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- Jonnergård, Karin, et al.
(författare)
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Performance evaluations as gender barriers in professional organizations : A study of auditing firms
- 2010
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Ingår i: Gender, Work and Organization. - : Wiley. - 0968-6673 .- 1468-0432. ; 17:6, s. 721-749
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Tidskriftsartikel (refereegranskat)abstract
- Gendering processes often take the form of organizational subtexts, that is, seemingly gender-neutral practices that have gender implications. The purpose of this article is to study performance evaluations, which, based on management by objectives systems, may appear neutral, but tend to be based on male norms of what is regarded as good performance. We analysed the careers and performance evaluations of 391 newly licenced Swedish auditors, using an open-ended question survey. In this industry 50 per cent of new employees and 92 per cent of partners are men. Even in the early stages of their careers, there are notable differences between women and men. The women achieved less and show lower career ambitions and expectations as well as greater intentions to leave the auditing industry. Performance evaluations are also perceived differently, men focusing on what is evaluated (reflecting the perceptions of those at higher hierarchical levels) and women focusing on who does the evaluating and how.
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- Jonnergård, Karin, et al.
(författare)
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Stubborn Swedes : the Persistence of the Swedish Corporate Governance System under International Reform
- 2016
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Ingår i: Nordic Journal of Business. - : Association of Business Schools Finland. - 2342-9003 .- 2342-9011. ; 65:1, s. 13-28
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Tidskriftsartikel (refereegranskat)abstract
- Despite a number of corporate governance reforms introduced following an Anglo-American blueprint, the Swedish corporate governance system still contains several country-specific traits. In this article, we try to understand this continuity of the national corporate governance system. We do this by outlining a model for describing the processes of change built on Mary Douglas’ (1986) theory of ‘institutional thinking’ and applying this model to a case of the implementation of regulation on independent directors in Sweden. The results highlight (i) that continuity is ensured through the use of ‘sacred objects’ and (ii) that compromises between the old and the new is made possible by the uses of concepts with ‘positive connotations’. Hereby a form of assimilation to the international blueprint occurs which may – or may not – lead to convergence in the long run.
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- Jonnergård, Karin, et al.
(författare)
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Developing a Code of Ethics for the Swedish audit profession 1923 to 1994 - Juxtaposing the internal and external role of the Code
- 2016
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Konferensbidrag (refereegranskat)abstract
- The paper presents an analysis of context within which FAR, the Swedish professional association representing accountants has developed and revised the Code of Ethics from 1923 to 1995. The purpose is to enhance our understanding of the choices made as to what ethical rules were verbalized or codified and the motivations behind the codification. Building on Birkett and Evans’ (2005) model for organizing and understanding histories of the professionalizing activities of occupational associations of accountants and Abbotts view of professional codes, a theoretical framework has been constructed to analyze the circumstances and sequence of events that have had an influence on codification of ethics. The findings is based on content analysis of the Code of ethics and an extensive review of archival documents from FAR, legislation and previous studies on the development of the profession in Sweden.The findings have been analyzed in three phases depicting the development of the profession as the state shifts from an industrial to a neoliberal state. The phases are:Phase 1 A newly established Gentlemen’s club (1923-1932)Phase 2 Professionalization of auditors (1933-1976)Phase 3 Internationalization of the audit profession (1977-1995)The analysis shows how the Code of Ethics has been verbalized within the context of shifting ideologies of government and governance of both the state and profession in an increasingly interconnected and interdependent world. Ethical codes are context sensitive. Differing from Anglo Saxon studies; this study is set in the Swedish context where the state and profession have co-developed over time. The code has been codified in a changing regulatory landscape where public and private actors occupy the audit regulatory arena and the ethics of the profession is regulated by a complex interplay of legislation and by laws, international, regional and FAR’s codes of ethics governing professional conduct. In 1923, when FAR was established, the rules of professional conduct were not explicitly codified. Rather, the expected conduct of a member was socialized through initiation and other meetings, social networks and education. The professionalization of auditors, growth and heterogeneity of FARs’ members, the financial scandals, the economic and regulatory developments have led to an increasing need to verbalize and publish the Code of Ethics for the profession. The power to verbalizing the ethical rules has changed over time and with time the profession gained an increasing power over determining the content of its ethical code. The Code serves not only to legitimize the activities of the audit profession to regulators and other important stakeholders but importantly, it acts at the same time as a remedy for association control, juxtaposing the internal and external role of the Code.
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- Månsson, Jonas, 1964-, et al.
(författare)
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Gender-based career differences among young auditors in Sweden
- 2013
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Ingår i: International Journal of Manpower. - 0143-7720 .- 1758-6577. ; 34:6, s. 572-583
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Tidskriftsartikel (refereegranskat)abstract
- Purpose– The purpose of this study is to examine whether or not gender‐related differences affect the likelihood of promotion.Design/methodology/approach– The research is done on a unique dataset on the Swedish audit industry, an industry with a well‐defined and well‐known career ladder. We apply an ordered probit model to take all steps in the career ladder into consideration simultaneously.Findings– Females are on average less likely to be promoted. Separate regressions for males and females identified that the estimated promotion probability increases for males as an effect of having a child, but decreases more for males than females if males are highly involve in the care of these children. Thus, females who are involved in childcare are penalised by lower probability of promotion; however, males who are highly involved in childcare have much more to lose in terms of promotion than females do. For a family, this becomes a question of how to lose the least.Originality/value– Having access to unique data, from a policy perspective our study gives some new insight into the uneven distribution between genders of career interruptions related to childcare.
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- Appelkvist, Jenny
(författare)
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Professionsföretagare : I skärningspunkten mellan småföretagande, profession och genus
- 2016
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- Den här avhandlingen handlar om kvinnors företagande i en profession stadd i förändring. Flera professioner i Sverige, men också internationellt, präglas av en ökad andel kvinnor men även av de strukturella omvandlingar som under 1900-talet lett från ett industri- till ett tjänstesamhälle. Ett ökat småföretagande är en annan förändring som uppkommit under senare år.I föreliggande studie beskrivs och analyseras kvinnors företagande inom en profession utifrån vad som sker i skärningspunkten mellan företagande, profession och genus. Ett tydligt exempel i Sverige på en profession stadd i förändring är veterinärprofessionen som de senaste 50 åren genomgått en rad förändringar. Den teoretiska referensramen består av en kombination av teorier om småföretagande, profession och genus. Det empiriska materialet består av intervjuer med samtliga veterinärer som är företagare och kvinnor i Östergötland. I avhandlingen myntas begreppet professionsföretagare med avsikt att synliggöra samspelet mellan företagande och profession. Studiens resultat visar att professionen i många fall prioriteras framför företagandet. Professionsföretagarna gör genus på skilda sätt i olika dimensioner och på olika nivåer. Det är stabilitet i hur genus görs på generell nivå medan genus på specifik nivå görs på ett sätt som i vissa dimensioner utmanar genussystemet. Även om stabilitet är dominerande visar studien exempel på att professionsföretagande skapar förutsättningar för vissa glipor i genussystemets mönster.
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- Collin, Sven-Olof, et al.
(författare)
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Gendered Career Rein: A Gender Analysis of the Certificaion Process of Auditors in Sweden
- 2007
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Ingår i: International Journal of Auditing. - : Blackwell Publishing. - 1090-6738 .- 1099-1123. ; 11:1, s. 17-40
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Tidskriftsartikel (refereegranskat)abstract
- It has been claimed that the accounting and auditing business is a gendered industry. Even though as many women as men enter the business, high positions such as partnerships still largely appear to be a privilege for men. Earlier research has indicated that this selection process starts early on the career ladder. In this article we investigate the gendered character of the early phase of qualification to become a certified auditor. Using a gender perspective and social capital conceptions we offer a set of hypotheses that predict certification time, with special emphasis on the gendered character of the factors. We test the hypotheses on the population of newly certified auditors in Sweden. The results indicate that there are differences between the sexes, but that the factors even out, implying no important difference in certification time. We conclude that auditors of both sexes are subject to gendering processes that influence their certification time before they enter the auditing firm, mainly through family and school attendance variables, and they continue to experience gendered processes within the firm. Thus, we need to acknowledge not only the 'glass ceiling' within organizations, but also the gendered 'career rein' on individuals.
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| 10. |
- Damai, Nasution, et al.
(författare)
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Do auditor and CEO gender matter do audit quality? : Evidence from Sweden
- 2017
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Ingår i: Gender in Management: An International Journal. - 1754-2413. ; 32:5, s. 330-351
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Tidskriftsartikel (refereegranskat)abstract
- PurposeThis study aims to examine the association between auditor and chief financial officer (CFO) gender and earnings quality, utilising data from Sweden. This study also aims to examine whether interactions between auditor and CFO, which may affect a firm’s earnings quality, are associated with their gender. These aims are inspired by the notion that gender differences will be overruled by the rewards and socialisation into the occupational roles as suggested by the structural approach to gender.Design/methodology/approachThis study uses a multivariate regression model to test its hypotheses. The sample consists of 976 firm-year observations covering the period 2008 to 2013.FindingsThe results show that gender of the auditor and CFO is not associated with earnings quality, and the interactions between auditors and CFOs, which may affect earnings quality, are not associated with their gender. Consequently, the results give tentative support for the structural approach in gender studies in the accounting and auditing field.Research limitations/implicationsThis study indicates that future research in gender studies should consider the structural approach based on the argument of gender similarities. This approach contends that work-related behaviour of women will more resemble men, and this is caused by the socialisation process into the occupational role and the structure where they work (e.g. organisational and professional culture, work conditions, a compensation scheme, national culture, etc.) instead of gender.Originality/valueThis study contributes to the understanding whether gender – auditor and CFO gender – is associated with firms’ earnings quality and standing whether the interactions between auditor and CFO are associated with their gender, something that, to the best of the authors’ knowledge, has not been tested previously. It also re-introduces the structural approach within the gender research in the accounting and auditing field.
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