The three-way analysis-of-covariance results are summarized in Table 2. A significant interaction was found between gender and respondents with dependent children F(1,182) = 14.93, p < 0.001. Table 3 and Fig. 1 illustrate the interaction effect of gender and dependent children on management levels. The mean management level for women with children, mothers is 3.00, while men with children, fathers 2.08. This supports hypothesis
one, indicating that dependent children have a positive effect on managerial advancement for fathers, but less favorable for their female counterparts.
The interaction between gender, dependent children and country was insignificant, suggesting that accountants’ career progress in Singapore and Australia was not affected by different institutional and social practices in each country. Hypothesis two regarding