AN INTERNATIONAL COMPARISON OF THE IMPACT OF PUBLIC POLICIES ON WOMEN’S PROGRESS IN THE ACCOUNTING PROFESSION

Abstract

Women’s progress in entering the profession of public accounting varies across nations. Factors that affect women’s progress are not unique to accounting but are universal obstacles confronting women in workplaces generally. Therefore, we consider the relationships between strengths and effectiveness of workplace equity and family friendly (family leave, childcare) policies and implementations with women’s representation in the profession in six nations: Australia, Canada, Great Britain, Japan, Sweden, and the United States. The comparatively greater strength and duration of U. S. affirmative action policy may partially explain the superior progress of U. S. women in public accounting.