Overloaded and overwhelmed: Weakened partner aspirations of women public accountants during the COVID-19 pandemic

• 成果类型: Article
• 署名作者: Barnes, Beau Grant; Cussatt, Marc; Dalton, Derek W.; Harp, Nancy L.
• 署名单位: Washington State University; Clemson University
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.12980
• 发表日期: 2024
• 页码: 2260-2289
• 关键词: work-family conflict; resources model; social support; job outcomes; ROLE STRESS; CONSERVATION; experiences; arrangements; attitudes; MANAGER

摘要

Despite years of initiatives to improve gender equity in public accounting firms, women continue to be underrepresented at the partner level. Supporting women's aspirations to become partner is important to ensure there are more women in the pipeline of potential partners. However, we argue that challenges during the COVID-19 pandemic are likely to have negative downstream effects on accounting firms' efforts to improve female partner representation. Therefore, using a survey of 192 certified public accountants (CPAs), we develop and test a theoretical model that examines changes in women's partner aspirations during the COVID-19 pandemic. Using the conservation of resources (COR) theory, we predict that women experienced disproportionately higher role overload during the pandemic compared to men. We also rely upon COR theory to predict that higher levels of role overload will be associated with weakened partner-track motivations (i.e., less value placed on the advantages of the partner level and lower willingness to make the sacrifices necessary to pursue the partner level) and weakened partner aspirations. Consequently, we expect that women public accountants experienced weakened partner aspirations through higher role overload during the pandemic. Results support our predictions as we find that women experienced higher levels of role overload, which are associated with weakened partner-track motivations, which in turn are associated with weakened partner aspirations. In sum, our results suggest that the COVID-19 pandemic exacerbated pre-pandemic gender equity challenges within public accounting firms. Fortunately, we also find that higher levels of supervisor support and coworker support help limit role overload and mitigate declines in partner aspirations. We discuss several insights that firms can use to mitigate post-pandemic declines in women's partner aspirations.