We found that gender and dependent children significantly affected management advancement of
female accountants, particularly mothers. In contrast managerial advancement of fathers was more
positive and occurred more quickly than their female counterparts. The results also indicate that
differing institutional and social support in Australia and Singapore made little difference to female
promotion in international accounting firms. This suggests that international accounting firms should
have formal policies globally such as flexible working arrangements and appropriate job design to
encourage a more mothers into senior management rather than in many cases, informal arrangements.
Moreover, the international accounting firms should also produce credible employee reports that
provide informative analyses about employees for the public.