Gender fluctuations in the Maltese accountancy profession : an investigation

Abstract

Purpose: The aim of this study was to analyse factors that may contribute to gender fluctuations in the accounting profession in Malta. These factors include flexible hours, remote working, salary, gender pay gap opinions, maternity leave, etc., hence understanding the perceptions of males and females of career choice. Design of Research Study: The data was analysed quantitatively through a questionnaire designed on Google Forms and distributed to students at the University of Malta reading for their Bachelor of Commerce with Accounting as their major, as well as to students reading for their Master’s in Accounting, both first- and second-year students. In total, 134 responses were obtained out of a population of 450 students. Findings: More females believe that there is a gender pay gap in accounting; however, both males and females believe that there is a larger gender pay gap in other professions. Additionally, more female students were influenced by their Secondary school teacher when choosing accounting as a profession, rather than the males, whereas more males were influenced by their peers. However, a very small percentage of the total respondents claimed to have been influenced by their peers, whereas more were influenced by their Secondary school teacher. Conclusions: There were no significant differences between the males and females, both stating that there are more important factors than remote working, flexible hours, salary, etc. that contributed to their choice of profession. The increase in females in the accounting sector is attributed to the gradual acceptance of females joining the work environment since females were not allowed to join the accountancy profession a century ago. Therefore, gender fluctuations are also following today’s lifestyle and societal changes. Implications The study aids in drawing up generalisations, while taking into consideration the organisational circumstances related to feminisation. The study recommends examining the reasons for horizontal and vertical segregation of women in the accounting profession and the mechanisms of exclusion and subjugation. The study also aids further literature on the development of women’s careers, and further boosts management and progression literature.