Gender inequalities in accounting and auditing businesses - A quantitative study

Abstract: This quantitative study conducted by two students at Umeå University, studies if there are gender differences when it comes to salary and top positions in the accounting and auditing industry in Sweden. Previous studies have found that these differences, or gaps can relate to the glass ceiling theory. This theory is considered a phenomenon and a metephor wherein women can see through the glass to those top levels of the career ladder, but are unable to reach them as there is a ceiling, a gap, to prevent that from happening. Sweden is one of the most gender balanced countries in the world, but despite that the wage equality for similar work in Sweden is 74%. Since women with children work more often than men part-time, this leads to a less positive career, wage development and a poor pension for women. We analyzed previous studies to understand that the glass ceiling theory involved not only salary but also position inequalities based on gender. This information was used to create surveys which we sent electronically (via email) to auditors and accountants all over Sweden. This thesis is based on analysis of the survey and annual reports from 2017. Our results show that there are differences between gender when it comes to wages throughout the career ladder. Men have higher wages than women in the same positions. This applies to both office-level and up to executive positions. Differences in salaries between men and women also apply to both authorized and approved auditors when men have the higher average salary. That is also the same among those who had other leadership positions and among those who had a support function. We could not show major differences in top positions between genders. Most positions are gender balanced, which means that they are between 40-60%, except for at the CEO and partner level which is mostly men and the accounting manager position which is represented only by women. Our results show that there is gender-based inequality in salary but not in position; therefore, the glass ceiling theory is not currently in effect. This is important research as it not only expands knowledge of glass ceiling theory but also into the accounting and auditing fields. It found areas for improvement for both theoretical and practical use. We finish the thesis by referring to recommendations for future studies, such as focusing on lower levels and more accounting economics, authorised consultants, etc.