Job Satisfaction of Professional Women in Public Accounting: The Impact of Family-Friendly Programs and Work-Family Culture

Despite the significant migration of women into the public accounting profession over the past 40 years, the hierarchical rank of women within the domain is disproportionate to that of men. One obvious explanation for this gender imbalance is the inherent, demanding nature of the profession. Combining this intensity with the daily stressors of family-life presents distinct challenges for women who wish to remain permanently employed in the profession and advance through leadership ranks. Public accounting firm employers have responded to this disparity by offering programs designed to help accounting professionals achieve a balance between their work and family responsibilities. This study drew upon social exchange theory to examine the relationships between family-friendly workplace programs, family-supportive workplace culture and the job satisfaction of professional women accountants. Understanding how these relationships interact may reduce voluntary turnover of women in the profession, which in turn may lead to an increase of women in leadership positions. Results from a survey of certified public accountants (CPA) and CPA candidates (n = 133) employed in small, medium, and large public accounting firms suggest that accountants who perceive their firm supports their life outside of the office reward their firms with greater job satisfaction