Gender perception of selected Maltese large and medium audit firm partners

Abstract

Purpose: The objectives of this study were to explore the opinions and perceptions of audit firm partners in selected audit firms. In determining such workplace behaviour as a function of gender, female-related workplace challenges were examined. Additionally, incentives offered by audit firms and the local government with respect to employee inclusion and gender parity were identified. Lastly, recommendations for the future achievement of gender equality were suggested. Design: The objectives of this research were achieved through 17 semi-structured interviews with male and female partners from selected large and medium-sized audit firms. Findings: The findings of this dissertation indicate that whilst there have been developments concerning gender equity, societal norms, and past practices still play a heavy role in today’s society. This is particularly so for females who choose between raising their children and pursuing their careers. To this day, female graduates are not yet reflected in top management positions, despite surpassing the number of male graduates. The findings of this research also brought to light that there are still certain clients who treat males and females differently in the accounting profession. Nevertheless, in the workplace, they are treated as an employee, irrespective of their gender. Lastly, more females are now choosing to pursue their careers following measures and initiatives offered both by audit firms and the government which encourage females to return to work after having children. Conclusions: This study concludes that although society plays a role in today’s working world and family decisions, this should not be the reason that females choose to terminate their careers to raise their families. This decision should be taken irrespective of societal expectations. Although females experience added challenges in the workplace, prolonged efforts for inclusion and gender parity will continue to strive to achieve better gender representation. Value: This dissertation has unveiled the indifference between the perception of males and females in large and medium-sized audit firms. However, there are substantial differences in challenges experienced when it comes to career progression. Recommendations in this respect include increased mentoring in audit firms, the application of flexible working policies and tailored working in all audit firms, the introduction of non-performance related rewards in the workplace, the removal of gender quotas, supplementary governmental efforts, as well as the emendation of maternal and paternal leave to a joint, parental leave