Womens's Opportunities within the Audit Industry in San José, Costa Rica : an interview study of Costa Rican women's experiences

Abstract: The purpose of this study is to fill the gap identified in how women perceive their opportunities to advance in their careers as auditors in San José, Costa Rica. This study also seeks to get answers to what it is like to work as a woman in a male-dominated industry in the chosen country. Design/methodology/approach: This essay has been carried out using an abductive research approach. Three research questions have thereby been answered with the support of 11 semi- structured interviews with women in roles as auditors at various independent audit firms in San José, Costa Rica. 10 of the interviews were held at the respondent’s respective office and one of the interviews were held digitally. Findings: The study has resulted in women working as auditors in San José, Costa Rica, experiencing discrimination in the workplace. Various factors that underlie discrimination have been identified and these factors include culture and how the men see themselves in their professional role. A factor that has also been shown to have a large and almost decisive influence on the degree of discrimination and the opportunities for women to climb in their careers is the size of the audit firm. The bigger the audit firm, the more discrimination the women experience and the worse opportunities to climb in their career. Research implications: The leading implications are that women's opportunities to advance in their careers and be able to feel secure in their work as auditors in San José, Costa Rica, must be given further attention and be investigated further. This is because the situation that exists today is not sustainable and in order to develop the industry and to even out the skewness that exists between the genders in the country, this problem must be taken care of. This study can contribute as a basis for future research in the field to further investigate the factors that are causal factors for the reality for women in the industry that the study identified. Originality/value: This essay studies the topic of women's opportunities in the audit industry in Costa Rica, which has not been previously explored. Through unfiltered collected data from first-hand sources, the results generated are of high value and could be a good basis for future research within the area.