Profile of the female CMA

Article Abstract:

A survey of women certified management accountants (CMAs) shows that they are happy with their work and their pay, but they are concerned about male exclusiveness and barriers to advancement. Surveys were sent to 1,100 women CMAs and data was collected from 71% of them. Results indicate that the average women CMA is 36 years old; 69% are married; and 96% have college degrees. Seventy-nine percent of the respondents have been working less than 14 years. Additionally, 48% of the women CMAs are also certified public accountants and 68% are employed in private industry. Concerning their working conditions, 75% believe that the perceived incompatibility between family and work goals is a barrier to advancement; 61% believe the current hiring and promoting practices do not favor women; and 23% believe that women have less opportunity for professional development than men.

Human resource management, Statistics, Managerial accounting, Women accountants

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Money talks: the influence of the accountant on organisational discourse

Article Abstract:

Accountants have developed a language based on the metaphor that 'time is money,' which measures things of value in monetary terms. Although used mainly in accounting, its adoption even by non-accounting managers is evident in the growing emphasis on organizational projects that incorporate time-saving elements. However, despite its numerous benefits, there are downsides to its adoption in managerial discourse. One of these is the inability to recognize the importance of qualitative factors in the organization's success.

Analysis, Accountants, Language and languages, Industrial management

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Still searching for excellence? International accounting and the world's most outstanding companies

Article Abstract:

Research has revealed that accounting policy is likely to affect the ranking of companies in league tables. Researchers investigated rankings in the Davis, Flanders and Star's league table, which is based on added value, after adjustment to consistent international accounting methods. The effect was equivalent to a 60% rise in capital costs, and it meant that four Japanese companies appeared in the 10 highest ranked firms which, previously, had included no Japanese companies.

Accounting Methods NEC, Business rankings, Rankings

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