Date: 29th May 2023
Level: Master thesis in business administration, 15 cr
Institution: Academy of Economics, Society and Technology, Mälardalen University
Authors: Sara Alhaj Khalifa Danijella Matic
(1999/04/24) (2000/05/10)
Title: Comparison of the legitimacy of the gender perspective in the accounting and auditing industry - A qualitative study with a focus on women's competence and power differences
Supervisor: Dariusz Osowski
Keywords: Competence, power differences, legitimacy, gender (women/men), accounting, auditing & affirmative action
Research questions:
- What influence does competence and power differences have on women in relation to hierarchical career advancement in the accounting and auditing industry?
- What reasons are explained to be the basis for the woman's difficulty in a hierarchical career rise?
- What consequences and penalties can be established if women cannot reach leading positions in the accounting and auditing industry?
Purpose: The purpose of this study is to investigate gender perspectives, with the role of women as a starting point. In addition, the study will focus on legitimacy issues with a focus on competence and the influence of power differentials, to study the obstacles, opportunities and consequences for women to reach leadership positions in the accounting and auditing industry.
Method: The study is based on a qualitative methodology with an abductive approach. The qualitative research method has collected primary data through semi-structured interviews.
Conclusion: Based on the accounting and auditing industry, the study demonstrates that competence tends to have a positive influence within both professions, at the same time power differences constitute greater influence within the auditing industry, while the accounting industry was also shown to have larger extent for women to achieve hierarchical success. The study also shows penalties in the form of lost dynamism and affirmative action, which, however, can lead to both reduced competence in the workplace and dismissal of the woman, alternatively a reduction in the value of the woman's competences. Finally, motherhood which is a biological factor is considered to be one of the main reasons for difficulty in women's hierarch65ical rise, hence the second difficulty emphasized is that organizations are influenced by past norms and outdated organizational culture.