5. Results
The three-way analysis-of-covariance results are summarised in Table 2. A signifi-
cant 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 favourable 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