GENDER ISSUES IN ROMANIAN ACCOUNTING PROFESSION

Women are very numerous in the Romanian accounting profession: they represent

70% of chartered accountants and 65% of auditors. At university level, female students

outnumber male students (80% vs. 20%). The theory of glass ceiling is confirmed in the case

of accounting organizations, but for the companies listed on the Bucharest Stock Exchange,

the CFO is a woman in more than 50% of cases. How can we explain this majority of women

in the accounting profession? Responses to a questionnaire addressed to about 250

accountants lead us to the identification of certain stereotypes on accountants and on

accounting: patience, meticulousness, the static nature of the activity.