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An International Meeting of American Accounting
Association
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A Comparative View after Ten Years of the Performance Contrast of Male and Female Owned Small Accounting Practices |
Martha A. Fasci
The University of Texas at San Antonio
Jude Valdez
The University of Texas at San Antonio
Abstract: This study examines in a ten year period (1993 and 2003) the change in business, personal, and attitudinal characteristics that impact the net profit to gross revenue differential between female- and male-owned small accounting firms. The female firms narrowed the “gender gap” with respect to annual average gross revenues by 44.98% as compared to male firms. Each year, a survey was sent to 1000 female and 1000 male owners of small accounting firms randomly selected from the membership list of the American Institute of Certified Public Accountants obtaining a 30% and 23% response rate respectively. The results show a profit to gross revenue differential between the firms explained by gender, number of professional accountants in the firm, firm age, and home versus business location. While more female firms are sole proprietorships, younger, and located at home, the business financial performance of these firms is becoming more like their male counterparts.