Social Policy and Women in Accounting:

A Cross-Cultural Comparison

VICKI MEREDITH AND SANDRA FRENCH*

ABSTRACT

Unless "family-friendly"policies are developed, women will continue to leave public accounting
in larger numbers than men. Affirmative action, family leave, and child care policies in Australia,
Canada, the United Kingdom, and the U.S. are compared. The greater strength and duration of
U.S. affirmative action policy may partially explain the superior progress of women in the labor
force as compared to the other nations. In contrast, maternity leave and child care policies in
Australia and Canada surpass those in the U.K. and the U.S. The weaker government provisions
for family leave and child care in the latter two nations increase the importance of policies in the
private sector for persons attempting to balance employment and family commitment. (JEL M41)

INTRODUCTION

In recent years, Australia, Canada, the U.K. and the U.S. have seen similar growth rates in the
number of women entering the public accounting profession. As problems over gender differences
in initial entry have eased, the focus of interest has shifted to gender asymmetries in retention and
promotion. In 1984, the AICPA Upward Mobility of Women Committee concluded that the factors
affecting upward mobility of women are not unique to accounting but are universal obstacles
confronting women in the general workplace. Therefore, the authors believe it is useful to compare
social policies cross-culturally on issues concerning women and family and work commitments.

RECENT ENTRY PATTERNS

Australia's major chartered accounting firms report that they are recruiting close to 50 percent
females, while women represent about 40 percent of tertiary accountancy students [Cohn, 1991].
Additionally, some employers, characterizing women as, "more highly motivated...more impressive
all round than males," believe that the best graduates coming through are female [Cohn, 1991, p.
20].
Canadian women did not begin entering the public accounting profession in large numbers until
the 1980s. Today, 43 percent of chartered accounting students are women and women represent
about 50 percent of entry-level hires by major public accounting firms [McKeen and Bujaki, 1994].
The Institute of Chartered Accountants in England and Wales (ICAEW) had an increase in the
number of women entering training contracts from 18.1 percent in 1977 to 35 percent in 1989.
Additionally, women are increasingly represented among the "better qualified" of these recruits.
Fifty-three percent of the women held "good" degrees (i.e., first or upper second class) compared
to 47 percent of the men [Ciancanelli et al., 1990].

"Indiana University Southeast.

76
 FEBRUARY 1996, VOL. 2, NO. 1 77

In the U.S., women represented 53 percent of new accounting graduates in 1992-93 compared
to 50 percent in 1990-91. Women graduates employed in public accounting fluctuated between 51
percent in 1991 and 49 percent in 1993. [Daidone, 1994].

WOMEN'S STATUS IN THE ACCOUNTING PROFESSION

In 1986, female membership in the Australian Society of CPAs was 11.09 percent and by 1991,
it had risen to 16.49 percent. In 1986, 7.8 percent of the members of the Institute of Chartered
Accountants were women. By 1990, the number increased to 10.5 percent. In chartered
accountancy, often seen as an indicator of women's progress in the profession, many women are
rising to managerial ranks but few are making partner. KPMG Peat Marwick in Melbourne,
Australia has two female partners out of a total of 90 partners. Nationally, Ernst & Young has four
female and 185 male partners, while Price Waterhouse has five female and 223 male partners. This
is partially due to the higher attrition rate of females in public accounting and in the private sector
generally. "In Australia there are fewer women who become managers or executives in the private
sector than in many other Western industrial countries. And, according to the Australian Bureau
of Statistics, when they do, they earn on average 55 percent of their male counterparts' wages"
[Cohn, 1991, p. 221.
McKeen and Bujaki [1994] found that the proportion of Canadian women reaching partnership
is lower than that of men who qualified as chartered accountants in the same year. This is due, in
part, to higher turnover rates among women than men. While the partnership pool of the six largest
firms was about 33 percent women, the last round of partnership admissions of women ranged from
zero to 22 percent.
In the U.K., by the age of 36 men have either achieved partnership in public accountancy or left
for positions in industry and commerce. Hence, their numbers as "employed in practice" drop
significantly. The same pattern does not occur among women, who are more likely than men to
stay in professional practice [Silverstone, 1990; Ciancanelli et al., 1990]. Women's representation
in the partnership category increases at this age grade. However, the proportion of female partners
lags that of female entrants at this and every age grade [Silverstone, 1990].
Women appear to be faring better in the U.S. than in other English-speaking countries with a
common accounting heritage. In the U.S., 26 percent of the professional staff admitted to
partnership within the last three years were women [AICPA, 1994]. This is consistent with a 10
to 12 year track to partnership as well as Meredith and Brown's [1988] findings that women
received 27 percent of new CPA certificates between 1980 and 1984. On a positive note, parmer
admissions appear to be equitable based on the proportion of males and females in senior
management ranks from which partners are selected. However, turnover at the levels below partner
reduced the absolute number of women available in the possible partnership pool.
Additionally, as firm size increases, the percentage of females admitted to partnership decreases.
For instance, firms with fewer than five AICPA members reported that 39 percent of professionals
admitted to partnership in the last three years were women. Firms with more than 20 AICPA
members reported 13 percent. Larger firms had higher turnover of females than smaller firms at
senior-supervisor and manager ranks [Hooks and Cheramy, 1994].

PERSON CENTERED ISSUES

Research on women's failure to achieve partnership status has focused primarily on

person-centered explanations. These explanations suggest that female socialization practices
encourage the development of personality traits and behavior patterns that are contrary to the
demands of managerial roles [Maupin, 1991]. Yet Mutchler et al. [1987] found no significant
78 INTERNATIONAL ADVANCES IN ECONOMIC RESEARCH

difference in the behavioral traits of female and male accounting majors. Researchers have also
found that personality traits of male and female accountants appear to be similar [Johnson and
Dierks, 1982; Earnest and Lampe, 1982; Barcelona et al., 1975]. Rowe and Snizek [1995] found
a lack of gender difference in five basic work values: high income, job security, availabilityof free
time, advancement opportunity, and a sense of accomplishment. These studies contradict the
cultural stereotypes that men display greater commitment toward work than women and that women
lack requisite managerial skills and conduct business in a different (i.e., inferior) manner than men.
One additional person-centered explanation articulated by Maupin [1991] remains: that women
accountants face competing role demands, such as motherhood, not experienced with the same
intensity by their male counterparts. If this is true, women would face greater stress in managing
these competing demands. Collins [1994, p. 35] reported that, "Stress related factors associated
with departures from the profession for males center on concerns about future advancement
opportunities." While women are also concerned with advancement, their decision to leave is more
strongly related to heavy time demands. Females leaving the profession report higher levels of
stress from competing work and home demands than do females remaining in public accounting
[AICPA, 1994]. Findings in the U,S. [Maupin, 1991; AICPA, 1994], the U.K. [Silverstone cited
by McKeen and Bujaki, 1994], and Canada [McKeen and Bujaki, 1994] suggest that unless flexible
policies addressing problems of parenting and upward mobility can be developed, women will
continue to leave public accounting in larger numbers than men.

SOCIAL POLICY ISSUES

Affirmative Positive Action Policies
Equal opportunity legislation has been in place at the national level in Australia since the early
1980s. The Commonwealth Affirmative Action Act (Equal Employment Opportunity for Women)
covers private sector employment. National policy does not cover state level public sector
employment. Thus, states must enact policies independently. Although national legislation prohibits
discrimination on the basis of sex and race only, some states have more inclusive legislation.
Queensland, for example, prohibits discrimination on the grounds of breast-feeding. The
Commonwealth Sex Discrimination Act forbids sexual harassment in education and employment,
whereas Queensland legislation does not limit application to any particular setting or relationship.
Furthermore, at the national level enforcement is often problematic. To be enforced, orders for
damages and compensation by the Commonwealth Human Rights and Equal Opportunity
Commission must often be reheard in Federal Court [Sullivan, 1993].
The Canadian Charter of Rights and Freedoms specifically addresses the equality of women's
rights. According to Trzcinski and Alpert [1994], it provides, "the most far reaching constitutional
guarantee of equality to be found in any liberal democracy in the world." Section 15 states: "Every
individual is equal before and under the law and has the right to the equal protection and equal
benefit of the law without discrimination, and, in particular, without discrimination, based on race,
national or ethnic origin, colour, religion, sex, age or mental or physical disability."
An important motive behind Great Britain's positive action legislation was its requirement for
membership in the European Economic Community (EEC). Article 119 of the Treaty of Rome
(1957) requires EEC countries to provide equal pay for equal work. Great Britain passed an Equal
Pay Act in 1970. For the act to be effective, legislation to improve women's access to better paying
jobs and training was needed [PovaU, 1992].
Great Britain's Sex Discrimination Act of 1975 made it illegal to discriminate directly or
indirectly on the grounds of sex or marital status in decisions regarding hiring, training, and
promotion. The act further required the establishment of an Equal Opportunities Commission to
monitor and enforce the legislation. Nonetheless, the Sex Discrimination Act has been
comparatively ineffective due to several factors. First, employers are not required to implement
 FEBRUARY 1996, VOL. 2, NO. 1 79

positive action plans. Second, the burden of proof is placed on the complainant, who often lacks
access to direct evidence and detailed information regarding provisions of the act. Third, even in
cases where sex discrimination is proven, redress is limited to the complainant. Courts cannot order
employers to review their employment policies nor to show evidence of future compliance to
nondiscrimination policies [Glucklich, 1984; MacLennan and Fonda, 1985].
The U.S. passed an Equal Pay Act in 1963 forbidding pay differentials on the basis of sex. Title
VII of the Civil Rights Act of 1964 bans discrimination in employment based on race, color,
religion, sex, or national origin. It further holds the employer responsible for any discrimination
that occurs within the organization.
In the U.S., burden of proof lies with employers. Since 1975, employers and institutions of
higher education are required to have affirmative action plans, to regularly review their
employment policies, and to be able to prove compliance with nondiscrimination policies. Despite
this, implementation has fallen short of total effectiveness. Reasons for ineffectiveness in
implementation include "lack of uniformity of interpretation among regional offices, absence of
useful guidelines, and the need for specific criteria to determine discrimination" [Wilson, 1979, p.
58]. For example, French and Wells [1991] found massive noncompliance among institutions of
higher learning. Nonetheless, U.S. affirmative action policy is regarded as a standard of
comparison [Margolis, 1993].
Two court cases should have a significant impact on the process of evaluating women for
partnerships in CPA firms. In Hishon versus King & Spalding (1984), the U.S. Supreme Court
ruled unanimously that partnership decisions fall under Title VII of the Civil Rights Act of 1964.
The firm's attorneys argued that invitation to partnership changes an associate's status from that
of employee to employer, thus concluding that advancement to partnership did not qualify as a
term, condition, or privilege of employment. The court ruled against this argument, deciding that
once a contractual relationship of employment is established, the provisions of Title VII attach and
discrimination in promotion to partnership is forbidden.
In Hopkins versus Price Waterhouse (1989), the U.S. Supreme Court reaffirmed that sexual
stereotyping--judging the conduct of employees based on traditional gender stereotypes--falls under
federal rules against sex discrimination. Price Waterhouse considered Hopkins' work to be good
but evaluated her as "overbearing" and "too assertive" for a woman. The Court ruled that this
constituted sexual stereotyping. Employers have the burden of proving that they would have
reached the same decision if there had been no bias.
Family Leave
All four countries have some form of family leave, though the policies differ and some are more
complete than others. Australia was the first nation to provide maternity benefits. The 1912
Maternity Allowances Act provided benefits regardless of marital and economic statuses and moral
character (except to those of Asian or Aboriginal descent) to offset costs of pre- and postnatal
nutritional and medical care. At that time, the benefits equalled about two weeks pay [Butlin et al.,
1982]. The plan was noncontributory and benefits were seen as rights owed to citizens for their
"contributions in building the country." Noncontributory benefits became so integral to Australian
policy that contributory proposals which emerge are often rejected [Levi and Singleton, 1991].
Currently, Australia provides maternity benefits to all women regardless of hours employed. The
income-based benefit covers 12 weeks before and six weeks after childbirth. Medical and hospital
coverage and pre- and postnatal care are likewise provided [Kamerman et al., 1983].
Canada has nationally funded maternity benefits and parental leave plans through unemployment
insurance. Women who work outside the home for a minimum of 20 weeks are eligible for
unemployment insurance at 57 percent of their weekly pay for 15 weeks. In addition, parental leave
for fathers or adoptive parents is available for I0 weeks [Symons and McLeod, 1993].
80 INTERNATIONAL ADVANCES IN ECONOMIC RESEARCH

A Supreme Court ruling (Brooks versus Canada Safeway, 1989) requires private sector
employers to provide the same benefits to women unable to work due to pregnancy-related reasons
as they provide to workers absent for other health-related reasons [Bowal, 1993]. As noted by
Symons and McLeod [1993], those receiving company benefits tend to have higher socioeconomic
status occupations than those who do not receive them.
Under the Treaty of Rome, members of the EEC agreed that social policy should be left to
individual states, though it was expected that similarities would occur through cooperation of
members. Recently, the EEC has focused interest on family policy in general and means of
reconciling work and family responsibilities in particular. Great Britain lacks an explicit family
policy, as does the U.S. The two countries appear to avoid interventions that impact families. In
Great Britain, parental leave is not a priority item for policy action [Hantrais, 1994].
The U.S. had no federal policy for family leave until 1993 when President Clinton signed into
law the Family Medical Leave Act [U.S. Public Law 103-3, 1993]. For maternity-related
disabilities, the law applies to all employers that have at least 25 employees and the more inclusive
parental leaves apply to organizations with 50 or more employees. The act provides 12 weeks of
unpaid leave per year for family and medical emergencies. Employers are required to continue to
pay group health insurance premiums for employees during leaves. To be eligible, an employee
must have worked at least 1,250 hours for at least 12 months with the employer. This family leave
policy is broad-based, including leaves for childbirth, adoption, or foster care placement of a child,
care of a spouse, child, or parent (but not an in-law), as well as care for the individual's own
health conditions.
At the state level, as of 1992, 25 states and the District of Columbia had passed some form of
job-guaranteed maternity, parental, or family leave legislation. State statutes apply when the state's
law provides more extensively than does the federal law, while in all other cases the federal law
applies [Trzcinski and Alpert, t994].
Similar to the practices in Canada, U.S. employers are required to provide the same benefits
to pregnant workers as they provide to workers claiming disability for other reasons. This
precedent was set by the Supreme Court's ruling in Nashville Gas Company versus Nora D. Satty
(1977). The Court's opinion read, in part, "While Title VII does not require that greater economic
benefits be paid to one sex or the other because of their different roles, this does not allow...an
employer to burden female employees in such a way as to deprive them of employment
opportunities because of their different roles" [Trzcinski and Alpert, 1994].
Larger public accounting firms are required to implement the Family and Medical Leave Act.
The AICPA [1994], under the auspices of the Women and Family Issues Committee, recently
conducted a nationwide survey in the U.S. to determine the existence of "family-friendly" policies
and human resource data on men and women in the public accounting profession. Of the firms
responding to the survey, 52 percent reported having in place a maternity leave policy, written or
unwritten, paid or unpaid. An additional 8 percent have policies that permit local office options.
Ninety-seven percent of the respondents do not offer any alternate partnership arrangements, such
as salary only, graduated benefits, or part-time partnerships. When asked whether their firm allows
professionals flexible work options after the birth of a child while continuing on a partnership track,
34 percent responded that this is handled on a case-by-case basis, while 27 percent said it was
handled by informal policy. Thirty-two percent of those responding have no such alternative.
Larger firms are more likely to have official policies in place than smaller firms.
Child Care
Before 1972, the Australian government had little involvement in child care and the few facilities
that existed were provided by charitable organizations or private enterprises. Policy changes in the
1970s resulted in the federal government of Australia playing a major role in the provision of child
care. While there are some day-care centers, greater emphasis is placed on establishing family day-
 FEBRUARY 1996, VOL. 2, NO. 1 81

care places, i.e., mother-like care in family settings. Caregivers in family day-care places are
women who care for children in their homes for "no or low pay," the assumption being that these
women do this as an extension of their usual domestic roles [Petrie, 1991, p.61]. The efforts of
these caregivers need to be recognized as work that carries appropriate financial remuneration.
Petrie [1991] believes that if this does not occur, care providers are apt to find employment outside
their homes. This would cause a shortage of child care service.
Canada has a national child care system with funding of over one billion dollars per year [Wood
et al., 1993]. However, between 1976 and 1991, employment rates of Canadian women with
children under three increased from 32 to 62 percent [Symons and McLeod, 1993]. Thus, demand
has not kept pace with supply. About 39 percent of Canadian children between ages three and five
are in licensed child care [Allen, 1993]. Because some govemment funding has been withdrawn,
some day-care centers have been forced to close or to reduce their spaces.
Additionally, Canadian incomes have stagnated, while day-care fees have increased.
Consequently, many single mothers are unable to be employed because no spots in subsidized day
care are available, though some have resorted to unlicensed care. At the same time, many dual-
income married couples earn too much to qualify for subsidized care but not enough to pay
nonsubsidized fees. There is debate within the government over what is best for families: should
the system reward parents who stay home with their children or should it encourage employment
by sponsoring day-care centers [Wood et al., 1993]?
Great Britain's approach to child care has been to encourage women to remain at home while
children are young. Within the EEC, Great Britain has a high rate of part-time labor force
participation among women, particularly among those aged 25 to 44. Additionally, women in Great
Britain are more likely than women in other EEC nations to take a break from employment during
childbearing and childrearing years. The national government has established a fixed rate child
benefit (5 percent of the average wage per child) with a higher rate for the first child. This
allowance is supposed to cover all childrearing expenses, including child care [Hantrais, 1994;
Kamerman and Kahn, 1988]. However, public and private child care (particularly for children
under five years of age) is largely unavailable and that which exists is so expensive that most
families cannot afford it [Kamerman and Kahn, 1988]. Thus, in reality child benefits fall far short
of meeting all expenses, especially when this means loss of one income for a number of years. Tax
deductions for childrearing are disallowed [Hantrais, 1994].
In a study of accountants in the U.K., Silverstone [cited by McKeen and Bujaki, 1994] found
that women's careers are similar to men's until they have children. Then women typically take a
break for childbirth, followed by a period of part-time work. Eighty percent of women who have
had a child initially return to public accounting part time. Yet, accounting firms are reluctant to
use part-time employees and female accountants working part time face "poor pay, low levels of
work, and the suspension of career advancement." Of those working part time, half return to work
full time as soon as appropriate child care arrangements can be made [Silverstone, 1990].
In the U.S., lack of accessible and acceptable child care is perhaps the biggest problem that
employed parents face [Zinn and Eitzen, 1993]. In 1989, 75 percent of mothers with children ages
six through 18 and 65 percent of those with children ages three through five were in the work force
[Wisensale, 1992]. All 67 of the developed countries except for the U.S. provide family or child
allowances as supplemental income for those raising children [Lubeck and Garrett cited by Zinn
and Eitzen, 1993]. The U.S. does permit tax deductions for child care expenses, though those at
lower socioeconomic levels lack sufficient income to take advantage of this. Additionally, the
government has provided some matching funds to the states to provide child care for low-income
families. However, these programs are underfunded, given the need for child care services [Zinn
and Eitzen, 1993]. Thus, for the most part, U.S. parents must rely on what the private sector
provides.
82 INTERNATIONAL ADVANCES IN ECONOMIC RESEARCH

MacDermid et al. [1994] considered the relationship between organizational size and work-
family policies. While there is a positive relationship between organizational size and formal
benefits, women employed in smaller workplaces reported greater availability and accessibility of
benefits. This seems to be tied to the greater flexibility of smaller organizations, so that some
needs, such as time off to care for sick children, can be handled informally. McNeely and Rogarty
[1988] found that, in general, medium-sized companies are more likely than either large or small
ones to have formal programs that help employees with family responsibilities. They also studied
the relationship between industry and work-family policies. Overall, about 40 percent of the
sampled Wisconsin companies allowed time off to care for sick children and another 30 percent
were considering this policy. Greatest opposition was toward the provision of on-site child care,
with over 80 percent refusing to consider it. Yet over one-half were willing to consider it in
exchange for tax benefits. Firms with larger percentages of female employees were more receptive
to considering child care options. Thus, industrial companies specifically and heavily unionized
companies generally were least receptive. Only 8.7 percent of all employers had contracts with an
outside agency to provide child care for employees and 5.8 percent offered referrals.
In the U.S., 62 percent of women CPAs who have had a child return on a full-time basis after
a brief maternity leave, 27 percent return part time, and 11 percent do not return to the firm
[AICPA, 1994]. Clearly, this does not necessarily mean they do not return to the work force.
However, only 1 percent of firms offer on-site day-care, 1 percent offer off-site day-care, and 4
percent provide child care referral services [AICPA, 1994].

SUMMARY AND DISCUSSION

Social policies relevant to compatibility of work and family roles in Australia, Canada, the
U.K., and the U.S. differ in strength and effectiveness. Affirmative-positive action is important
because it may facilitate or restrict choices and opportunities for men and women to participate in
work and family roles. Although recently enacted, Canada's policy may be the most inclusive.
Prior to the enactment of Canada's policy, the U.S. was seen as having the strongest policy,
although enforcement has frequently been ineffective [Margolis, 1993]. While enforcement of
Australia's policy is problematic at the national level, some states have more inclusive and
enforceable policies. Overall, the U.K. has the weakest positive action policy of the four nations
considered here.
In terms of family leave, Australia was the first nation to provide maternity leave and currently
has the strongest policy. Maternity leave is paid and noncontributory for 18 weeks and includes
medical insurance. Canada has the second strongest family leave policy. It includes 57 percent pay
for 15 weeks for mothers and I0 weeks for fathers and adoptive parents, plus medical benefits if
the employer provides these to all employees. The U.S. offers unpaid leave with medical insurance
to natural and adoptive parents, spouses, and adult children of elderly parents. The U.K. does not
consider parental leave to be a priority issue.
The federal governments of both Australia and Canada play major roles in the provision of child
care. Although increases in the employment of women with young children have led to shortages
of child care places, both nations' child care policies are decidedly superior to those of the U.S.
and the U.K.
The comparatively greater strength and duration of U.S. affirmative action policy may partially
explain the superior progress of U.S. women in the labor force as compared to the other three
nations. In contrast, national level family leave and child care policies in Australia and Canada are
clearly superior to those of the U.S. and the U.K. The authors suspect that the lower population
densities of Australia (six persons per square mile) and Canada (eight) compared to those of the
U.S. (74) and the U.K. (623) [U.S. Bureau of the Census, 1994] may be important factors in the
 FEBRUARY 1996, VOL. 2, NO. 1 83

differing emphases placed on facilitating family roles among employed persons. The more
concentrated population densities of the U.S. and the U.K. may reduce the salience of active
encouragement by the government of childbearing among employed persons. However, the weaker
federal level provisions for family leave and child care in the U.S. and the U.K. make policies in
the private sector more crucial for persons attempting to manage both employment and family
commitments.
Currently, there are pragmatic reasons for British employers to follow positive action guidelines
and to increase efforts to provide family-friendly policies. Demographic changes in composition
of the workforce that began in the late 1980s have highlighted the importance of improving ability
to attract women, ethnic minorities, and persons with disabilities. Indeed, Great Britain has
experienced shortages of qualified males for positions. Furthermore, evidence from North
American employers indicates that women are competent in jobs for which they were previously
considered unsuited. At the same time, women employees and women's groups are becoming more
vocal in questioning women's lack of progress. Therefore, employers increasingly perceive a need
to keep pace with competitors who have already adopted measures designed to attract, retain, and
promote women [Povall, 1992].
The ICAEW commissioned a study to determine whether employers could create an environment
that would enable women to combine careers and families and, thus, aid in staff recruitment and
retention. The results indicated the need for parental leave, child care assistance, and a change in
attitudes toward part-time work and flexible working conditions [Silverstone, 1990].
Likewise, in the U.S. interest in programs that lessen conflicts between work and family has
increased due to a number of factors [Raabe and Gessner, 1988]. First, it is projected that over the
next decade, 80 percent of new entrants to the U.S. work force will be women, minorities, and
immigrants. Thus, diversification of the work force is no longer an issue that can be ignored
[Schwartz, 1994; Bowenn, 1988]. Second, there is a growing shortage of highly trained personnel
for high-tech and service industries [Bowenn, 1988]. Third, the federal government is currently
attempting to encourage private industry to increase its role in supporting families [Bowenn, 1988].
Fourth, research indicates that parents of young children are more apt to miss work, be late, or
leave early to deal with child care issues [Raabe and Gessner, 1988]. Fifth, workers with access
to benefits, such as flexible work schedules, on-site day-care, and child care referral, show
significantly more commitment to their employers and express lower intention to quit their jobs
[Grover and Crooker cited by Vlahakis, 1995]. Concerns about child care reduce productivity and
these concerns are not limited to women, for men are assuming increasing responsibilities in family
roles.
While, as previously discussed, family-friendly policies and initiatives to advance women are
not widely practiced in U.S. public accounting firms, some firms are making trailblazing efforts.
Deloitte & Touche won the 1995 Catalyst Award for their "firm-wide strategic plan to hire and
retain women" [PublicAccounting Report, 1995]. This approach includes career development plans
for women, gender-awareness training, and flexible scheduling. The 13th largest U.S. accounting
firm, Plante and Moran, named women as four of its five newest partners. The naming of these
women partners marked the fruition of a program initiated in 1986 that included extended leaves
for new mothers, gender communications, practice development training for women, and increasing
use of flexible schedules [Public Accounting Report, 1995].

CONCLUSION

Isolated policies have not produced changes that would enable firms to capitalize on women's
talents. With one-half of the profession's supply of talent entering the work force now female,
women must be supported and encouraged to contribute to the profession throughout their working
84 I N T E R N A T I O N A L ADVANCES IN E C O N O M I C R E S E A R C H

lives. However, these are not just women's issues; they are quality of life issues, for "no one on
his death bed ever said he wished he'd spent more time at the office" [Child, 1994]. Men as well
as women would benefit from flexible attitudes and from family-friendly policies. As previously
noted by Rowe and Snizek [1995], men also place high value on having more time free from
employment duties. Silverstone [1990] found that both men and women in the U.K. would like
employers to help with child care and provide time for them to spend at home when their children
are born. These are not simply public accounting issues; they are business issues--issues about
providing environments that attract, develop, and retain the brightest people. It stands to reason that
individuals, male and female, can concentrate and, thus, perform at higher levels when relieved
of conflicts that add to stress.

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