A performance contrast of male- and female-owned small accounting practices

This study examines and compares the performance of male-owned and female-owned accounting practices. Utilizing regression methodology, this study investigates whether a gender-based differential exists between male-owned and female-owned small accounting practices. A questionnaire was developed and sent to a national random sample of 1,000 female and 1, 000 male owners of accounting practices from the membership list of the American Institute for Certified Public Accountants. A response rare of over 30 percent was obtained. Information collected included business, personal, and attitudinal characteristics of male and female owners of the accounting practices. Ala analysis of the data indicated that a difference in profitability exists between male-owned and female-owned businesses which appears to be explained by gender. While business ownership might be providing women in the accounting profession a viable avenue for achieving career success, gender see,ns to negatively impact on the earnings of accounting practices owned by women.