Generational Shifts and Changing Identities of Chinese Women Accountants Outside Public Accounting
成果类型：
Article
署名作者：
Li, Qi; Kamla, Rania; Chatzivgeri, Eleni
署名单位：
University of Edinburgh; Heriot Watt University; University of Edinburgh
刊物名称：
ACCOUNTING REVIEW
ISSN/ISSBN：
0001-4826
DOI：
10.2308/TAR-2023-0682
发表日期：
2025
页码：
265-291
关键词：
摘要：
This paper explores generational shifts in the professional identities of Chinese women accountants outside public accounting, focusing on how these shifts relate to changing gender and accounting norms within China's evolving social, cultural and economic context. Through 30 in-depth interviews and generational theory, the findings suggest that older generations, beneficiaries of workplace access under communism, tend to ignore or adapt to gendered norms in the workplace, follow informal seniority and hierarchy rules, and embrace a hard worker identity. Conversely, younger generations, shaped by the one-child policy and participation in a global profession, appear to recognize and resist gender-related norms, view seniority rules as redundant and bureaucratic, and prioritize work-life balance. The study also reveals intergenerational dynamics, highlighting the ongoing struggles between women accountants' social gender roles and professional identity. These insights offer a nuanced understanding of women in accounting, addressing gender in professional accounting settings in China and beyond.
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