Gender and parental status do matter for promotion to partner level. The interaction between gender and dependent children demonstrates that fathers in international accounting firms are more successful than mothers in achieving partner and senior manager level.This is consistent with the previous findings by Anderson et al. (1994) who examined the perceived effects of gender, family structure and physical appearance on career progression in accounting firms. The present results confirm that managerial advancement of male accountants with dependent children is more positively affected than females in both Australia and Singapore (Keng-Howe and Liao, 1999; Ragins and Sundstrom, 1989; Tharenou, 1990;Tharenou et al., 1984).