Gender Bias in Accounting Industry of New Zealand

This article discusses the issue of gender bias in the accounting industry of New Zealand. It explores the causes, facets, and comparison with other countries. The article emphasizes the importance of gender equality and the need for change in the industry. It provides insights into the impact of gender bias on women's career growth and highlights the efforts being made to address this issue. Read more at Desklib.

Running head: Gender Bias in accounting industry of New Zealand
Gender Bias in Accounting Industry of
New Zealand

Gender Bias in accounting industry of New Zealand 1
Table of Contents
Introduction......................................................................................................................................2
Concept of Accounting....................................................................................................................3
Definition of Gender Bias................................................................................................................3
Importance of this study...............................................................................................................4
Gender Bias in Accounting industry................................................................................................5
Gender bias in NZ Accounting Industry......................................................................................6
Literature Review............................................................................................................................6
Cause of Gender Bias......................................................................................................................7
Cause of Gender Bias in NZ Accounting Industry......................................................................8
Facets of Gender Bias................................................................................................................10
Comparison between some countries.........................................................................................11
Review of gender bias in working environment........................................................................13
Methodological Considerations.....................................................................................................19
Research design..........................................................................................................................20
Research approach.....................................................................................................................21
Data Collection and Data Analysis................................................................................................22
Data collection Method..............................................................................................................22
Sample Type..............................................................................................................................24
Data Analysis and Findings.......................................................................................................25
Conclusion.....................................................................................................................................44
Limitations of the Study................................................................................................................44
Future Scope..................................................................................................................................45
References......................................................................................................................................46

Gender Bias in accounting industry of New Zealand 2
Introduction
The most significant determinant of a nation's intensity is its human ability the aptitudes,
profitability, and training of its workforce. Today, New Zealand is a power in the worldwide
economy, which draws keen interest from other countries for their ability to boost uptheir
economy in these tiring times. One of the key driving factors behind this is thehighly skilled
women of New Zealand (Ye et al., 2010). As indicated by World Economic Forum, in numerous
reports and articles women currently represents the greater part of the school and college
graduates and in many developing economies, gender gaps in advanced education are becoming
nonexistent drastically. Women are progressively adoptingprofessional courses. They are
likewise progressively settling on professional courses like accounting as proved by the
expansion in the quantity of imminent women doing certified accounting courses from 24 to
38within the period of 2014 to 2018 (Yacus et al., 2019). New Zealand is likewise slated to
recruit more women this year, particularly in the retail, telecom, banking, sectors. Women
subsequently contribute asubstantial portion of the workforce accessible to organizations today.
After some time, accordingly, a country's aggressiveness depends fundamentally on whether and
how it uses its female ability (Hall & Rusher, 2013). A recent report derived that most of the
organization with the women employees on their top managerialteamsactually earn more revenue
than their counterparts where the representation of women is not relevant. As indicated by World
Economic Forum, there is additionally the positive relationship among the dimension of
competitiveness of nations and gender equality. In the long haul, in this manner, a country's
intensity depends altogether on interest in and use of female workforce. Furthermore, as diverse
pools of representatives become progressively basic to progress, the absence of women pioneers
is a noteworthy business chance (Shaw & Stanton, 2012). It is basic for associations to put
resources into selecting, creating, and propelling female ability to:
 Sustain development and keep up a focused edge by using all assets and human capital.
 Address the shortage in initiative ability.
 Leverage diversity in ability to affect the primary concern through diversity of thought,
thoughts, and advancement.
 Serve an undeniably female customer base.
As per Dalton &Ortegren (2011) in spite of being a little extent of the formal New Zealand work
power, the quantity of female specialists has become quicker lately than that of their male

Gender Bias in accounting industry of New Zealand 3
partners. Nonetheless, women keep on being adhered at the lesser or unwanted posts in the
accounting industry of New Zealand. Accounting firms in New Zealandhave not yet completely
perceived or used this portion of the workforce effectively.
Concept of Accounting
Accounting is the process through which certified personnel known as accountant tracks all the
financial activities of a company or organization. The accountants are taken to keep a record of
all monetary transactions of the company (Thébaud, 2015). Accounting is extremely crucial from
an operational point of view. In these recent timesalmost, all companies hire certified
accountants who help the business by not only keeping a record of all their transactions but also
provide data to the management team who can take informed decisions based on the data. In this
recent time most of the accounting work is done on computers and special software is available
which have been designed to ease the process of accounting and also eliminate the scope of any
error.
Definition of Gender Bias
Gender has been characterized as aninformally developed sense of men and women. This is the
social plan of thebiologicalgender, verbalized by the beginning of abilities, duties, and works
credited to men and women in the public arena and in an extensiveworking life as well
aspersonal life. It is a culture explicit meaning of womanliness and manliness and thusly differs
in reality (Pinar et al., 2011).
The idea of gender equality depends on giving equivalent chances to the two people that is,
staying away from segregation based on gender. In the 'Show on the Elimination of All Forms of
Discrimination against Women' which was embraced by the UN General Assembly in 2018,
segregation is characterized as 'any restriction, refusal or improvementwhich made based on the
genderthat has the enthusiasmor impact behind invalidating or hindering the exercise, pleasure,
or acknowledgmentby women, independent of their marital status on theground of the equality of
human rights, peopleas well as principal chances in the social, political, community, economical,
mutual or other area(Opoku & Williams, 2019).

Gender Bias in accounting industry of New Zealand 4
Gender Equality implies that men and women have equivalent condition for understanding their
complete human rights and for contribution, and profiting by, financial, political, and social
advancement. In this way, gender equality is also the equivalent esteeming by the society of the
differences and similarities of people, as well as the responsibilities that they play. Moreover, it
depends on men and women being completesubordinates in their home, locale and also their
populace. Law (2010) characterizes gender equality as tolerating and esteeming similarly the
contrasts among women and men and the assorted jobs they play in the public eye. Gender
equality incorporates the privilege to appear as something else. Gender equality implies talking
about how it is conceivable to go further, to alter the structure in the public eye that add to
keeping up the unable power networksbetween men and women, and to achieve a superior
equalization in the different female and male qualities and needs (Hensvik, 2014). It suggests a
genuine association among women and men and their common obligation in expelling irregular
characteristics out in the open and private life. It is an issue of utilizing the abilities, aptitudes
and gifts of every single native, of including the two women and men in structure society, taking
care of issues and setting up what's to come. Society, so as to create, is reliant on the usage of
every single human asset, and the two women and men must take part completely to meet the
various needs of society. Gender equality must be always battled for, secured and advanced - like
human rights (Jonnergård et al., 2010).
Importance of this study
To accomplish gender equality, gender equity is required at all dimensions to bring equality of
status between genders. As indicated by Kypri et al. (2011), Gender Equity is the procedure of
being reasonable for people. Gender equity approach gives equivalent chance to women and men
with the goal that they can have equivalent advantage. Perceiving that women for the most part
have unequal chance and face numerous hindrances; the advancement of gender equity
frequently includes giving exceptional measures to enable women to beat these imperatives. The
objective of gender equity is to make an equivalent field for women and men. Gender equity
prompts gender equality (Lonkani, 2019). To guarantee reasonableness, measures should
frequently be set up to adjust for the authentic and social weaknesses that keep women and men
from working on a dimension playing field. These measures allude to enrolling, work conditions,
to compensations, wages and installment strategies, professional preparing, vocation
advancement, to the entrance to basic leadership positions, ladylike portion in open life

Gender Bias in accounting industry of New Zealand 5
territories so as to improve their job in the general public, decreasing the true inequality among
people. For whatever length of time that reality produces disparities, positive activities are
important for diminishing the falsely made hole among women and men. Equity is a method
while Equality and impartial results are the outcomes.
Gender Bias in Accounting industry
As indicated by report of World Economic Forum (2016) Out of the example of 34 nations, New
Zealand is the nation with the least level of female workers (23%) in accounting industry,
however in practically all nations, there is an unmistakable example over the level of the
positions, such as middle level, entry level, board position, and senior management. Moreover,
Female representatives will in general be amassed in middle or entry level position which is the
most senior position, the lower level of women (Olivetti &Petrongolo, 2011). From the example
of the world's biggest businesses who addressed the overview, the normal number of women
holding the position of CEO-level is somewhat under 12%. In this way, New Zealand (12%),
Italy (12%), Turkey (13%), Norway (13%), and Finland (14%) show the most noteworthy level
of female CEOs, while the Switzerland, Netherlands,the United Kingdom, Belgium, the Czech
Republic, Greece, New Zealand, France,Canada, the United States, and Mexico have no female
CEOs amid the reacting organizations (Ongena& Popov, 2016). This demonstrates absence of
advancement of women in breaking the obstructions in to the upper positions of organizations. In
addition, a consciousness of the under representation of women in a top position within the
corporate world which has incited numerous partnerships to review their practices and policies.
International Labor Agency brought up that the general gender separation present in the work
showcase as far as word related sex-isolation adds to the low financial investment of women in
the work advertise. NSSO, 2018 business and joblessness information uncover unpredictability
of women's work. It is discovered that over the course of about two years, i.e., between 2000-05
and 2006-10, more than 11.6 million employments for women seem to have dissipated. This
generous fall in the quantity of women in agribusiness indicates the emergency of work for
women. Buckley et al. (2014) clarifies the above fall likewise indicates the degree of segregation
that exists in the work showcase. Women are hauled in and pushed out of the workforce
unpredictably relying upon a large group of elements, for example, wage differentials, male
business, and total family unit pay (Smith et al., 2014).

Gender Bias in accounting industry of New Zealand 6
Gender bias in NZ Accounting Industry
The daunting gender bias in New Zealand’saccounting industry presently blocks the pathway for
change of New Zealand women. Social and societal change implies a move far from customary
perspectives, generalizations and societal frames of mind, with contractingopportunities for New
Zealand women in the accounting industry is drawing huge interest from all over the world
which is a thing of worry for the New Zealand government (Sapungan et al., 2019). Although
certain accounting firms have a good representation of women but still, they are plagued with the
issue of gender bias at the top-level despite of all the efforts that this firms are making. The
elements of changes in the age-old hierarchical structure do very littleto rectify this issue and is
generally designed to think from a man’s point of view. This is a greater test for accounting
industry in New Zealand which is seeing quick development with the fast-economic growth
(Duff, 2011).
Accounting as an activity has been a part of New Zealand’s social structurefor a very long time.
Its structure has experienced gigantic change with the financial, political and technological
advancements (Flynn et al., 2015). The world has changed at a fairly quick pace and has come
nearer because of globalization and availability of technology. The recent technological
innovations have totally modified the methods for accounting industry (Whiting, 2012). In line
with this widespread growth accounting has failed extraordinary to provide equal rights to
women in terms of wages, job offers, promotions etc. It has failed to bring them to the front line
of the industry in contrast to numerous nations like UK, Germany etc. who have done
exceptionally well in this field. The logical investigations of gender issues in accounting industry
gives noteworthy indications of the elements included which has been discussed in details in the
rest of the paper (Eweje& Brunton, 2010).
Literature Review
Various researchers and experts have inspected the issue of gender bias and correspondence in
different corporate parts, yet research regarding gender bias in the accounting industry in New
Zealand has been constrained. There is developing examination identified with corporate world
that demonstrates some significant gender touchy issues in corporate part. Along with that, it is
additionally demonstrated in numerous examinations that obtuse treatment of these issues
prompts gender segregation and makes boundaries for the development of women to the senior

Gender Bias in accounting industry of New Zealand 7
administration positions. As stated by Rivera & Tilcsik (2019), gender bias is the partiality or
preference toward one gender over the other. In numerous countries, removing gender bias is the
base of numerous laws, with those that govern organization
Cause of Gender Bias
The following factors are found to be responsible for disturbing the quality and causing gender
bias in accounting industry by several studies conducted on the issue:
Shared Responsibility
It very well may be accepted that the accomplishment of the objectives of human rights, popular
government, financial autonomy and training in a setting of shared duties among women and
men to determine in adjusts, lead to a general public where the two women and men experience
prosperity out in the open and in private life. It is likewise a path to a more profound
comprehension and execution of vote-based system all things considered(Marco, 2012). It was
found that in case of accounting industry in New Zealand women were deprived of this sense of
responsibility and were rather given jobs which doesn’t require any special skill which highlights
the prelevant gender bias in the industry and is also a total waste of their skills and talent(Lee et
al., 2013).
Education
This is the primary focus for gender equality because it includes the behavior by which social
orders exchange standards, learning and aptitudes. It is vital that the training frameworks and all
components of these frameworks (educators, schools, reading material, look into establishments,
etc.) enable the two young ladies and young men, and take care in counterbalancing the current
gender progressive systems(Nicodemo& Ramos, 2012). Media experts can be an objective here
as well, as they have a ground-breaking position in the exchange and union of learning and
standards. This factor was found to be almost nonexistent as several reports have claimed that in
the field of education the gender bias is nonexistent in New Zealand.
Economic Independence
Another significant focus for gender equality is the person's financial freedom, which prompts
the verifying of equivalent pay, equivalent access to credit, equivalent conditions on the work
showcase and the dissemination of advantages that consider gender contrasts in private life. The
position that women and men have in the economy is from numerous points of view urgent to the

Gender Bias in accounting industry of New Zealand 8
perceived leverage between them(Mitchell et al., 2019). Connected to the requirement for the
person's monetary autonomy is the mean to accommodate family and working life for the two
people. As women are paid less than their counterparts in the accounting industry this factor was
found to be one of the predominant ones fueling gender bias in the industry (Khlif&Achek,
2017).
Democracy
Other than human rights, the advancement and improvement of agent majority rule government
is the most significant shaft. The tireless under-portrayal or at times nonattendance of women in
basic leadership at all dimensions and in all fields of life is a noteworthy issue, despite the fact
that there are extraordinary varieties in this regard between nations. Advancement of the
equivalent cooperation of women and men in political and open life and every single other social
status is a piece of the improvement of society (Mukherjee, 2013). It is significant for society all
in all that the two women and men take part in all choices taken in a general public, given their
different encounters throughout everyday life. Whenever women or men establish around 33%
(the minimum amount) of the individuals from a basic leadership body, they impact the plan and
there is a genuine probability for change. It is significant likewise those women turned out to be
unmistakable in societal occasions to a similar degree as men, and ever of state (Nadler &
Stockdale, 2012). Although New Zealand is democratic country it doesn’t have separated laws
which could safeguard the interests of the women workforce which results in women getting
deprived of opportunities which is a blatant failure of democracy (Lilley et al., 2019).
Human Rights
A significant target is the acknowledgment and full usage of women's rights as human rights.
This incorporates adequately regarding, ensuring and advancing the human privileges of the two
women and men and, by taking the essential measures, empowering the two women and men to
appreciate completely these rights (Niessen-Ruenzi&Ruenzi, 2018). It additionally implies
fighting impedances with women's freedom and nobility (battling brutality against and dealing in
women or constrained prostitution, advancing free decision in issues of proliferation and ways of
life, tending to the particular issues of vagrant and minority women).
Cause of Gender Bias in NZ Accounting Industry
Women are a to a great extent undiscovered asset that must be utilized adequately. Socio-social
variables keep on blocking gender fairness regarding access to, and utilization of, administrations

Gender Bias in accounting industry of New Zealand 9
and furthermore add to circumstances, for example, biased designation of work and unjust
compensation dispersion, limited time openings and dreadful air which lead in equity in each
circle of life and makes unfortunate and unsustainable condition (Prayag et al., 2019). Gender
dissimilarity exist as for access to, and control of, a scope of advantages including immediate
and beneficial resources, for example, land and credit lines, human capital resources including
training and wellbeing, and social capital resources, for example, interest at different dimensions,
legitimate rights and assurance. Absence of start-up capital and assets for any sort of salary age
venture forestall women and countries advancement (Domino et al., 2015). Without inspiring of
society and particularly of women in connection to the economy the destinations of country's
monetary strategies and arranging can never be accomplished. Genuine development and
liberation must be accomplished if there is a proactive upliftment of the majority from intense
neediness, joblessness, and financial backwardness. Economy of women can possibly flourish if
there is strong instruction strategy and strengthening of women who are the real power behind
most nations' economies (Saiz et al., 2012). It is fundamental that administrations internationally
comprehend that the job, women can play in the popularity based eventual fate of their nations
and put more endeavors for gender equity by incorporating women in the common
administration and private segment in huge numbers so as to drive their economies forward and
accomplish a maintainable equalization in all parts of their monetary and ecological and social
prosperity. Gender fairness suggests furnishing the two people with equivalent open doors in the
usage of their capacities to understand the fullest preferred position of their potential (Dobbin &
Jung, 2010).
Over the hundreds of years and crosswise over time, the job of women remains established into
time everlasting. It perpetually continues as before and in the meantime experiences numerous
changes. It takes hundreds of years for women' jobs to unfurl in various structures, shapes and
sizes and to move into new headings (Santero-Sanchez et al., 2015). The job of New Zealand
women has gone from being unadulterated to being profane, from being incomparable to being
oppressed additionally as endless appearances of temperance to bad habit. The job of New
Zealand women has experienced emotional and intense changes from period to time. Women
have dependably been looked down under the autocracy of men (Crewe & Wang, 2018). Since
the occasions prehistoric, worth of the work done or benefits rendered by women has not been
perceived.

Gender Bias in accounting industry of New Zealand 10
Facets of Gender Bias
Proof in regards to the significance of women' financial coordination despite and in spite of the
worldwide economy's reliance on learning ventures and information specialists, worldwide
nation level information demonstrates that there are errors between the openings for work and
wages accessible to women and those of their male partners. Kaiser & Wallace (2016) on an
investigation of New Zealand expressed that when women are not completely associated with the
workforce, just piece of the capable workforce is being used and, in this manner, financial assets
are squandered. Gender correspondence takes into consideration an increment in women in the
working segment, along these lines prompting an extension of the work power and an expansion
in monetary efficiency and as women support builds nation's GDP consequently goes high. His
investigation demonstrated that Women contributed around 30% of development and 30% of
GDP in New Zealand (Chilet-Rosell, 2014). This was extensively identical to the level of women
in the workforce. Brenner et al. (2012) sets up in his work that women support would expand in
general national efficiency, diminishes reliance on ostracize gifted specialists, increment family
livelihoods (and decrease state reliance) and help raise women' regard and feeling of
commitment to their nations.
Alemany et al. (2019) in his report on UK referenced that however women cooperation is
expanding in instruction, in governmental issues and in work environment yet a considerable lot
of the authoritative or social obstructions hindered substantive correspondence for women.
Indeed, even following quite a while of the Equal Pay Act, gender pay hole that has never at any
point verged on plunging into single figures. Women still do the vast majority of the unpaid
work that props our families and networks up.
In this way, higher decent variety is regularly supposed to improve the board's working by
increasingtheir checking limit, spreadingtheir entry to statistics on theirprobable customer base,
as well asimporving theiroriginality by duplicating perspectives (Armstrong et al., 2010). More
prominent decent variety infers that the board manager can be elected from a wider ability pool.
This has been affirmed by huge portion of existing writing that organizations with progressively
female executives perform better. Abraham (2019) demonstrate that the female proximity on the
governing body plays the better performance among Fortune 500 companies, essentially through
its consequences for the accounting job. Moreover, data from a case of U.S. organization

Gender Bias in accounting industry of New Zealand 11
presents comparable outcomes, yetthen positive effect is restricted to the organizations with
feeble administration. Along with that, the key channels are better board observing and higher
participation rates. In addition, others have discovered evidence of board gender decent variety
encouragingprolonged gender mixed variety in top managerialteam of the organization.
Sapungan et al. (2019) saw that powers of globalization are opening up new open doors for the
women as well as the developing extent of women at work is expanding amid the years. Authors
referenced the report of Grant Thornton International Business (IBR). Moreover, report featured
the percentage of women at top administration positions expanding from 22 percent in 2007 to
24 percent in 2009 and anticipated that women are relied upon to dwarf men in the executives
jobs by 2030 as a greater amount of women are getting unhitched male dimension degrees and
joining the board courses demonstrating an expansion to women' greatest advantage and
inclusion at hierarchical dimensions.
Pay gap male and female in New Zealand
In New Zealand, the gender pay gap is the variance in the average hourly wages of women and
men. The gender pay gap is 9.2 percent in NZ. This is an economic pointer used to measure pay
equality. Moreover, the gender pay gap is the authorized statistic issued every year by StatsNZ
sourced from the Household Labour Force Survey.
Comparison between some countries
Further, Francis & Prosser (2014) inspected the province of New Zealand as a contextual
analysis to uncover the status of ladies and talks about the explanations behind the shortage of
ladies on sheets. This investigation found that ladies are practically nonexistent in the meeting
rooms of New Zealand organizations. New Zealand held 102 openly organizations, however just
38 (37 percent) have in any event one lady on their sheets of executives and 63 percent of the
organizations overviewed have no women chiefs voice on their sheets. The absence of good
quantities of ladies sitting on sheets of chiefs is frustrating given the perspectives on assorted
variety and comprehensiveness upheld in the expert and scholastic writing. He examined the
impression of female chiefs in German put undertakings in China and found that in spite of high
regard; just couple of ladies was discovered working at higher administration levels. He likewise
examined that ladies are expanding in various division. In any case, the development rate is

Gender Bias in accounting industry of New Zealand 12
moderate. In common administrations the general level of ladies in 1997 was 7.5 percent, the
most noteworthy being 12.3 percent in New Zealand Foreign Service. All in all, ladies in 1997
spoke to 13.8 percent of the worker quality in the open division as against just 8.6 percent in
1971.
Bobek et al. (2015) uncovered that universally ladies hold 19 percent of senior administration
positions down from 21 percent in 2015, and 1.8 percent up from 2013. The report demonstrates
that over the world, Thailand has the greatest level of ladies in senior administration (39
percent), trailed by Georgia (39 percent), Russia (34 percent), Hong Kong and the Philippines
(both 30 percent). The nations with the most reduced percentages were New Zealand, the United
Arab Emirates and Japan where ladies hold under 12 percent of senior administration positions.
A similar report additionally shows information on worldwide practical work of ladies in senior
administrative positions. 23 percent organizations utilize them in budgetary positions for
example (CFO/Finance Director), trailed by Human Resource Director (21 percent), Sales
Director and Chief Marketing Officer (both 10 percent). All around only 8 percent of
organizations with ladies in senior administrative positions have a female Chief Executive
Officer. Anyway, the status was diverse in Asian economies with Thailand driving the path with
27 percent of organizations utilizing female CEOs, trailed by territory China (20 percent),
Taiwan (19 percent) and Vietnam (17 percent).
As indicated by Arthur &Everaert (2012), women have constrained nearness on parts of
managers across the world. Moreover, the proposal of female executives’ arrays from 39% in
Norway, wherever the administration enforced the number, to 20% in New Zealand, and to
below 5% in the United Arab Emirates, Saudi Arabia, Qatar, Bahrain, the Republic of Korea,
Jordan, and Japan. World advancement report referenced that, the part of the organizations with
at any rate one female employee presents an increasingly positive image that mentions that huge
numbers of organizations play in what could be termed gender tokenism 88% of French firms
have in any event one female executive, similar to whereas just 15% of all chiefs are female.
Bosse& Taylor III (2012) called attention to that other than increasing concern about value, and
low gender mixed variety is realized by numerous individuals as decline the potential
development and value of the organization. The report presents examine work to benchmark the
gender decent variety program of two hundred thirty-five European organizations. In this way,

Gender Bias in accounting industry of New Zealand 13
the outcomes demonstrate that ladies remain underrepresented on corporate sheets and official
boards of trustees. As indicated by report at ebb and flow rate of progress ladies will in any case
represent less than 25 percent of seats on European's official advisory groups a long time from
now.
Review of gender bias in working environment
Numerous variables have been distinguished which add to the expert underestimation of ladies.
These interlinked elements incorporate gender stereotyping; an absence of good examples, tutors
and friends for ladies in the working environment and the 'discriminatory constraint'(Maertens &
Swinnen, 2012). These elements impact and consolidate with ladies' self-recognitions and add to
low fearlessness, an absence of confidence and an inability to seek to senior positions.
An examination by Figueroa-Domecq et al. (2015), concentrating on ladies in four parts of
wellbeing, media, banking-fund and accommodation uncovered that ladies are unfit to break the
unfair limitation and constantly end up in secure positions with minimal genuine power. This
review led on 240 women managers and 24 human resource managers, exhibited that most ladies
stood up to on their occupations with male self-images which prompted loss of chances. The
examination featured three noteworthy confinements in the ladies' development way
predispositions of ladies being powerless supervisors, absence of tutoring and limitations the
ladies face as working moms and home creators. It was additionally included that greater part of
organizations did not had gender explicit cells for announcing for complaints of women staff. In
a similar report the information identified with accommodation part discovered that ladies make
up simply 9.1 percent of the work power and 82 percent ladies supervisors conceded for having
no gender approaches in their organizations.
As per Bigelow et al. (2014), when an association bars lady with reasonable capabilities and
experience from top administration positions, it will be unable to achieve a focused position in an
enhanced commercial center and may, in the more drawn out term, face a mass migration of its
capable ladies. One of the central points to be considered in the enrollment and choice procedure
is gender balance. Usage of gender decent variety in the working environment shows a
significant responsibility with respect to the board which imparts trust in representatives and
prompts improved workforce relations, worker maintenance, brilliant execution and profitability.

Gender Bias in accounting industry of New Zealand 14
The mainstream brain research of the Mars and Venus point of view proposed that decent variety
is significant. A business is, all things considered, the customers and the clients it serves. In this
way, an assorted variety of perspectives spoken to by gender and ethnicity is significant in
developing the business. Enhancement implies making a multi-social workforce, which in
perfect world qualities contrasts in individuals and their one of kind commitments.
Blau & Kahn (2017) contemplate inspected whether the built-up actuality that men by a long
shot dwarf lady in driving positions in Sweden is an inborn accidental normal for a progressive
system where arrangements happen one by one on an individual premise, instead of sheets where
the individuals are designated as a gathering. Furthermore, the outcomes demonstrate that
fundamentally a greater number of men are delegated in chains of importance than to amass
made sheets. the gendered circulation in driving positions turns out to be completely clear and
the last and last position in the chain of importance is altogether more frequently given to a lady.
In any case, these ladies are a lot more seasoned than their male partners. It showed the way that
it harder for ladies to achieve the last advance of the stepping stool.
Chuang & Crowder (2019) overview called attention to that just pitiful 3.3 percent ladies get
raised to the highest positions in their whole expert profession while 17.7 percent ladies end up
to the center dimensions and over 78.9 percent which is the biggest portion of working ladies
stayed at the most minimal working dimension without getting advancements and different
offices. The depended on 575 haphazardly reviewed ladies out of which 47% were working in
the private division, 25% with government offices, 15% with PSUs and 13% with NGOs. The
investigation asserted that ladies face an expanding bias at the working environment as the male
managers don't give them the endorsement contrasted with the male experts.
Leventis et al. (2013) uncovered that ladies around the globe have accomplished more elevated
amounts of instruction than at any other time and today speak to in excess of 40 percent of
worldwide work place. However, a lot of the executive’s positions remains unsatisfactorily low
with only a minor extent prevailing with regards to getting through the "discriminatory
limitation". In addition, Gender-based labelling and the shut hover of an "old childpolicy" are
solid social powers that are moderate to change and in view of ladies only here and there reach to
the top positions in the chain of command of association.

Gender Bias in accounting industry of New Zealand 15
Khoo-Lattimore et al. (2019) looked into that ladies have accomplished larger amount of training
and contributing 40 percent of worldwide work place. However, a lot of the board positions
remains inadmissibly low, with only a modest extent prevailing with regards to getting through
the "unfair limitation". Ladies are frequently compelled to pick easygoing work, low
maintenance and regular business.
Hutchinson et al. (2015) concentrated on the capacity of ladies to handle and conquer any issues
and difficulties with sheer perfection inside them to an enormous degree expressing the report of
Women in Leadership Forum that lady’s ability is as yet immaculate by associations. The
purposes behind the equivalent were expressed as unequal eco frameworks in the business
workforce that does not permit the extraordinary and creative initiative styles to sparkle, the
absolute absence of best practices in organizations which does not regard and support ladies
pioneers, male commanded systems that deliberately make it hard for ladies to progress in
business, the pool of coaching accessible for ladies on the best way to comprehend the
administration setting for gender (which incorporates dealing with their family obligations), and
the optimistic shortfall among the ladies which is being reused by the financial framework in
New Zealand, that ladies need to 'penance and be unobtrusive' to be valued." Furthermore,Kara
et al. (2012) expressed that gender biases present one of the greatest dangers to ladies at work,
particularly with regards to advancements. Ladies become the objects of social investigation and
bias, and their family obligation regularly will in general bar them from accomplishing their
fullest development potential; subsequently they may frequently force a cognizant cutoff to
development that their male partners probably won't require to work out.
Research Objectives
The primary objectives of this paper are as follows:
 To basic inspect the accounting strategy/practice received for female representatives with
respect to Quality Work life, Recruitment, and also work-life balance practices or
policies.
 To assess the affectability of New Zealand accounting industry towards the women
representatives in regards to
o Gender affectability in work place

Gender Bias in accounting industry of New Zealand 16
o Gender affectability in work designation
o Gender affectability towards working conditions
 To investigate the observation contrasts among women and men workers about the status
of women in New Zealand accounting firm
 To investigation the conclusion of female representatives on the accompanying issues
work life balance rehearses, accounting work culture, inappropriate behavior issues in
accountings.
 To discover relationship between gender uniformity issues of accounting work culture,
lewd behavior and work life balance practices and profile of respondents.
 To propose the intercessions for improving status of women in New Zealand accounting
industry.
Hypothesis
In accordance with the research objectives the following hypothesis has been recommended
HI: Accounting Policy/work on with respect to enlistment, quality work life and work-life
balance practice are women representative well disposed.
H2: Accounting industry is women delicate industry as far as work place, work allotment and
working conditions.
H3: Men and Women workers do have comparative conclusion in regards to gender equity
issues.
H4: Accounting industry is steady towards women as far as work life balance rehearses, work
culture, and provocation issues in the conclusion of female representatives.
H5: There is a relationship between gender uniformity issues of accounting work culture, lewd
behavior and work life balance practices and profile of respondents.
Research Questions
1. Where is your office located?
 Auckland
 Wellington

Gender Bias in accounting industry of New Zealand 17
 Christchurch
 Hamilton
 Tauranga
2. Total number of permanent (full time) employees working in your Company?
 Less than 100
 100-150
 150-200
 200-250
 More than 250
3. What is the Total number of full-time women employees in your Company?
 Less than 20
 20-25
 25-30
 35-40
 More than 40
4. Total number of part time women employees working in your accounting?
 Less than 25
 25-50
 51-75
 76-100
 101-150
 151-200
 Nil
5. Does your company have any guidelines or policyabout female-male employee ratio?
 Yes
 No
6. Position at which most of the women employees are employed?
 Managerial level
 Supervisory level
 Operational level
 at all Levels

Gender Bias in accounting industry of New Zealand 18
 None of Above
7. At which level women employees chosen by management in your accounting?
 Managerial
 Supervisory Operational
 Above all three positions
 Supervisory & Operational
 None of above
8. Does your organizationdeliver flexible working hours to female employees?
 Yes
 No
 Only in special cases
9. Does your organization have crèche facility?
 Yes
 No
10. Policy for maternity leave
 Six months with pay
 Six months (3 months with pay+3 months without pay)
 Three months with pay
 Three months without pay
 No maternity leave
11. Does your organization provide maternity leave to all women employees without
considering their working experience?
 Yes
 No
 As per its policy
12. In the night shift transportation facility is provided to all the women employees?
 Yes
 No
13. Your organization has age limit policy for new women entrants?
 Yes
 No

Gender Bias in accounting industry of New Zealand 19
14. Your organization gives preference to
 Married women
 Unmarried women
 Equal preference to both
15. Do women employees work in night shifts in all departments?
 Yes
 No
 Some time
 not in all departments
16. Does your organization provide come back provision policy for women after their career
break as a part of career development programme?
 Yes
 No
17. Does your organization have a separate women grievance cell?
 Yes
 No
18. How many women worked as general manager since organization has been operational?
 None
 1-3
 3-5
 5-7
 More than 7
Methodological Considerations
There are different types of research methods and techniques have been applied by the
researchers to conduct a successful research dissertation. In this manner, this research
methodology chapter consists a wide range of research processes by which a researcher can
formulate an effective research dissertation. This research paper is based on the Analysis and
feasibility study of solar energy infrastructure in Australia and the researcher needs to select an
appropriate method to collect, measure and analyze the information of journal.

Gender Bias in accounting industry of New Zealand 20
In this chapter, a detailed illustration has been developed based on the research onion proposed
by Saunders et al. (2012). In addition, the stages have been developed for the present study has
been also depicted in a detailed manner in order to cover up the entire scope of the study. Each
layer of the research onion would be analyzed and based on the aspects of significant approaches
and an efficient design would be formulated in relation to the aim and objective of the present
study explicitly.
Research design
As stated by Taylor et al. (2015), the research design is the primaryportions of the research
methodology which support to depict the proper research structure. There are three distinct
categories associated with a research design that is widely used by researchers relied upon the
scope of the study.
Exploratory research design- In this research design, financial information and income
proclamations are used based on the secondary resources. Furthermore, this design supports
researchers to generate an effective knowledgeon the set of quantitative data. As stated by
Weigold et al. (2013), an exploratory research study offers flexibility at an elevated rate as it is
based on a new situation or phenomenon. It critically eliminates impractical theories and
concepts and focuses on the utilization of focus group, survey and case studies for forming
practical theories. On the other hand, it does not offer the background to test the hypothesis but
assist to develop them explicitly.
Descriptive research design- In this design, the appropriate profile of events, people or
situations is depicted through in-depth analysis. It is utilized by the researchers who plan to
clarify and explain the internal relationships and properties of a specific phenomenon. Along
with that, the design of descriptive research assists to define people examined, assist to frame an
appropriate method of analysis and set research questions before the beginning of the data
collection procedure. This assists to make the significant modification.
Explanatory research design- In this research design, the cause and effect relationships of the
study could be analyzed. As stated by Félix-Brasdefer (2010), explanatory research design is
used to identify the effect of changes in one variable on another variable explicitly. In addition, it
depicts the reasons behind a particular situation or phenomenon. Furthermore, it has been also

Gender Bias in accounting industry of New Zealand 21
analyzed that the changes that have been induced to the dependent variable are due to the
external forces that critically results in the rigid interpretation of causation.
The justification behind the use of exploratory research design
In view of the scope of the research study, the use of exploratory research design would be
credible as it would significantly assist to deduce an effective knowledgefor the set of
quantitative data. As the research study would use a case study approach for successful
completion of the project, the researcher intends to use exploratory research design explicitly. It
basically takes out illogical hypotheses and ideas, review and contextual investigations for
framing pragmatic speculations. Moreover, it doesn't offer the foundation to test the speculation
however help to create them expressly.
Research approach
As put forwarded by Rhodes et al. (2014), the research approach is also a significant part in a
research methodology that assists to build a strong basis of analysis. In addition, it assists to
foreseen learning outcomes based on the study as well as provides a basis for future directions.
This the reason due to which it is significant to integrate an appropriate research approach. In
addition,there are two kinds of research approach are as below:
Deductive approach- As put forwarded by Phellas et al. (2011), the deductive approach builds
the hypotheses grounded on pre-existing theory as well as then moves forward with the research
approach in order to test it. In addition, this approach is suitable when the research project is
focused on the examination of an observed phenomenon in relation to previous researches. This
approach could be considered suitable for a positivist approach as it permits the generation of
hypothesis and statistical testing of presumed results in relation to the level of probability
expected. The applicability of qualitative theory is very limited in this approach and this process
based on test and examination.
Inductive approach- In relation to the inductive approach, the research questions are
utilizedwith the intention ofconcentrate the aim and objective of the research study. Furthermore,
Geers et al. (2011) stated that this particular approach concentrated towards the qualitative part
of the study which is critically attained through past research studies including pre-published
journals, books, articles, and websites. By using such resources, the qualitative part of the

Gender Bias in accounting industry of New Zealand 22
research study would be established that in turn fulfills the scope of the entire study in a detailed
manner.
The justification for the use of the inductive approach
In relation to the scope of the present study with respect to gender bias in the accounting
organization, the use of deductive approach would be benefited as it would use past research
studies for extracting theories and concepts for further evaluation and to fulfill the objective of
the research. This specific methodology concentrated towards the subjective piece of the
examination which is fundamentally accomplished through past research thinks about including
pre-distributed diaries, books, articles, and sites(Cooper, 2015). In addition, the proposed study
would significantly require qualitative resources which could be gathered only through
qualitative resources that could be provided by the inductive approach explicitly. By utilizing
such assets, the subjective piece of the exploration concentrate would be built up that thus
satisfies the extent of the whole examination in an explicit way. Hence, this research study would
utilize inductive approach for evaluating the sources and findings which in turn would offer
significant results.
Data Collection and Data Analysis
Data collection Method
Data was gathered utilizing poll, individual visit to the accounting firm. First poll was routed to
the HR administrators. Second poll was routed to the 100 female workers of various accounting
firm and reaction rate was 40 (40%). The poll was routed to 50 administrators and reaction rate
was 30 (30 %), 10 bosses and reaction rate was 2 (2%) and 20 operational women staff and
reaction rate was 5 (25 %)(Gliner et al., 2011). The data were breaking down utilizing
quantitative analysis method. The survey was tried for dependability and inner consistency
utilizing Cronbach a. This test figures the unwavering quality coefficient (an) on the off chance
that one variable is expelled from the first arrangement of factors in the survey. This test decides
the arrangement of factors with high dependability dependent on the coefficient above 0.76.
In this investigation, gender equity issues were distinguished in the wake of counseling the
specialists from different organizations and dependent on study of significant writing. Data was

Gender Bias in accounting industry of New Zealand 23
gathered utilizing self-administrated polls created by the scientist(Maxwell, 2012). Three polls
were created to assess the strategy of the accounting firm, to comprehend the status of women in
Accounting Industry and to look for feeling of women representatives on gender equity issues.
The principal survey was produced for the HR Managers of the accounting firm(Palinkas et al.,
2015). The studies in this poll were relating to the human resource practices or approach of that
accounting industry with unique accentuation on women work agreeable strategies/rehearses
similar rules in regards to female-male proportion, adaptable working hour answers for women,
maternity leave arrangement, crèche office, transportation office for the women, women
complaint cell, night transportation practices,return strategy for women after vocation break and
so on. Some more inquiries were posed with respect to statistic profile of the accounting,
absolute no of representatives as well asoverall number of women workers, women position in
the accounting firm and so on.
Second poll was administrated for female just as for male representatives to investigate the
observation contrasts among female and male workers regarding the status of women in
accounting industry(Nardi, 2018). The initial segment of this survey comprises inquiries on
women status like equivalent wages, limited time and development openings, execution
evaluation, retirement benefits, incidental advantages, wellbeing and security, night shifts and so
on. The conclusion of representatives was estimated on 5-point Likert scale extending from 5=
unequivocally consent to 1= firmly differ for positive expressed questions and for the negative
phrased questions scale running from 5= emphatically differ to 1= emphatically concur. What's
more, the second piece of this survey comprise question with respect to the statistic profile of the
respondents as examined previously.
The third survey was created to think about the assessment of women representatives on issues,
for example, accounting work culture, lewd behavior and work life balance rehearses. The initial
segment of this survey comprise question in regards to assessment of women representatives on
gender balance issues like accounting work culture, hindrances to ascend to places of
administration, issues of inappropriate behavior, plausible inconvenience regions(Jackson, 2015).
These above things estimated on 5-point Likert scale running from 5 (firmly concur) to 1
(emphatically deviate) for negative worded questions and for the positive worded questions scale
extending from 5 (unequivocally dissent) to 1 (firmly concur). For inquiries with respect to the

Gender Bias in accounting industry of New Zealand 24
type of lewd behavior women for the most part go over while working in accounting likewise
estimated on 5-point Likert scale running from 1 (Never) to 5 (All the time). Poll likewise
comprises of certain inquiries with respect to portrayal of women in accounting and quality
work-life practices of the accounting, which was estimated on ostensible scale.
The second piece of the poll was about the statistic profile of the respondents like conjugal
status, training, age, month to month salary, zone of work, progressive dimension, time of work
in the accounting, all out work understanding, prompt manager and so forth(Sutton & Austin,
2015).
Secondary Data is gathered through a point by point investigation of applicable distributed data
from web, explore diaries like International Journal of accounting Management, Journal of
Organizational Behavior, Journal of Applied Psychology, Women's Studies International Forum,
Women in the board around the world, Hospitality Research Journal, and International Journal of
Contemporary accounting Management, government reports, Newspapers, PhD proposition and
different reports.
Sample Type
A sample is the limited of theaccurate populace whose belongings are focused to collect data
regarding the entirety. Moreover, when dealing withthe respondents, it tends to be considered as
a lot of respondents select from the larger populace for this research study. Furthermore, the
populace is the group of articles, people from which samples are occupied for estimation as a
populace of employees or managers, or common people(Richard, 2013). There are three essential
sorts of samples: the accommodation sample, the judgement sample, and the irregular sample.
A Selection of Accounting firm: The determination of the accounting was done through helpful
testing technique. Out of 36 lavish accounting firms, 18 were removed as sample and from 40
spending accounting firm 35 were chosen as sample. The huge sample measure legitimizes
utilization of helpful examining as outcomes are not biased by the utilization of sample.
Selection of Respondents: Stratified advantageous testing strategy was utilized for choice of
women workers in chose accounting firm. The respondents were taken from Managerial Level,
Supervisory Level and Operational Level of progressive system. In those accounting firm where
the quantity of women workers was under 10, every one of the respondents have been taken,

Gender Bias in accounting industry of New Zealand 25
while as where the quantity of respondents was more than 7 yet under 25, 40 percent of all out
number of women representatives in every stratum were taken. Furthermore, in the event of
where quantities of workers were more than 25, 7 women representatives from every stratum
were chosen (Anyan, 2013).
Data Analysis and Findings
1. Where is your office located?
Location Percentages
Auckland 30
Wellington 15
Christchurch 10
Hamilton 40
Tauranga 5
The researcher took 100 respondents to impart in this study. The respondents were chosen so that
the data obtained can help the ongoing results of the research. To ensure that the results obtained
are correct the reality of the data has been checked and then presented in the below format. In

Gender Bias in accounting industry of New Zealand 26
this case the respondents were asked where their company is located. The reaction of the
respondents related that the percentage imparted that 30% of the respondents stated that their
office is situated in Auckland. 15% respondents stated that their office is situated in Wellington.
10% respondents believed stated that their office is situated in Christchurch. 40% respondents
stated that their office is situated in Hamilton. While 5% of the respondents stated that their
office is situated in Tauranga.
2. Total number of permanent (full-time) employees working in your Company?
Number of Permanent employees Percentage
Less than 100 25
100-150 30
150-200 20
200-250 10
More than 250 15
The researcher took 100 respondents to impart in this study. The respondents were chosen so that
the data obtained can help the ongoing results of the research. To ensure that the results obtained
are correct the reality of the data has been checked and then presented in the below format. In
this case the respondents were asked how many full-time employees work in their company. In

Gender Bias in accounting industry of New Zealand 27
addition, the reaction of the respondents related that the percentage imparted that 15% of the
respondents stated that more than 250 people work full time jobs in their office. 10% respondents
stated that 200 to 250 people work full time jobs in their office. 20% respondents believed stated
that 150 to 200 people work full time jobs in their office. 30% respondents stated that 100 to 150
people work full time jobs in their office. While 25% of the respondents stated that less than 100
people work full time jobs in their office.
3. What is the Total number of full-time women employees in your Company?
Total number of full-time women employees Percentage
Less than 20 23
20-25 35
25-30 18
35-40 12
More than 40 15
The researcher took 100 respondents to impart in this study. The respondents were chosen so that
the data obtained can help the ongoing results of the research. To ensure that the results obtained
are correct the reality of the data has been checked and then presented in the below format. In
this case the respondents were asked how many full-time female employees work in their

Gender Bias in accounting industry of New Zealand 28
company. The reaction of the respondents related that the percentage imparted that 15% of the
respondents stated that more than 40 female employees work full time jobs in their office. 12%
respondents stated that 35 to 40 female employees work full time jobs in their office. 18%
respondents believed stated that 25 to 30 female employees work full time jobs in their office.
35% respondents stated that 20 to 25 female employees work full time jobs in their office. While
23% of the respondents stated that less than 20 female employees work full time jobs in their
office.
4. Total number of part time women employees working in your accounting firm?
Total number of part time women employees Percentage
Less than 25 10
25-50 15
51-75 22
76-100 20
101-150 16
151-200 11
Nil 6

Gender Bias in accounting industry of New Zealand 29
The researcher took 100 respondents to impart in this study. The respondents were chosen so that
the data obtained can help the ongoing results of the research. To ensure that the results obtained
are correct the reality of the data has been checked and then presented in the below format. In
this case the respondents were asked how many part time female employees work in their
company. The reaction of the respondents related that the percentage imparted that 10% of the
respondents stated that less than 25 female employees work part-time jobs in their organization.
15% respondents stated that 25 to 50 female employees work part-time jobs in their organization.
22% respondents believed stated that 51 to 75 female employees work part-time jobs in their
accounting firm. 20% respondents stated that 76 to 100 female employees work part-time jobs in
their accounting firm. 16% of the respondents stated that 101 to 150 female employees work
part-time job in their accounting firm. 11% of the respondents stated that 151 to 200 female
employees work part time jobs in their office. While 6% respondents stated that there are no
female employees in their office who work part time jobs.
5. Does your company have any guidelines or policyabout female-male employee ratio?
Respondents Percentage
Yes 78
No 22

Gender Bias in accounting industry of New Zealand 30
The researcher took 100 respondents to impart in this study. The respondents were chosen so that
the collected data can help the ongoing results of the research. To ensure that the results obtained
are correct the reality of the data has been checked and then presented in the below format. In
this case the respondents were asked if their company have any policy or guidelines about
female-male employee ratio. The reaction of the respondents related that the percentage imparted
that 78% of the respondents believed in the fact that their company have any guidelines or
policyabout female-male employee ratio. On the other hand, 20% of total respondents denied
that their company has no any guidelines or policyabout female-male employee ratio.
6. Position at which most of the women employees are employed?
Position of the women employees Percentage
Managerial level 17
Supervisory level 32
Operational level 42
At all Levels 6
None of Above 3
The researcher took 100 respondents to impart in this study. The respondents were chosen so that
the data obtained can help the ongoing results of the research. To ensure that the results obtained

Gender Bias in accounting industry of New Zealand 31
are correct the reality of the data has been checked and then presented in the below format. In
this case the respondents were that in which position their company generally recruits female
employees. The reaction of the respondents related that the percentage imparted that 15% of the
respondents stated their company generally recruit female employees in the managerial level.
32% respondents stated that their company generally recruits female employees in the
supervisory level. 42% respondents believed stated that their company generally recruits female
employees in the operational level. 6% respondents stated that their company generally recruits
female employees in at all level. While 23% of the respondents the last option.
7. At which level women employees chosen by management in your accounting firm?
Level of women employees in accounting Percentage
Managerial 16
Operational 43
Supervisory 34
Above all three positions 5
None of above 2
The researcher took 100 respondents to impart in this study. The respondents were chosen so
that the data obtained can help the ongoing results of the research. To ensure that the results

Gender Bias in accounting industry of New Zealand 32
obtained are correct the reality of the data has been checked and then presented in the below
format. In this case the respondents were that in which level women employees are chosen by
management in their accounting firm. The reaction of the respondents related that the
percentage imparted that 16% of the respondents stated their company generally prefer
female employees in the managerial level. 43% respondents stated that their company
generally prefers female employees in the operational level. 34% respondents believed stated
that their company generally prefers female employees in the Supervisor level. 54%
respondents stated that their company generally prefers female employees in all three
verticals. 2% of the respondents stated that they have no knowledge regarding this issue.
8. Does your organization offer flexible working hours to female employees?
Respondents Percentage
Yes 72
No 18
Only in special cases 10
The researcher took 100 respondents to impart in this study. The respondents were chosen so that
the data obtained can help the ongoing results of the research. To ensure that the results obtained
are correct the reality of the data has been checked and then presented in the below format. In

Gender Bias in accounting industry of New Zealand 33
this case the respondents were asked if their organization offer flexible working hours to female
employees. In this case, 72% of the respondents agreed that their organization provide flexible
working hours to women employees. They believed that their flexible working hour in context to
their working life that help to maintain their work-life balance. By attending the programs, they
understood and developed several things that were unknown to them. Hence, they believed that
knowledge was deciphered to them by receiving the flexible working hour. 18% of the
respondents stated that their organization does not offer flexible working hours to female
employees. In addition, 10% of the respondents reacted to the fact that it was stated that their
organization deliver flexible working hours to women female only in some special case.
9. Does your organization have crèche facility?
Respondents Percentage
Yes 63
No 37
The researcher took 100 respondents to impart in this study. The respondents were chosen so that
the data obtained can help the ongoing results of the research. To ensure that the results obtained
are correct the reality of the data has been checked and then presented in the below format. In
this case the respondents were asked if their organization have crèche facility. The reaction of the
respondents related that the percentage imparted that 63% of the respondents believed in the fact
that their organization have crèche facility in context to the women employees. If the employees

Gender Bias in accounting industry of New Zealand 34
are given proper crèche facility then they can conduct their given work in an effective manner,
this will also help to increases the productivity ad effectivity of the organization. 37% of the
respondents thought that their organization does not provide crèche facility. According to the
survey, it stated that most of the organization provides crèche facility to all employees.
10. Policy for maternity leave
Policy for maternity leave Percentage
Six months with pay 35
Six months (3 months with pay+3 months without pay) 28
Three months with pay 12
Three months without pay 15
No maternity leave 10
The researcher took 100 respondents to impart in this study. The respondents were chosen so
that the data obtained can help the ongoing results of the research. To ensure that the results

Gender Bias in accounting industry of New Zealand 35
obtained are correct the reality of the data has been checked and then presented in the below
format. In this case the respondents were asked about the policy of maternity leave in their
company. The reaction of the respondents related that the percentage imparted that 35% of
the respondents stated their company generally offer six months leave with pay. 28%
respondents stated that their company generally offers three months leave with pay and
another three months leave without pay. 12% respondents stated that their company generally
offers three months leave with pay. 15% respondents stated that their company generally
offers three months leave without pay. 10% of the respondents stated that their company has
no maternity leave policy.
11. Does your organization provide maternity leave to all women employees without
considering their working experience?
Respondents Percentage
Yes 54
No 15
As per its policy 31
The researcher took 100 respondents to impart in this study. The respondents were selected so
that the collected data can help the ongoing results of the research. To ensure that the results

Gender Bias in accounting industry of New Zealand 36
obtained are correct the reality of the data has been checked and then presented in the below
format. In this case the respondents were asked if their organization provides maternity leave to
all women employees. In this case, 54% of the respondents believed that they were helped by
maternity leave that they have attended. They believed that the management of their organization
provide maternity leave to all existing women employees. By attending the process, they
understood and developed several things that were unknown to them. On the other hand. 15% of
the respondents stated that their organizations do not provide maternity leave to all the women
employees. Along with that, 31% of the respondents reacted to the fact that their organization
provides maternity leave for all women employees as per their policy.
12. In the night shift transportation facility is provided to all the women employees?
Respondents Percentage
Yes 66
No 34
The researcher took 100 respondents to impart in this study. The respondents were chosen so that
the data obtained can help the ongoing results of the research. To ensure that the results obtained
are correct the reality of the data has been checked and then presented in the below format. In
this case the respondents were asked with respect to the night shift transportation service is

Gender Bias in accounting industry of New Zealand 37
providing to every women employee. The reaction of the respondents related that the percentage
imparted that 66% of the respondents agreed that their organization provides the night shift
transportation facility is provided to all the women employees. On the other hand, 34% of total
respondents denied with the statement of the researcher. According to this survey, it stated that
most of the organizations in New Zealand provide the night shift transportation services to every
women employee.
13. Has your organization age limit policy for new women entrants?
Respondents Percentage
Yes 72
No 28
The researcher took 100 respondents to impart in this study. The respondents were chosen so that
the data obtained can help the ongoing results of the research. To ensure that the results obtained
are correct the reality of the data has been checked and then presented in the below format. In
this case the respondents were asked with respect to the age limit policy for new women entrants.

Gender Bias in accounting industry of New Zealand 38
The reaction of the respondents related that the percentage imparted that 72% of the respondents
agreed that their organization has age limit policy for the new women employees. On the other
hand, 28% of total respondents denied with the statement of the researcher. According to this
survey, it stated that most of the organizations in New Zealand have age limit policy for the new
women entrants.
14. Your organization gives preference to?
Marriage status Percentage
Married women 30
Unmarried women 45
Equal preference to both 25
The researcher took 100 respondents to impart in this study. The respondents were chosen so that
the data obtained can help the ongoing results of the research. To ensure that the results obtained
are correct the reality of the data has been checked and then presented in the below format. In

Gender Bias in accounting industry of New Zealand 39
this case the respondents were asked that if their company provides preference to its employees
based on their marital status. The reaction of the respondents related that the percentage imparted
that 25% of the respondents agreed that their organization provide equal opportunities to both
married and unmarried women employees. On the other hand, 45% of total respondents stated
that their organization is partial towards unmarried women as they can spend long hours in the
office and doesn’t have any personal commitment. Similarly, 30% of the respondents stated that
their organization is more partial towards married women as they are perceived to be more hard
working and responsible. The findings of this question clearly state that the Accounting industry
of New Zealand is partial towards employing unmarried women.
15. Do women employees work in night shifts in all departments?
Night shifts Percentage
Yes 42
No 26
Some time 14
Not in all departments 18
The researcher took 100 respondents to impart in this study. The respondents were chosen so that
the data obtained can help the ongoing results of the research. To ensure that the results obtained

Gender Bias in accounting industry of New Zealand 40
are correct the reality of the data has been checked and then presented in the below format. In
this case the respondents were asked whether women employees work in night shifts in all
departments. The reaction of the respondents related that the percentage imparted that 18% of the
respondents stated that women doesn’t work nightshifts in all the departments of the
organization. 14% respondents stated that female employees from all the departments have to
serve nightshifts sometimes. 26% respondents stated that female employees in all the
departments have to work night shifts compulsorily. 42% respondents stated that female
employees never work nightshifts irrespective of their department.
16. Does your organization provide come back provision policy for women after their
career break as a part of career development programme?
Respondents Percentage
Yes 78
No 32
The researcher took 100 respondents to impart in this study. The respondents were chosen so that
the data obtained can help the ongoing results of the research. To ensure that the results obtained
are correct the reality of the data has been checked and then presented in the below format. In
this case the respondents were asked if the organization offer come back provision policy for

Gender Bias in accounting industry of New Zealand 41
women employee after their career break by way oftheportion of career development
programme. The reaction of the respondents related that the percentage imparted that 78% of the
respondents believed in the fact that come back provision policy for women employee after their
career break by way of the portion of career development program. If the employees are given
proper policy then they can conduct their given work in an effective manner, this will also help
to increases the productivity ad effectivity of the organization. Along with that, 32% of the
respondents said that their organization does not delivercome back provision policy for women
employee after their career break by way of the portion of career development program.
17. Does your organization have a separate women grievance cell?
Respondents Percentage
Yes 60
No 40
The researcher took 100 respondents to impart in this study. The respondents were chosen so that
the data obtained can help the ongoing results of the research. To ensure that the results obtained
are correct the reality of the data has been checked and then presented in the below format. In
this case the respondents were asked if their organization have a separate women grievance cell.
The reaction of the respondents related that the percentage imparted that 60% of the respondents

Gender Bias in accounting industry of New Zealand 42
believed in the fact that a separate women grievance cell that maintain the privacy of any women
employee in the organization. If the women employees are given a separate women grievance
cell then they can maintain their privacy and also personal security in an effective manner within
the working environment, this will also help to increases the reputation or goodwill of the
organization. In other words, 40% of the respondents denied that their organization does not
provide any separate women grievance compartment for full time or part time employees.
18. How many women worked as general manager since organization has been
operational?
Number of women employees worked as
general manager
Percentage
None 5
1-3 35
3-5 40
5-7 10
More than 7 10

Gender Bias in accounting industry of New Zealand 43
The researcher took 100 respondents to impart in this study. The respondents were chosen so that
the data obtained can help the ongoing results of the research. To ensure that the results obtained
are correct the reality of the data has been checked and then presented in the below format. In
this case the respondents were asked how many women operated as general manager meanwhile
organization has been working. The reaction of the respondents related that the percentage
imparted that 5% of the respondents believed in the fact that none of the women employees have
worked as general manager in the organization. 35% respondents believed that in the fact that
one to three women employees have worked as general manager in an organization. 40%
respondents believed that in the fact that three to five women employees have worked as general
manager in the organization. 10% respondents believed that in the fact that five to seven women
employees have worked as general manager in an organization. 10% respondents believed that in
the fact that more than seven women employees have worked as general manager in the
organization.
Conclusion
This part features the real results of concentrate got from the examination of essential data on the
issues of gender equity in New Zealand accounting industry. The examination endeavored to
explore the accounting gender correspondence approach with respect to enrollment,
advancements, men-women proportion, work life balance rehearses and so forth and gender
affectability in New Zealand accounting industry(Bugeja et al., 2012). The general target of this
investigation was to distinguish if women are underestimated in the domain of New Zealand
accounting industry and the types of separation(Brody et al., 2016). This examination likewise
endeavored to recognize the boundaries that confine women in taking care of intricate and
ground-breaking positions and furthermore distinguished the regular positions (work titles) of
women in the accounting business.
Despite the way that women's investment in New Zealand has expanded in schools, colleges and
in workforce yet their portrayal in higher administration levels is low contrasted with men.
Examination of data affirms that in numerous different territories a ton should be done to
fabricate uniformity and value for gender balance(Dreher et al., 2011).

Gender Bias in accounting industry of New Zealand 44
Limitations of the Study
Every single imaginable exertion was made to look after objectivity, legitimacy and unwavering
quality of the investigation, yet certain limitations should be remembered at whatever point its
discoveries are considered for execution. These are talked about as under:
 Respondents have been hesitant in unveiling the data and particularly operational staff, as
they referenced that "our HR arrangements don't enable us to reveal any data to outcasts".
Hence the specialist needed to confront numerous issues to get the polls topped in off by
accounting firm(Alev et al., 2010).
 The present examination is restricted to just New Zealand because of scarcity of time and
money related assets accessible at the individual dimension.
 In couple of little accounting firm, individuals were observed to be semi-instructed who
couldn't appropriately react to the inquiries outside their ability to comprehend.
 The issues of gender equity among women workers were likewise affected by the
components other than the hierarchical, for example, more extensive social milieu which
couldn't be taken in the examination(Busch & Holst, 2011).
Future Scope
This examination takes a wide point of view of gender balance issues and patterns in accounting
industry of New Zealand. It has enough degree for concentrates on various elements of gender
balance and scientist proposes to utilize extra investigations that will cover a lot bigger populace
and a lot more extensive inclusion region(Lodh&Nandy, 2017). Every issue of gender uniformity
talked about in this examination can be dealt with independently for further investigations, for
example, lewd behavior issue, night shifts, work life balance rehearses, women in the board,
women in board rooms and so forth. This would permit the students in the comparative order to
measure on what systems ought to be utilized to make solid workplace in accounting
industry(Jensen, 2010).

Gender Bias in accounting industry of New Zealand 45
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