Widespread social beliefs and mores about the parental status of women and their role in child rearing may explain why so few women progress to the partner level. When women are viewed for promotion, their parental status is considered more negatively than that of their male counterparts, particularly in the competitive work environment of the large accounting firms. In fact, male accountants with children were viewed more favourably than mothers (Anderson et al., 1994). Fathers are seen as stable and reliable, hence a more viable long-term economic proposition for the firm’s future business. Mothers on the other hand, are assumed to be less economically viable because of the belief that family devotion will reduce their commitment to the firm and its clients, whether this is the case or not.