Who Aspires to be a Partner in a Public Accounting firm? A Study of Individual Characteristics and Gender Differences

What is it about?

Based on a survey of a large number of public accountants we examine factors associated with aspirations to become a partner in a public accounting firm with a focus on gender differences. Prior research on gender disparity at the partner level speculates that preferences, structural barriers or a combination of both inhibit women from progressing to the partner level. While firms have responded with work-life initiaitives such as formalized alternative work arrangements, our survey results provide evidence that the proportion of females aspiring to be partners is significantly less than the proportion of males. Our analysis of the factors relating to aspirations reveals several interesting similarities and differences between genders with implications for public accounting firms wishing to eliminate the perception of a "glass ceiling," encouraging more female represenation at the partner level.

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