A performance contrast of male- and female-owned small accounting practices

This study examined and compared the performance of male-owned and female-owned accounting practices. Regression methodology is used to investigate whether a gender-based differential exists between male-owned and female-owned small accounting practices. A questionnaire was developed and sent to a n...

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Bibliographic Details
Published in:Journal of small business management 1998-07, Vol.36 (3), p.1
Main Authors: Fasci, Martha A, Valdez, Jude
Format: Article
Language:English
Subjects:
Accounting firms
Accounting procedures
Age
Business ownership
CPAs
Differences
Earnings
Females
Gender
Impact analysis
Labor market
Males
Marital status
Productivity
Profit margins
Profitability
Profits
Questionnaires
Regression analysis
Response rates
Self employment
Sexes
Small business
Studies
Success
Variables
Women owned businesses
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Summary:This study examined and compared the performance of male-owned and female-owned accounting practices. Regression methodology is used to investigate whether a gender-based differential exists between male-owned and female-owned small accounting practices. A questionnaire was developed and sent to a national random sample of 1,000 female and 1,000 male owners of accounting practices from the membership list of the AICPA. A response rate of over 30% was obtained. Information collected included business, personal, and attitudinal characteristics of male and female owners. An analysis of the data indicated that a difference in profitability exists between male-owned and female-owned businesses which appears to be explained by gender. While business ownership might be providing women in accounting profession a viable avenue for achieving career success, gender seems to negatively impact on the earnings of accounting practices owned by women.
ISSN:0047-2778
1540-627X