Comparison of the gender issues between Chinese and Western accounting industry and
discussion of suggestions feasibility
FangYue Zhu & JiaXuan Ren | fzhu3@masonlive.gmu.edu & jren7@masonlive.gmu.edu
Introduction
After centuries of development, feminism occupy a more and more important position to be researched
in many fields, especially for Business Field. Although strong evidence show that gender equality plays
an important role in company efficiency and creativity, a fact that could not be ignored is, gender issues
still widely exist around the world. Traditionally, Accounting had be described as a male-dominated
industry (Martin Kornberger, Chris Carter& Anne Ross-Smith, 2010). After reviewing numbers of
articles, we summary three kinds of typical gender issue: Gender Discrimination, Gender stereotype and
Gender Expectation. In fact, there are already numbers of article tried to figure out what gender issues
exist and gave suggestions to help solving those issues. Such as: “Gender (in) accounting: insights, gaps
and an agenda for future research” wrote by Benedetta Siboni, Daniela Sangiorgi and Federica Farneti
and Charl de Villiers, and “‘Doing gender’ in a regional context: Explaining women’s absence from
senior roles in regional accounting firms in Australia” wrote by Sujana Adapa , Jennifer Rindfleish,
Alison Sheridan.
However, few articles have focused on situation in China, and compare if there is difference between
gender issues in western countries and China.
Figure：female ratio and problems in the field of accounting development
Source from：The Global Gender Gap Report 2018
In past several decades, the economics of China developed as a high speed. Growing of
finance industry require increasing number of accountants and higher-level quality, which
bring increasing gender issues in Accounting industry. In China, numbers of centuries old
Confucius ideas still trap females. They include several aspect of gender discriminations,
gender stereotypes and they influence peoples’—no matter males’ or females’—self
expectation and family concept (Yingqi Zhao& Beverley R. Lord, 2016). Even though
there are several articles that started to focus on gender issues in China, they didn’t try to
connect and compare the similar issues in western countries to borrow suggestions from
those previous research achievements.
Thus, the purpose of this literature review aims to identify and compare the gender
issues of accounting industry in China and western countries and try to borrow
some suggestions. We would review those articles of both areas, understanding the
history of feminism and those existing gender issues, compare them, and based on the
finding, we would give some opinion about whether those suggestions could also work in
China. This study will help people in related fields understand the differences between
Chinese and Western gender issues and give researchers inspiration and guidance for
future research directions.
Business Management | George Mason University
Research Question Result
How those suggestions from articles about addressing gender To summary, gender issues in accounting industry in western countries and China are similar, and these gender
issues would interactively influence each other. Traditional culture that partly includes gender stereotypes and
issues in Accounting industry in western countries also work in discrimination would affect females’ and males’ perceptions and expectations of females’ roles, resulting in fewer
opportunities and salary for females in their career as accountants. In addition, women's possible mother status also puts
China? them in an awkward position - if she is already a mother, she would be considered not to have enough time and energy to
complete the heavy accounting work; but if she is not a mother, she would be considered not to have enough patience and
experience to complete the heavy accounting work (Adapa,2015). The difference is that Chinese males are more likely
to identify with gender stereotypes and discrimination brought by Confucian culture (Zhao et al., 2016). And
Improving because of the advocacy of females’ labor in the early period of Communist rule, people generally believed that female
setting up social The cause of China's
should participate in labor. However, they did not reduce their expectations that females need taking more family
responsibilities than males (Cooke et al., 2014). Moreover, due to the legal restrictions on the behavior of enterprises in
flexible compensatio gender problems Western countries, enterprises dare not blatantly discriminate against sex. But in China, laws are not strictly enforced. More
working n policies for importantly, under the influence of Confucian culture, Chinese males are unwilling to be led by women (Zhao et al., 2016).
hours guarantee
females’
rights Suggestions
Many articles that focus on gender issues in the western countries have mentioned some suggestions that can be tried to
Confucianism help solve gender issues. Most of these measures can be classified into the following categories:
advocates that
changing Lax Setting up flexible working hours
men are Since online office be developed in a large degree, we think that China may also adopt flexible work policy, which means
organizational enforcement
inferior to test the efficiency of work according to how much employees finish work itself rather than according to how much time
structure women and what place employees finish their work. In addition, we can see that although there are similarities and differences
between Chinese and Western gender issues, different aspects do not affect the effectiveness of flexible work strategies. So,
we consider that this measure could also work in China.
Improving social compensation policies for guarantee females’ rights
In China, although there are clear laws require that enterprises should execute gender-inequality polices, the law
enforcement is not strict. As a result, enterprises do not care about these laws (Fang Lee Cooke& Yuchun Xiao, 2014). So,
we consider this proposal is not applicable to China. It would be better to enforce the law more vigorously if government
Three strategies from Different want to solve gender issues in Accounting Industry. As mentioned above, Chinese men are unwilling to be led by women,
the western countries family which makes them intentionally or unintentionally ignore the law.
make female better requirements Changing organizational structure and setting specific Human Resources Department to
development publish relative polices
In China, human resources policies are generally incomplete. There are few policies to address the need for employees to
balance work and life. Especially in the Accounting industry, employees in busy seasons have little time of their own, and
Figure：the relationship between western countries‘ strategies and Chinese gender issues. they need to travel for business a lot (Cooke et al., 2014). This makes females, who are asked to spend more time at home,
be more excluded. The western countries have matured human resources policies, so we think that in this respect, China
* We can find some of strategies from Western countries are useful for female in China, some
of them not suit the situation of Chinese’ gender issues.
can borrow some experience from western countries about how to set effective human resources polices. As mentioned
above, Chinese people generally believe that women should shoulder more family responsibilities and work at the same
time, so travel time will limit their enthusiasm for work.
General Gender Issues
In both western countries and China, the main gender issues in Accounting industry are similar, but there are
still some differences.
Conclusion
In western countries. Lack of females in high-level position is very typical (Adapa et al.,2015). In addition,
In this study, we review those articles focus on gender issues in Accounting in both China and western
generally females earn less than males of the same level (Benedetta Siboni, Daniela Sangiorgi, Federica Farneti
countries. We found gender issues in Accounting industry are very similar in both areas and gave some
& Charl de Villiers, 2016). Kornberger, Carter & Ross-Smith (2010) agree Siboni’s opinions, and they also
reasonable opinion about if those suggestions from article in western countries could also work in China.
agree there is still strong gender barriers, especially at the managerial level. moreover, Adapa et al. (2015)
Although about thirty articles may not be enough to reflect the current situation of the whole industry, and there
mentioned that women's mother status also puts them in an awkward position - if she is already a mother, she
are personal limitations about interpret the articles, this article benefits those people who try to figure out what
would be considered not to have enough time and energy to complete the heavy accounting work; but if she is
not a mother, she would be considered not to have enough patience and experience to complete the heavy
is similar and different about gender issues in these two areas, and it prove a possible vision about what relative
researchers should focus on in future. In the future, they may be able to specifically study the following
accounting work.
questions: Is flexible work policies more suitable for large accounting firms or small accounting firms? In
The absence of females in high-level positions and lower salary they could earn also exist in China. In addition,
addition, face to general gender issues, how should Chinese women be promoted and developed in the field of
senior roles of females in Accounting industry is scarcer (Zhao et al. 2016). Fang Lee Cooke and Yuchun Xiao
accounting? How to separate the power of human resources department and leadership to ensure equal
(2013) agrees with Zhao et al. (2016), and she also point out that China's "one-child policy" makes children
more valuable to families. In order to improve the quality of education and accompany children, mothers have
promotion opportunities for females and males?
become irreplaceable roles, which prevents many professional women from devoting energy to their work. This
problem is particularly serious in the accounting industry, which is usually so busy during busy seasons that it
has to work overtime all night and requires a lot of business trips.
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