Gleeson, Michelle (2024) The influence of self-efficacy on the career development of female accountants. Doctoral thesis, SETU Waterford.
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Abstract
In Ireland, the representation of women at board level is improving (Balance for Better Business, 2023) but the representation of women in senior management positions has fallen from 2023 to 2024 (Grant Thornton, 2024). From an accounting perspective women occupy between 21 percent and 32 percent of partnership positions across the Big 4 accounting firms in Ireland (Malone, 2023). Literature suggests that self-efficacy is a factor contributing to the underrepresentation of women in senior positions (e.g., Betz and Hackett, 1981; Sullivan and Mahalik, 2000; Athanasopoulou et al., 2018). In traditionally male dominated careers, women generally possess lower self-efficacy than men (Betz and Hackett, 1981; Tellhed et al., 2017). Lower self-efficacy can result in individuals restricting their career progression by believing themselves incapable, even when the opposite is true (Bandura, 1988). While studies have explored self-efficacy in other career domains, it is less explored in an accounting career context (Burnett et al., 2010; Byrne et al., 2014, Beatson et al., 2020). This study extends the literature using Bandura’s (1977) self-efficacy theory, to acquire a deeper understanding of how participants’ self-efficacy is shaped, and how later career stage female accounts have navigated the challenges associated with career development. This study adopted an interpretivist, qualitative approach in which 31 interviews were conducted with later career stage female accountants, working in industry. This study contributes to the body of literature on self-efficacy by presenting more nuanced findings that have not previously been discussed by scholars. Such nuanced findings include the significance of physiological factors on self-efficacy beliefs, how learning sources are used to overcome self-doubt, the nature of evolving self-efficacy, agentic action creating learning source experiences and the connection between individuals feeling less valued and the lesser prominence of performance accomplishments. This study offers value practically by highlighting where women in accounting experience fewer opportunities for their self-efficacy to be developed, therefore demonstrating opportunities to enhance the learning source experiences of women in an accounting context. Acting on such opportunities can improve the working lives of women and ultimately their self-efficacy beliefs. Improving women’s self-efficacy is likely to improve women’s career progression and ultimately the representation of women in senior positions in accounting.
| Item Type: | Thesis (Doctoral) |
|---|---|
| Uncontrolled Keywords: | Accountants, female accountants, career development |
| Departments or Groups: | *NONE OF THESE* |
| Divisions: | School of Business > Department of Accountancy and Finance |
| Depositing User: | Derek Langford |
| Date Deposited: | 21 Oct 2024 13:45 |
| Last Modified: | 21 Oct 2024 13:45 |
| URI: | https://repository.wit.ie/id/eprint/7845 |
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