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).