Reflections of Women Standard Setters in the United States
通过访谈美国财务会计准则委员会、政府会计准则委员会和新兴问题工作组的女性成员，探讨她们成功获得提名和任命的关键因素，发现专业知识和专业协会关系被看重，而多样性、公平和包容并非主要决策标准。
SYNOPSIS Motivated by trends toward gender equality on standard-setting boards in the United States, this study interviews women members of the FASB, GASB, and EITF to understand the factors critical to their successful nomination and appointment. Semistructured interviews were conducted with women standard setters to root our understanding in their own experiences and perceptions. Value emerged as a generalizing theme. Participants perceived value to the board in nomination as associated with professional expertise and ties with professional societies. Most participants perceived value in giving back to the profession by serving as a voice for an important stakeholder group as a critical factor for acceptance. Women standard setters consistently downplay the idea that diversity, equity, and inclusion represent primary decision criteria for board membership. Instead, their reflections imply that it is up to the profession to implement practices that promote the advancement of the most competent professionals from all backgrounds. Data Availability: Anonymized interview data are available upon request to the authors and are subject to prior consent by participants to share. JEL Classifications: M41; M48.