Women with dependent children were found to negatively affect their promotions but dependent children had a positive effect for male promotion (Ragins and Sundstrom, 1989). Male managers with children or fathers are often viewed as stable, family men with a wife who is the principal child carer. On the other hand, female managers with children or at a childbearing age are often seen as having potentially interrupted work patterns and an economic risk. Therefore, women with dependent children are less likely than their male counterparts to be promoted to senior management positions in multinational accounting firms. Hypothesis one is presented;