How can Women's Lack of Upward Mobility in Accounting Organizations be Explained?
基于188名男性和184名女性会计师的调查，指出会计研究中常从个人特质角度解释女性合伙人稀缺，而情境中心视角能更好理解这一现象。
Despite popular portrayals of women's current success in public accounting, labor force statistics indicate that few women advance to partnership-level positions. Accounting research on the scarcity of female partners tends to approach this issue from a person-centered perspective and to focus on characteristics of women as an explanation for their occupational status. This article demonstrates that a situation-centered perspective provides a useful contribution in understanding the scarcity of women partners. The findings are based on a survey of 188 male and 184 female accountants.