Accounting Profession Mentoring in the #MeToo Era

IF 2.2 4区 管理学 Q2 BUSINESS, FINANCE
Emily Etgen, Tom Downen, Lorraine Lee
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引用次数: 0

Abstract

SYNOPSIS Mentoring has been recognized as critically important to the success of young professionals in accounting. Because members of senior management in the accounting profession are most often male (AICPA 2019b), improving opportunities for junior female professionals is especially worthwhile. In the current #MeToo environment, there is a potential concern that male superiors may be reluctant to mentor females. Using an experimental study, we do not find a greater reluctance to mentor when the gender of the participant and the gender of the prospective mentee are mismatched, as compared to when the genders match, even when the mentor/mentee dyad is male/female. However, we do find a greater reluctance to meet at potentially risky times and locations when the genders are mismatched; the lowest willingness was associated with the male/female dyad. Our findings have implications for practice, as firms consider formal mentoring assignments and structured mentoring times and locations. Data Availability: From the authors, upon request. JEL Classifications: M12; M40; M53.
#MeToo时代的会计职业指导
导师制已被公认为对年轻会计专业人士的成功至关重要。由于会计行业的高级管理人员通常是男性(AICPA 2019b),因此为初级女性专业人员改善机会尤其值得。在当前的#MeToo运动环境中,人们可能会担心,男性上司可能不愿指导女性。通过一项实验研究,我们没有发现当参与者的性别和未来的学员的性别不匹配时,比性别匹配时更不愿意指导,即使导师/学员是男/女。然而,我们确实发现,当性别不匹配时,人们更不愿意在可能有风险的时间和地点见面;最低的意愿与男性/女性二分体有关。我们的发现对实践有启示,因为公司考虑正式的指导任务和结构化的指导时间和地点。数据可用性:应要求从作者处获取。JEL分类:M12;M40;M53。
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来源期刊
Accounting Horizons
Accounting Horizons BUSINESS, FINANCE-
CiteScore
3.80
自引率
4.00%
发文量
40
期刊介绍: Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.
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