A factor that has attracted little attention in gender related research is the number of
years for male and female accountants to attain the current level of management. The
amount of time that can be committed to work is critical in the competitive, macho ‘up or
out’ organizational culture of accounting firms that engender an inflexible career schedule
where accountants must progress to a defined timetable (McNair, 1991). If an accountant
has not progressed to certain level in the hierarchy by a certain age, the person is counselled
to start looking for employment elsewhere. The intensity to achieve promotion within the
accepted timeframe in addition to the expected long hours of work (50–70 hours plus per
week) pressures women with dependent children who already have less time than men to
commit to (or at least being seen at) work owing to housework and child caring (Fagan,
2001).
Being seen at the office from early in the morning to late at night is positively viewed
although work performance may not improve with longer working hours (Peetz et al.,
2003). The inflexibility of such work requirements places women with dependent children
at a disadvantage. For example males with traditional ideology believe that they are entitled
to have their wives perform a disproportioned amount of unpaid domestic labour (Sanchez,
1994). Hence, women are often viewed as being responsible for the rearing and caring
of family, supported by the male ‘breadwinner’ and need not to be as committed to their
professional career as men (Tharenou et al., 1984).