Języki publikacji: EN

Abstrakty

EN

The paper analyzes the glass ceiling phenomenon in the accounting practice in Poland. The essence and characteristics of this phenomenon are presented in relation to the accounting profession and statutory auditors. Research on the 'glass ceiling' carried out in various countries, with a particular reference to the profession of a statutory auditor, was reviewed. The paper presents results of the research on the phenomenon conducted among a selected sample of audit firms in Poland. The results of the study confirmed the occurrence of this phenomenon in Poland with greater intensity in larger entities. The large scale of the glass ceiling phenomenon in the professional life of women in accounting is reflected by a high percentage of women in the profession of statutory auditor contrasted by the very low participation in senior managerial positions, e.g. partners in auditing companies. The paper uses the method of critical analysis of the literature and empirical data. Moreover, qualitative analysis was used for the data reported by audit firms. (original abstract)

W artykule poddano analizie zjawisko "szklanego sufitu" w praktyce rachunkowości w Polsce. Przedstawiono istotę i cechy charakterystyczne tego zjawiska w odniesieniu do zawodu księgowych i biegłych rewidentów. Dokonano przeglądu badań dotyczących "szklanego sufitu" przeprowadzonych w różnych krajach, ze szczególnym uwzględnieniem zawodu biegłego rewidenta. W artykule przeprowadzono również analizę dotyczącą wskazanego zjawiska wśród wytypowanej próby firm audytorskich w Polsce. Wyniki badań potwierdziły występowanie tego zjawiska w Polsce z nasileniem w większych jednostkach. Na wysoką skalę zjawiska glass ceiling w życiu zawodowym kobiet w księgowości wskazuje fakt wysokiego odsetka kobiet w zawodzie biegłego rewidenta połączonego z bardzo niskim ich udziałem na wysokich stanowiskach kierowniczych, np. partnerów spółek audytorskich. W artykule zastosowano metodę krytycznej analizy literatury oraz danych empirycznych. Posłużono się również analizą jakościową w odniesieniu do danych raportowanych przez firmy audytorskie. (abstrakt oryginalny)

Słowa kluczowe

EN

Accounting; Auditing; Accountant; Professional position of women

PL

Rachunkowość; Rewizja finansowa; Księgowy; Pozycja zawodowa kobiet

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2017
• Tom: 94
• Numer: nr 150
• Strony: 159--172

Twórcy

autor

Aleksandra Szewieczek

• University of Economics in Katowice, Poland

autor

Marzena Strojek-Filus

• University of Economics in Katowice, Poland

autor

Aleksandra Sulik-Górecka

• University of Economics in Katowice, Poland

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Identyfikatory

DOI

10.5604/01.3001.0010.5000