Gender in Management: A Sociological Perspective

(1) Sim ilarities (The “Equity M o d e l”) L e a d e r s h ip

In th e a r e a o f le a d e rs h ip b e h a v io u r, N ie v a a n d G u te k (1 9 8 1 ) h a v e c o n c lu d e d in a re v ie w o f lite ra tu re th a t n o se x d if f e r e n c e s h a v e b e e n u n c o v e r e d b y re s e a r c h fo c u s in g o n b e h a v io u r. S o m e o f th e s tu d ie s fo u n d th a t th e re is n o d if f e r e n c e in th e le a d e r s h ip sty le w h e th e r th e le a d e r s a re b e in g d e s c r ib e d b y th e m s e lv e s o r b e in g

d e s c r ib e d b y th e ir s u b o r d in a te s (B a rto l, 1978; D o b b in s & P la tz , 1 9 8 6) a n d in G r e e k o rg a n is a tio n s B o u r a n ta s & P a p a le x ia n d r is (1 9 9 2 ) fo u n d th e sa m e ; w h e n th e in flu e n c e o f a g e , e d u c a tio n a n d e x p e r ie n c e a r e c o n tro lle d (O s b o r n & V ic a r s , 1 9 7 6 ;

B r e n n e r , 1 9 72 ). a n d T k a c h (1 9 8 0 ) h a v e s ta te d th a t th e re is n o d if f e r e n c e in th e p s y c h o lo g ic a l m e n ta l m a k e - u p o f m a le - u p o f m a le a n d fe m a le m a n a g e r s . D o n n e ll

a n d H a ll ( 1 9 8 0 ) a n d P o w e ll (1 9 9 0 ) fo u n d th a t f e m a le a n d m a le m a n a g e r s d id n o t

d if f e r in ta s k - o r ie n te d o r p e o p le - o r ie n te d b e h a v io u r to w a r d s s u b o r d in a te s . T r e m p e et al. (1 9 8 5 ), fr o m th e ir s u r v e y o n p h a r m a c e u tic a l m a n u fa c tu r in g c o m p a n y in M o n tr e a l re p o r te d th a t b o th m a le f e m a le m a n a g e r s h a d th e sa m e le v e l o f c o n c e r n f o r th e ir

e m p lo y e e s . A c c o r d in g to th e m , w h e n th e p o w e r re s o u r c e s w e r e h e ld c o n s ta n t, th e s u p e r v is io n a p p r o a c h w a s th e sa m e f o r b o th m e n a n d w o m e n . T h e r e s u lts o f a n

A u s tr a lia n s tu d y re v e a le d th a t th e re is n o s ig n if ic a n t d if f e r e n c e in th e w a y m a le a n d

fe m a le s u p e r v is o r s e x e r t in flu e n c e o n th e ir s t a f f (V ilk in a s , 1 9 8 8 , p. 157). K a z e m e k , ( 1 9 9 1 ) h a s c o n c lu d e d th a t m o s t re s e a rc h s u p p o r ts th e p o s itio n th a t g e n d e r is n o t a s ig n if ic a n t v a r ia b le in a d is c u s s io n o f le a d e r s h ip . A m a n a n d w o m a n w h o w e r e

d e s c r ib e d a s e q u a l le a d e r s d id n o t d if f e r in th e s tr e n g th o f a g e n tic a n d c o m m u n a l tr a its ( G e rb e r, 19 8 8 ). In a n o th e r s tu d y b y o n 137 m e n a n d 115 w o m e n m a n a g e r s in

V o l . 5 , N o . 1, A u g 1 9 9 7 © C e n t r e f o r I n d o n e s ia n A c c o u n t i n g a n d M a n a g e m e n t R e s e a r c h V o l . 5 , N o . 1, A u g 1 9 9 7 © C e n t r e f o r I n d o n e s ia n A c c o u n t i n g a n d M a n a g e m e n t R e s e a r c h

s o c ia l s itu a tio n s , C h u s m ir et al ( 1 9 9 2 ) fo u n d th a t m e n a n d w o m e n m a n a g e r s w e r e n o t s ig n if ic a n tly d if f e r e n t in s e lf - c o n f id e n c e in b o th w o r k a n d so c ia l s itu a tio n s , b u t b o th w e r e h ig h e r in s e lf - c o n f id e n c e a t w o r k th a n th e s a m e g e n d e r w a s in th e s o c ia l/f a m ily e n v iro n m e n t. E a rlie r, C a r r

et al ( 1 9 8 5 ) re p o r te d th a t s e lf - c o n f id e n c e s c o r e s d id n o t v a r y s ig n if ic a n tly w h e n p e r f o r m in g m a s c u lin e ,

f e m in in e a n d n e u tra l ta s k s , b u t w o m e n s c o re d c o n s id e r a b ly h ig h e r o n f e m in in e a n d n e u tra l ta s k s th a n o n th e m a s c u lin e o n e s.

C o m m itm e n t

A v e n , Jr. et a l ( 1 9 9 3 ) h a v e re p o r te d th a t g e n d e r h a s v ir tu a lly n o im p a c t o n

a n in d iv id u a l's b e l i e f in a n d a c c e p ta n c e o f th e o r g a n is a tio n 's g o a ls a n d v a lu e s o r a n in d iv id u a l's w illin g n e s s to e x e r t c o n s id e r a b le e f f o r t o n b e h a l f o f th e o r g a n is a tio n . In th e ir m e ta - a n a ly s is , th e y fo u n d little s u p p o rt fo r th e p o s itiv e r e la tio n s h ip b e tw e e n

f e m a le m a n a g e r s , th e e f f e c ts o f s te r e o ty p e s d is a p p e a r a n d m a n a g e r s a re tr e a te d a s in d iv id u a ls r a th e r th a n re p r e s e n ta tiv e s o f th e ir sex . S e if e rt & M ille r ( 1 9 8 8 ) in th e ir s tu d y fo u n d th a t th e w illin g n e s s o f th e s u b o r d in a te s to w o rk w ith th e le a d e r d id n o t

d if f e r a s a fu n c ti o n o f th e se x o f th e le a d e r. A s f a r a s th e p e r f o r m a n c e o n p r o b le m s o lv in g is c o n c e r n e d , it is n o t a f f e c te d b y e ith e r th e s e x o r s e x - ty p e (B e c k h a m et a l ,

1 9 88 ). P la c e ( 1 9 8 1 ) a r g u e s th a t th e sty le d o e s n o t d e p e n d o n th e s e x o f th e m a n a g e r

b u t o n th e s e x o f th e m a n a g e d . G o k te p e & S c h n e ie r ( 1 9 8 8 ) in th e ir s tu d y fo u n d n o

d if f e r e n c e s b e tw e e n e f f e c tiv e n e s s e v a lu a tio n s re c e iv e d b y m a le a n d fe m a le le a d e r s , n o r a m o n g ra tin g s r e c e iv e d b y le a d e r s w ith m a s c u lin e , f e m in in e o r a n d r o g y n o u s

g e n d e r ro le o r ie n ta tio n s . C h u s m ir a n d P a r k e r ( 1 9 9 1 ) b a s e d o n th e ir s tu d y o n 2 5 8 m a n a g e r s fo u n d th a t b o th w o m e n a n d m e n m a n a g e r s re p o rte d s tr ik in g ly s im ila r

w o r k v a lu e s , b u t p e r s o n a l v a lu e r a n k in g s h o w e d s u b sta n tia l d if f e r e n c e s

V o l . 5 , N o . 1, A u g 1 9 9 7 © C e n t r e f o r I n d o n e s ia n A c c o u n t i n g a n d M a n a g e m e n t R e s e a r c h

70 G e n d e r in M a n a g e m e n t : A S o c i o l o g i c a l P e r s p e c t i v e

2. Differences (The "Com plementary Contribution Model") T h e p re v io u s s e c tio n d e a lt w ith th e re s e a rc h o n s im ila r itie s (" E q u ity

M o d e l" ) b e tw e e n m a le a n d fe m a le m a n a g e r s . T h e fo llo w in g se c tio n w ill g iv e an in s ig h t in to th e r e s e a rc h th a t h a d th e p e rs p e c tiv e o f " C o m p le m e n ta r y C o n tr ib u tio n

M o d e l" a n d e x p la in th e d if f e r e n c e s th a t w e re o b s e rv e d b e tw e e n m a le a n d f e m a le m a n a g e rs . R e s e a rc h a b o u t p o s sib le d if f e r e n c e s b e tw e e n m e n a n d w o m e n as m a n a g e r s is m e a g e r a n d w h a t th e re is, is s o m e tim e s c o n f lic tin g ( B e c k s tr o m , 1989, p. 9). S o m e re s e a r c h e r s (R o s e n e r, 1990; B a r d w ic k , 1980; G illig a n , 1 9 8 2) sa y th a t th e re

a re d if f e r e n c e s b e tw e e n g e n d e r s in m a n a g e m e n t sty le s . B r o w n 's (1 9 7 9 ) re v ie w re p o rte d th a t o n ly th r e e o u t o f th irte e n s tu d ie s fo u n d se x d if f e r e n c e s in m a n a g e ria l

b e h a v io u r b e tw e e n th e se x e s. " M e n a n d w o m e n d o d if f e r in te rm s o f th e v a lu e s , th e y

a tta c h to v a r io u s o r g a n is a tio n a l re w a r d s , th e ir c o m m itm e n t to w o rk , th e s a tis f a c tio n th e y r e c e iv e fro m w o rk , an d th e so u rc e s o f th a t s a tis fa c tio n , th e e x te n t to w h ic h th e y

a re m o tiv a te d b y a c h ie v e m e n t, a f f ilia tio n to p o w e r n e e d s, a n d th e s o u rc e s to w h ic h th e y a n d o th e rs a ttr ib u te th e ir s u c c e s s o r fa il u r e s " ( H a r r im a n , 1 9 85, p. 145). T r a d itio n a l s e x - r o le s te r e o ty p is ts su c h a s R u b le & R u b le (1 9 8 2 ) h a v e sta te d th a t m a le s a r e m a s c u lin e (e .g ., s e lf -r e lia n t, a g g re s s iv e , c o m p e titiv e , d e c is iv e ) a n d

f e m a le s a re m o re f e m in in e (e .g ., s y m p a th e tic , g e n tle , sh y , s e n s itiv e to th e n e e d o f o th e rs ).

L e a d e r s h ip

T h e p e r c e p tio n th a t w o m e n a re le ss e f f e c tiv e m a n a g e r s m a y re f le c t r e a lity , th a t m e n a n d w o m e n m a y b e e q u a lly e ffe c tiv e m a n a g e r s b u t m a y n o t b e p e r c e iv e d as su c h b e c a u s e o f c e rta in d if f e r e n c e s in sty le o r a p p ro a c h . A b a s ic u n d e r ly in g p re m is e

to be te ste d , th e n , is th e n o tio n th a t m e n a n d w o m e n m a y a rriv e a t th e sa m e e n d b y slig h tly d if f e r e n t r o u te s (S ta th a m , 1987). S h e a lso q u e s tio n e d th e tr a d iti o n a l m a n a g e m e n t sty le to p o lo g ie s , b a s e d la rg e ly o n m e n 's b e h a v io u r. V e r y fe w s tu d ie s

h a v e c o n s id e r e d th e p o s s ib ility th a t w o m e n m a y in fa c t b e h a v e d if f e r e n tly as m a n a g e r s :n w a y s th a t e n h a n c e th e ir p e r f o r m a n c e (S ta th a m , 1987).

R o s e n e r ( 1 9 8 0 ) h a s p re s e n te d so m e e v id e n c e c o n c e r n in g w o m e n 's s tr e n g th as m a n a g e rs , a s d id N ic k le s a n d A sh c ra ft (1 9 8 1 ). G r a n t (1 9 8 8 ) a s s e r te d th a t w o m e n

h a v e u n iq u e q u a litie s su c h as a ffilia tio n a n d a tta c h m e n t, c o o p e r a tiv e n e s s , n u rtu ra n c e ,

a n d e m o tio n a lity . M a le s a r e f a v o u re d (s te r e o ty p ic a l d if f e r e n c e ) in e f f e c tiv e n e s s ra tin g s s tu d ie s in la b o ra to ry s e ttin g s . In d e a lin g w ith th e p o o r p e r f o r m e r, s te r e o ty p ic a l d if f e r e n c e e x is ts in th a t m a le s u se n o rm o f e q u ity a n d w o m e n u se n o r m s o f e q u a lity . W ith re g a rd to in flu e n c e stra te g ie s , s te r e o ty p ic a l d if f e r e n c e e x is ts . M a le s w e re fo u n d to b e u s in g w id e r ra n g e o f s tr a te g ie s , m o re p o s itiv e a n d le ss n e g a tiv e s tr a te g ie s . In s to n e et al (1 9 8 3 ) h a v e re p o r te d th a t th e ir r e s u lts d e m o n s tr a te d

th a t m a le s te n d e d to m a k e m o re in flu e n c e a tte m p ts th a n f e m a le s a n d u s e d a w id e r

V o l. 5 , N o . 1, A u g 1 9 9 7 © Centre for Indonesian Accounting and Management Research V o l. 5 , N o . 1, A u g 1 9 9 7 © Centre for Indonesian Accounting and Management Research

a m o u n t o f th e d e c is io n its e lf ( E s te s & H o s s e in i, 1988). W o m e n w ith h ig h s e lf ­

c o n f id e n c e d if f e r e d le ss fro m m e n in th e ir u se o f in flu e n c e s tr a te g ie s th a n w o m e n w ith lo w s e lf - c o n f id e n c e , s u g g e s tin g th a t se x d if f e r e n c e s in in flu e n c e s tr a te g ie s m a y

d is a p p e a r a s w o m e n g a in e x p e rie n c e in m a n a g e ria l p o s itio n s (P o w e ll, 1988, p. 157)

a n d s u p p o r te d b y T a n g (1 9 9 2 ) in h is s tu d y o f T a iw a n w o m e n m a n a g e r s .

C o m m itm e n t

In a s tu d y o f n e a rly 2 ,0 0 0 m a n a g e r s , w o rm e n m a n a g e r s re p o rte d lo w e r b a sic n e e d s a n d h ig h e r n e e d s fo r s e lf - a c tu a lis a tio n (D o n n e ll & H a ll, 1980). G e n d e r re s e a r c h a ls o h a s c o n c e n tr a te d p r im a r ily o n a ttitu d in a l c o m m itm e n t to th e o rg a n is a tio n , b u t th e re s u lts a re m ix e d (A v e n , Jr. et al, 1993). M o w d a y et al (1 9 8 2 )

c ite d f o u r s tu d ie s in d ic a tin g th a t w o m e n a re m o r e a ttitu d in a lly c o m m itte d th a n m e n . W o m e n m a n a g e r s p o s s e s s tr a its s u p e r io r to th o s e o f th e ir m a le c o u n te r p a r ts (s e e

D a v id s o n & C o o p e r, 19 8 7 ) b e c a u se th e y h a v e to o v e rc o m e s te r e o ty p ic a l a ttitu d e s

a b o u t th e ir u n s u ita b ility fo r m a n a g e m e n t. C o n tr a ry to th is, o th e r s tu d ie s h a v e fo u n d w o m e n to b e le ss a ttitu d in a lly c o m m itte d th a n m e n in p ro fe s s io n a l a s s o c ia tio n s (G r a d d ic k & F a rr, 1 9 8 3) a n d in th e a c c o u n tin g p ro fe s s io n ( A r a n y a

et al, 1986). S u p p o r t fo r th is v ie w is p a rtia lly c o n f ir m e d b y a m e ta - a n a ly s is s h o w in g a s lig h t r e la tio n s h ip b e tw e e n se x a n d a ttitu d in a l c o m m itm e n t (M a th ie u & Z a ja c , 1990).

S u p e r io r - S u b o r d in a te R e la tio n s h ip

A s f a r a s s u b o rd in a te s ' re s p o n s e s a re c o n c e rn e d , in la b o ra to r y se ttin g s , s te r e o ty p ic a l

d if f e r e n c e s a re fo u n d . S u b o rd in a te s fa v o u r s ty le s th a t m a tc h

a p p r o p r ia te se x ro le ste re o ty p e s . In th e fie ld stu d ie s, th e re is n o d if f e r e n c e fo u n d . S e x o f th e le a d e r a n d se x o f s u b o rd in a te s m a y in te r a c t w ith v a rio u s o th e r fa c to r s to in flu e n c e h o w s u b o r d in a te s v ie w th e m s e lv e s re la tiv e to th e ir le a d e r. S u b o r d in a te s

sh o w e d a p r e f e r e n c e fo r c o n tin u in g to w o rk w ith a s u c c e s s fu l le a d e r r a th e r th a n an u n s u c c e s s f u l o n e ( S e if e r t & M ille r, 1988).

C o o k a n d M e n d le s o n (1 9 8 4 ) h a v e c o m p a r e d th e p o w e r d im e n s io n s fo r m e n

a n d w o m e n m a n a g e r s . T h e y fo u n d th a t w o m e n S co red h ig h e r in th e c a te g o r ie s la b e le d e x p e r im e n tin g a n d v e n tu re s o m e , w h ile m e n s c o re d h ig h e r in to u g h - m in d e d ,

a s s e r tiv e , a n d s e lf - s u f f ic ie n t. B o th g ro u p s s c o re d e q u a lly in th e c a te g o r y title d

e x p e d ie n t.

V o l. 5 , N o . 1, A u g 1 9 9 7 © C e n t r e f o r I n d o n e s ia n A c c o u n t i n g a n d M a n a g e m e n t R e s e a r c h

72 G e n d e r in M a n a g e m e n t : A S o c i o l o g i c a l P e r s p e c t i v e

G r e g o r y ( 1 9 9 0 ) d is c u s s e s th e g e n d e r d if f e r e n c e s u n d e r th r e e s tre a m s: p e r s o n a lity , m o tiv a tio n to m a n a g e , a n d le a d e r sh ip . T h e f o u r p e r s o n a lity tr a its

c o m m o n ly m e a s u r e d a r e d o m in a n c e , r e s p o n s ib ility , a c h ie v e m e n t a n d s e lf - a s s u r a n c e (e .g ., D o n n e ll a n d H a ll, 198 0 ). M o s tly re s e a rc h d o n e in la b o ra to ry s e ttin g s r e v e a l th a t w o m e n m a n a g e r s h a v e a lo w e r le v e l o f s e lf - c o n f id e n c e ( G r e g o r y , 19 9 0 ).

M a n a g e r s , w h e th e r m a le o r fe m a le te n d to e x h ib it m a s c u lin e c h a r a c te r is tic s (P o w e ll & B u tte r f ie ld , 198 4 ). A lth o u g h th e re a r e fe w i f a n y p e r s o n a lity d if f e r e n c e s b e tw e e n m a le a n d fe m a le m a n a g e rs , th e p e r c e p tio n still e x is ts th a t w o m e n ra n k lo w e r in th e

p o s s e s s io n o f q u a litie s im p o r ta n t fo r m a n a g e r s ( M a s s e n g il & D iM a r c o , 1 9 7 9 ; R o s e n & J e r d e e , 1 97 8 )

Stereotypes

In th e e a r lie r s e c tio n s , th e lite ra tu re s o n g e n d e r d if f e r e n c e s in m a n a g e m e n t s u g g e s t th a t m o re s tu d ie s f a v o u r w h a t w e d is c u s s e d a s " e q u ity m o d e l" a n d th e

d if f e r e n c e s th a t h a v e b e e n c ite d w e r e m o s tly d u e to s te re o ty p e s . T h e f o llo w in g s e c tio n g iv e s a n o v e r v ie w o f th e s tu d ie s o n s e x ro le s te r e o ty p e s a n d th e m a n a g e r ia l s te re o ty p e s .

(1) Sex Role Stereotypes S o c ia l s c ie n tis ts d e f in e s te re o ty p e s a s se ts " o f b e lie fs a b o u t th e p e rs o n a l

a ttr ib u te s o f a g ro u p o f p e o p le " . S o m e tim e s th e s e a ttr ib u te s o r tr a its a re g e n e r a lis e d

f ro m d ir e c t e x p e r ie n c e , a t o th e r ti m e s th e y a re b a s e d o n c u ltu r a lly tr a n s m itte d in fo rm a tio n , b e c a u se th e y r e f e r to g r o u p s w ith w h ic h p e r c e iv e r s h a v e little d ir e c t

e x p e r ie n c e ( O 'L e a r y & I c k o v ic s, 1992, p. 9). S te r e o ty p in g is th e p r o c e s s o f

c a te g o r is in g an in d iv id u a l in to a p a r tic u la r g ro u p , a n d a ttr ib u tin g a se t o f

c h a r a c te r is tic s to th e in d iv id u a l o n th e b a s is o f g r o u p m e m b e r s h ip . S e x ro le s te r e o ty p e s r e la te d to m a n a g e m e n t se e m to e v o lv e fro m th e c o m m o n v ie w s o f m a le s

a s m o re ta s k - o r ie n te d , o b je c tiv e , in d e p e n d e n t, a g g re s s iv e , a n d g e n e r a lly b e tte r a b le th a n f e m a le s to h a n d le m a n a g e r ia l r e s p o n s ib ilitie s . F e m a le s o n th e o th e r h a n d a re v ie w e d a s m o re p a s s iv e , g e n tle , c o n s id e r a tio n - o r ie n te d , m o re s e n s itiv e a n d le ss s u ite d th a n m a le s fo r p o s itio n s o f h ig h re s p o n s ib ility in o r g a n is a tio n s ( M a r s h a ll,

T h e e x is te n c e o f se x ro le s te r e o ty p e s h a s b e e n d o c u m e n te d b y n u m e ro u s r e s e a r c h e r s (e .g ., M a c c o b y , 196 6 ). W h e n a p e rs o n e n g a g e s in se x ro le s te r e o ty p in g , th a t p e rs o n te n d s to a ttr ib u te a r e s p e c tiv e se t o f c h a r a c te r is tic s to an

in d iv id u a l b a s e d p r im a r ily o n w h e th e r th e in d iv id u a l is m a le o r f e m a le .... The

e x is tin g s te r e o ty p e s a ls o e x e r t s o m e p r e s s u r e s o n f e m a le s to e n g a g e in a ta s k o r ie n te d le a d e r s h ip sty le , d e s p ite e v id e n c e in th e le a d e rs h ip lite r a tu r e th a t th e

a p p r o p r ia te n e s s o f le a d e r s h ip s ty le s v a r ie s w ith th e s itu a tio n ' (D a v id s o n & C o o p e r,

V o l . 5 , N o . 1, A u g 1 9 9 7 © C e n t r e f o r I n d o n e s ia n A c c o u n t i n g a n d M a n a g e m e n t R e s e a r c h

T h e I n t e r n a t io n a l J o u r n a l o f A c c o u n t i n g a n d B u s i n e s s S o c i e t y 7 3

1 99 2 , p. 9 0 ). A c c o r d in g to E a g ly (1 9 8 9 ) , g e n d e r ro le s te re o ty p e s a r e r e f le c tio n s o f th e s p e c ia lis a tio n o f th e se x e s in d if f e r e n t ty p e s o f p r o d u c tiv e a c tiv ity - m e n h a v e

g r e a te r e c o n o m ic r e s p o n s ib ility (a s w e ll a s s ta tu s a n d p o w e r ) ,w o m e n g r e a te r

d o m e s tic r e s p o n s ib ility . M a n a g e ria l s te r e o ty p e s c a n a ris e s o le ly in re s p o n s e to se x u a l d iv is io n o f la b o u r.

(2) M anagerial Stereotypes S u c c e s s f u l m a n a g e r is s te r e o ty p ic a lly d e fin e d as o n e w h o h a s g o t q u a litie s ,

a ttitu d e s , b e h a v io u r a n d te m p e r a m e n t th a t w e re m o re c o m m o n ly a s c r ib e d to m e n th a n to w o m e n ( S c h e in , 1973, 1975, M c G re g o r, 1967)1 j h e w o r d s M c G r e g o r u s e d

a ls o re f le c te d o n th e g e n d e r b ia s in m a n a g e m e n t th e o rie s . T h e s te r e o ty p ic a l m o d e l o f M c G r e g o r still r e m a in s a fo rc e f u l c o n tri b u to r in s h a p in g th e u n c o n s c io u s a ttitu d e s to w a r d m e n , m a n a g e m e n t, a n d w o m e n in m a n a g e m e n t. H e n n ig & J a rd im (1 9 7 7 )

h a v e r e p o r te d th a t m e n a r e m o r e a g g re s s iv e w h e n v y in g fo r p ro m o tio n s th a n w o m e n .

A c c o r d in g to R iz z o & M e n d e z (1 9 9 2 ), b e c a u se o f th is la c k o f r e in f o r c e m e n t a n d lim ite d a c c e p ta b ility f o r a g g r e s s iv e b e h a v io u r, w o m e n h a d little c h a n c e fo r s u c c e s s f u lly b r e a k in g th e tr a d itio n a l, m a le - d o m in a te d j o b b a rr ie rs.

A c c o r d in g to O 'L e a r y & Ic k o v ic s (1 9 9 2 , p. 11), " m o s t s te r e o ty p e s o f w o m e n m a n a g e r s c a n b e ro u g h ly c la s s ifie d in to tw o ty p e s: w o m e n m a n a g e r s b e h a v e to o m u c h lik e w o m e n ( i.e ., to o se n s itiv e , e m o tio n a l, f a m ily r a th e r th a n c a r e e r o r ie n te d ) o r w o m e n m a n a g e r s b e h a v e to o m u c h lik e m e n (i.e ., to o c o m p e titiv e , d e c e itf u l,

a g g r e s s iv e ) . W h e n a w o m a n m a n a g e r is fe m in in e , sh e is c r itic is e d f o r b e in g to o " so ft" o n d e c is io n s , to o e m o tio n a l, a n d la c k in g le a d e rs h ip sk ills. I r o n ic a lly w h e n a w o m a n s u c c e e d s a g g r e s s iv e ly , sh e is o f te n c r itic is e d f o r f a ilin g to liv e u p to th e

f e m in in e im a g e ( s te r e o ty p ic a lly d e f in e d )" .

A n u m b e r o f stu d ie s p r o v id e e v id e n c e o f th e e x is te n c e o f tr a d itio n a l g e n d e r ro le s te r e o ty p e s o f w o m e n a s m a n a g e r s ( M a s s e n g il & D iM a rc o , 1 97 9 ; P o w e ll &

B u tt e r f ie ld , 1 9 89 ; S u tto n & M o o re , 198 5 ). S e x r o le s te r e o ty p e s p e rs is t, d e s p ite c le a r

e v id e n c e th a t m a le a n d fe m a le m a n a g e r s a r e s im ila r in a w id e v a r ie ty o f p e r s o n a lity tr a its a n d jo b - r e l a te d s k ills a n d b e h a v io u r s (e .g ., B ro w n , 1 9 7 9 ; D o b b in s & P la tz ,

1 98 6 ; P o w e ll, 1 98 8). E v id e n c e fo r th e p e r v a s iv e b e l ie f th a t m e n m a k e b e tte r le a d e rs th a n w o m e n r e m a in s s tr o n g (P o w e ll, 198 8 ). A c c o r d in g to S h o r e ( 1 9 9 2 ) , g e n d e r b ia s

s till e x is ts in th e w o r k p la c e th o u g h th e o c c u r r e n c e o f b la ta n t b ia s m a y b e le ss

f r e q u e n t to d a y b e c a u s e o f th e le g is la tio n a n d s o c ia l a w a re n e s s o f th e p r o b le m .

1 M cG regor (1967, p. 23) said that "The m odel o f the successful m anager in our culture is a m asculine one. The good m anager is aggressive, com petitive, firm and ju st. H e is not fem inine; he is not soft o r yielding in the w om anly sence". This is a very sexist com m ent not only against w om en b ut also m en w ho are effective m anagers having som e essential fem inine qualities.

V o l . 5 , N o . 1, A u g 1 9 9 7 © C e n t r e f o r I n d o n e s ia n A c c o u n t i n g a n d M a n a g e m e n t R e s e a r c h V o l . 5 , N o . 1, A u g 1 9 9 7 © C e n t r e f o r I n d o n e s ia n A c c o u n t i n g a n d M a n a g e m e n t R e s e a r c h

a n d R u b le (1 9 8 2 ) h a v e sta te d th a t m a le s a re m a s c u lin e (e .g ., s e lf - r e lia n t, a g g r e s s iv e ,

c o m p e titiv e , d e c is iv e ) a n d f e m a le s a re m o r e f e m in in e (e .g ., s y m p a th e tic , g e n tle , sh y , s e n s itiv e to th e n e e d s o f o th e rs ). G ra n t's (1 9 8 8 ) v ie w s o f m a le - f e m a le d if f e r e n c e s m irro re d th e s e ste re o ty p e s . H o w e v e r, th e re is d is a g r e e m e n t o v e r th e a p p lic a b ility o f

th e s e s te r e o ty p e s to m a n a g e r s ( P o w e ll, 1990).

O n re v ie w in g lite ra tu re , it m a y be u n d e rs to o d th a t th e s te r e o ty p e s a re n o t

e f f e c tiv e m a n a g e r a n d th e n e e d is a lre a d y fe lt fo r in c o rp o ra tio n o f fe m in in e s k ills in th e e s s e n tia l m a n a g e ria l c h a ra c te ris tic s . A n d ro g y n o u s m a n a g e m e n t is d e fin e d b y S a r g e n t ( 1 9 8 1 , p. 12) a s 'a sty le th a t b le n d s b e h a v io u rs p r e v io u s ly d e e m e d to b e lo n g

e x c lu s iv e ly to m e n o r w om en'. T h is ra is e s a q u e s tio n w h e th e r a n d r o g y n y w ill b e th e

a n s w e r fo r th e p r o b le m s o f w o m e n in m a n a g e m e n t. A n d r o g y n y sty le is c o n s id e r e d to b e a b a la n c e d o n e w ith e q u a l n u m b e r o f f e m in in e a n d m a s c u lin e c h a r a c te r is tic s .

A n a n d r o g y n o u s m a n a g e r m a y b e c o m b in in g th e s ty le s o f f e m a le a n d m a le m a n a g e m e n t sty le s , ( e .g ., b o th c o m p e te n t a n d c a rin g ). A c c o r d in g to S till (1 9 8 8 ) , 'w h ile f e m in in e q u a litie s a re v a lu e d in w o m e n m a n a g e rs , a n d r o g y n y still d o e s n o t p ro v id e th e so lu tio n to th e ir a c c e p ta n c e p ro b le m . T h is c o n tra d ic tio n m a y be d u e to th e d if f e r e n t e x e c r a tio n s o f th e m a n a g e m e n t a n d th e s u b o r d in a te s on h o w a w o m a n m a n a g e r s h o u ld b e h a v e . T h e re h as b ee n a s e r ie s o f re s e a rc h to fin d w h e th e r an

e f f e c tiv e o r s u c c e s s fu l m a n a g e r is a n d ro g y n o u s o r n o t (P o w e ll, 1988; 1990).

B ern (1 9 7 4 ) c o n te n d s th a t a n d ro g y n o u s p e o p le w ill b e m o r e e f f e c tiv e th a n s e x ty p e d in d iv id u a ls d u e to th e ir b r o a d e r r e p e r to ir e o f b e h a v io u r s a n d g r e a te r fle x ib ility . In th e a r e a o f le a d e rs h ip , b o th ta s k - o r ie n ta tio n a n d s o c ia l- e m o tio n a lity

a re see n a s n e c e s s a r y fo r g o o d g ro u p f u n c tio n in g (B a le s, 1 9 5 1) a n d b o th in itia tin g s tr u c tu re a n d c o n s id e r a tio n h a v e b e e n d e te r m in e d to b e e s s e n tia l to le a d e rs h ip

V o l. 5 , N o . 1, A u g 1 9 9 7 © C e n t r e fo r I n d o n e s i a n A c c o u n t i n g a n d M a n a g e m e n t R e s e a r c h

T h e I n t e r n a t io n a l J o u r n a l o f A c c o u n t i n g a n d B u s i n e s s S o c i e t y 7 5

e f f e c tiv e n e s s ( F le is h m a n , 1973; S to g d ill, 1974). S im ila r ly , a c c o r d in g to th e o rie s o f

c o n f lic t m a n a g e m e n t ( B la k e & M o u to n , 1 9 7 8) th e b e s t (i.e ., w in - w in ) o u tc o m e s re s u lt w h e n a p p r o a c h e s w h ic h a re h ig h in b o th c o n c e rn fo r s e l f a n d c o n c e rn fo r th e o th e r p a r ty (K o ra b ik , 199 0 ). A c c o r d in g to F a te ri & K le in e r ( 1 9 9 2 ) , r e c n e t e v id e n c e s u p p o rts th e id e o lo g y th a t a g o o d m a n a g e r n e e d s to h a v e b o th f e m in in e a n d m a s c u lin e tra its .

B ern ( 1 9 7 4 ) h a s p r o p o s e d a th e o ry o f se x -ro le o r ie n ta tio n in w h ic h m a s c u lin ity a n d fe m in in ity a re v ie w e d as tw o u n c o rre la te d b ip o la r d im e n s io n s . M a s c u lin e c h a r a c te r is tic s a re th o s e re la te d to in s tr u m e n ta lity a n d a g e n c y , w h e r e a s

f e m in in e tr a its a re th o s e in th e in te r p e r s o n a l a n d e x p r e s s iv e d o m a in s . 'P s y c h o lo g ic a l androgyny

le v e ls o f m a s c u lin e ( in s tr u m e n ta l/a s s e r tiv e )

is a p e r s o n a lity

a t tr ib u t e s ’ (B a r il et al, 1989, p. 2 3 5 ). H o w e v e r, th e re a re m a n y c o n c e p tu a l a n d m e a s u r e m e n t p r o b le m s a s s o c ia te d w ith a n d r o g y n y .

d ia le c tic a l m o d e ls w h ic h a re b a se d on th e sa m e tw o u n d e rly in g d im e n s io n s - in s tr u m e n ta lity a n d e x p re s s iv e n e s s . T h e id e a o f a n d ro g y n o u s le a d e r s h ip h as b e e n

d is c u s s e d fre q u e n tly in m a n a g e m e n t lite ra tu re (S a rg e n t, 1981).

B ern (1 9 7 4 ) p re s e n te d e v id e n c e fo r m a le s n ot b e in g m a s c u lin e a n d w o m e n n o t f e m in in e . K o ra b ik (1 9 9 0 ) sa y s th a t le a d e r s h ip is a fu n c tio n o f se x -ro le o r ie n ta tio n r a th e r th a n o f b io lo g ic a l sex . In d iv id u a ls w ith a n d r o g y n o u s g e n d e r ro le o rie n ta tio n g a v e s ig n if ic a n tly h ig h e r e ff e c tiv e n e s s e v a lu a tio n s th a n in d iv id u a ls w ith m a s c u lin e o r f e m in in e g e n d e r ro le o r ie n ta tio n s ( G o k te p e & S c h n e ie r, 1988).

(4) S tu d y O n W om en S m a ll B u sin e ss O w n e r s

F ro m th e s tu d y on w o m e n sm a ll b u s in e s s o w n e r s in Illa w a rra , K a n d a s a a m i (1 9 9 3 ) o b s e rv e d th a t th e se w o m e n w e re a n d ro g y n o u s . T h e a n d ro g y n y s c o re w a s o b ta in e d b y u s in g th e B ern 's (1 9 7 4 ) S e x R o le In v e n to ry . T h is r e fle c ts th e re la tiv e

a m o u n ts o f m a s c u lin ity a n d f e m in in ity th a t th e p e rs o n in clu d es in h e r s e lf ­

d e s c r ip tio n , a n d th is c h a r a c te r is e s th e n a tu re o f th a t p e rs o n 's sex ro le . T h e r e s p o n d e n ts o f th is s tu d y w e re m o re a n d ro g y n o u s th a n B e rn 's (1 9 7 4 ) s tu d e n ts an d th e y h ad h ig h m a s c u lin e c h a r a c te r is tic s . T h e la tte r f in d in g w a s s im ila r to W a d d e ll's ( 1 9 8 3 ) s tu d y o n w o m e n e n tre p re n e u rs in th e U K .

V o l . 5. N o . 1. A u g 1 9 9 7 © C e n t r e f o r I n d o n e s ia n A c c o u n t in g a n d M a n a g e m e n t R e s e a r c h

(Women Entrepreneurs)

5.55 4 .7 8 N e u tr a l Ite m s

* Androgyny score is the absolute difference between the scores on m asculine and fem in in e characteristics. The lower the score the more androgynous the nor. <nn is

(5) Im plications F or Women In M anagem ent W o m e n m a n a g e r s a re a s e le c te d g ro u p o f w o m e n w h o a r e h ig h in

m a s c u lin ity ( F a g e n s o n a n d H o ro w itz , 1 985; K o ra b ik & A y m a n , 1 98 7 ) b e c a u s e o f th e m a s c u lin e /ta s k - o r ie n te d s te r e o ty p e o f th e id e a l m a n a g e r s ( M c G re g o r, 1 9 6 7 ; M a s s e n g il a n d D iM a rc o , 1 979; P o w e ll a n d B u tte rfie ld , 1979, 1 984; S c h ie n , 1973,

1 9 7 5 ) still p e rs is ts . T h is ty p e o f h id d e n r e q u ir e m e n t fo r w o m e n to c o n fo rm to m a s c u lin e id e a l, o fte n p u ts th e m in a d o u b le b in d s itu a tio n . H o w e v e r, th e s u b o r d in a te s d o n o t e v a lu a te p o s itiv e ly w o m e n w h o d o n o t c o n fo rm th e se x s te r e o ty p e d ro le s ( W a ts o n , 1988). W o m e n m a n a g e r s th e re f o r e h a v e a p ro b le m

b a la n c in g th e e x p e c ta tio n s o f th e s u p e rio rs a n d su b o rd in a te s. A n d r o g y n y c o u ld b e a p o s s ib le s o lu tio n f o r s o lv in g th is d ile m m a a s a n d r o g y n o u s p e rs o n s h a v e b o th

f e m in in e a n d m a s c u lin e c h a r a c te r is tic s . P o w e ll a n d B u tte r f ie ld ( 1 9 7 9 , 1 9 8 4 ) h a v e s h o w n th a t th e g e n e ra l p e r c e p tio n o f th e s te r e o ty p ic " g o o d m a n a g e r " is o n e o f m a s c u lin ity (h ig h in a s s e r tiv e n e s s /in s tr u m e n ta lity ) r a th e r th a n a n d ro g y n y . P o w e ll

T h e sa m p le o f s u p e rv is o rs w a s c h o s e n fro m s m a ll o r g a n is a tio n s in a m e tr o p o lita n a re a w h e r e tr a d iti o n a l v a lu e s a n d a ttitu d e s se e m to b e e m p h a s is e d . In th is ty p e o f s o c ia l c o n te x t, b o th re s p o n s e s to a n d r o g y n y a n d th e a c tu a l fo rm it ta k e s

a n d r o g y n y ( th a t is th e c o m b in a tio n o f b o th m a s c u lin e a n d f e m in in e q u a litie s su c h a s

e m o tio n a l e x p r e s s iv e n e s s s a n d d e c is iv e n e s s ), o rig in a lly d e v is e d b y B ern (1 9 7 4 ). w o u ld p ro v e m o s t b e n e fic ia l fo r w o m e n in m a n a g e m e n t. P o w e ll a n d B u tte r f ie ld ( 1 9 8 9 ) a d v o c a te d th a t th e 'a n d r o g y n o u s m a n a g e m e n t sty le ' im p lie s a fle x ib ility o f

V o l. 5 , N o . 1, A u g 1 9 9 7 © C e n t r e f o r I n d o n e s ia n A c c o u n t i n g a n d M a n a g e m e n t R e s e a r c h

International Figures On Women In Management

T h e f o llo w in g se c tio n r e v ie w s th e s ta tu s o f w o m e n m a n a g e r s in d if f e r e n t

c o u n trie s b y r e v ie w in g th e r e s e a r c h d o n e a n d s u m m a r is e th e s ta tis tic s o n w o m e n m a n a g e r s a n d th e b a r r ie r s fa c e d b y th e m in th e ir c c a re e r . W e tr y to c o m p a r e th e p o s itio n o f w o m e n a n d se e w h e th e r a n y c o m m o n p a tte r n e m e r g e s o u t o f th is a n d if n o t, w h a t a r e th e c a u s e s f o r th e d if f e r e n c e ?

(1) Women M anagers In A sia S in g s o n ( 1 9 8 5 ) h a s o b s e rv e d th a t w o m e n h o ld 1 p e rc e n t o r le ss o f s e n io r

p o s ts in th e la rg e s t c o r p o r a tio n s in S o u th e a s t A sia . H o w e v e r, W illia m s (S y d n e y M o r n in g H e ra ld , 9 h M a r c h 19 9 3 , p. 8) h a s q u o te d th e w o rd s o f P r o f e s s o r L ic a u n n a n o f P h illip in e s th a t 'f e m a le r e p r e s e n ta tio n in th e to p le v e l m a n a g e m e n t h a s r e a c h e d

a b o u t 2 0 % in S in g a p o r e a n d th e P h ilip p in e s , th e h ig h e s t in th e re g io n '. In S in g a p o re , th e r a tio o f w o m e n in th e e m p lo y m e n t fo rc e h a s ris e n fro m 7 % in 1970 to 1 7.8 % in 1983. T h is in c re a s e is m a in ly d u e to th e la u n c h in g o f tw o d e v e lo p m e n ta l p o lic ie s b y

th e S in g a p o r e a n G o v e rn m e n t. (C h a n , 1988, p. 6 0 ). T h e s e w e re s u p p o rte d b y

e c o n o m ic c o n d itio n s a n d w o m e n 's c a r e e r a s p ir a tio n s . A s p e r th e fig u r e s a v a ila b le fo r 1976 in I n d o n e s ia , 2 2 .5 % o f th e a d m in is tr a to r s /m a n a g e r s in th e a g e g ro u p o f 2 5 -4 4

y e a r s w e re w o m e n o f w h ic h o n ly 1.4% fro m p r iv a te se c to r s , a s a g a in s t a 3 9 .5 % m e n in th e a d m in is tr a to r s /m a n a g e r s c a te g o r y (C ro c k e tt, 1 9 8 8 ). W o m e n c o n s titu te 3 9 .7 % o f th e w o r k f o rc e in J a p a n . H o w e v e r , in J a p a n , th e re is o n ly a 0 .8 % o f w o m e n m a n a g e r s in G o v e r n m e n t a n d is m o re th a n tw ic e th e 0 .3 % o f w o m e n m a n a g e r s in

th e p r iv a te s e c to rs . T h e p o o r re p r e s e n ta tio n o f w o m e n h a s b e e n a ttr ib u te d to th e J a p a n e s e m a n a g e m e n t c u ltu r e ( S te in h o f f & T a n u k a , 198 8 ). T h e n o ta b le c o r p o r a te

b a r r ie r f a c e d b y S in g a p o re a n w o m e n m a n a g e r s is th e h e s ita tio n o f th e m a n a g e m e n t to e m p lo y w o m e n fo r to p m a n a g e m e n t p o s itio n s (C h a n g , 198 8 ). C r o c k e tt ( 1 9 8 8 ) h as

a lso m e n tio n e d a b o u t th e " in v is ib le b a r rie r" th a t I n d o n e s ia n w o m e n m a n a g e r s m ig h t

h a v e to fa c e w h e n th e y g o u p in th e h ie ra rc h y . T h e p o o r re p r e s e n ta tio n o f w o m e n m a n a g e r s in J a p a n is d u e to th e J a p a n e s e m a n a g e ria l c u ltu re .

(2) Women M anagers In Other Countries w o m e n . T h e fe m a le la b o u r p a r ti c ip a tio n in C a n a d a is 5 4 % in 1984 a n d in

1 9 81, 9 % o f a ll s e n io r m a n a g e rs w e re w o m e n . 3 8 % o f th e w o r k in g p o p u la tio n is re p r e s e n te d b y w o m e n in G e r m a n y . T h e G e rm a n la w s g iv e p r im a r y im p o r ta n c e to w o m e n in d o m e s tic r o le a n d s e c o n d a r y c o n s id e r a tio n to w o m e n a t w o rk ( A n ta l & K re b s b a c h - G n a th , 1 9 8 8 ). A c c o r d in g to B lo c h e t- B a r d e t et al (1 9 8 8 ) , in S w itz e rla n d ,

V o l . 5 , N o . 1, A u g 1 9 9 7 © C e n t r e f o r I n d o n e s ia n A c c o u n t i n g a n d M a n a g e m e n t R e s e a r c h

78 G e n d e r in M a n a g e m e n t : A S o c i o l o g i c a l P e r s p e c t i v e

36% of th e w o rk fo rc e is c o n s titu te d b y w o m e n . F o u r g e n e ra l ty p e s o f b a rrie rs a re id e n tif ie d

e d u c a tio n a l, s o c io - p s y c h o lo g ic a l a n d s y ste m ic b a rr ie rs. A n ta l & K re b s b a c h G n a th (1 9 8 8 ) s ta te d th a t s o c io - p s y c h o lo g ic a l b a rrie rs fa c e d b y G e rm a n w o m e n d o n o t d if f e r s ig n if ic a n tly fro m th o s e fa c e d b y w o m e n m a n a g e rs in W e s te rn C o u n tr ie s . S w itz e rla n d is

amongst German

c o n s e r v a tiv e in te rm s o f th e rig h ts o f w o m e n an d th e ir p la c e in so c ie ty . M o st o f th e w o m e n h e re a r e c o n c e n tr a te d in le a st p re s tig io u s o c c u p a tio n s a n d a t th e lo w e r le v e ls o f th e o r g a n is a tio n a l h ie ra r c h ie s ( B a rd e t et al , 1988). A t p re s e n t, th e n u m b e r o f w o m e n m a n a g e r s in to p p o s itio n s in U K a re o n ly n o m in a l b u t th e re a re sig n s o f

im p r o v e m e n t (H a m m o n d , 1988). T h e g la ss c e ilin g is in v isib le b u t in U K w o m e n

e x p e r ie n c e it a s a v e ry re a l b a rrie r w h e n th e y v ie fo r p r o m o tio n to to p jo b s (D a v id s o n & C o o p e r , 1992, p. 15).

(3) Women M anagers In U.S.A In 1 9 89, n e a r ly 4 0 % o f all U S m a n a g e r s w e re w o m e n , a c c o r d in g to U S

D e p a r tm e n t o f L a b o u r. A lth o u g h w o m e n h a v e m a d e g r e a t s tr id e s in e n te r in g m a n a g e m e n t, th e p ro p o rtio n o f w o m e n w h o h o ld to p m a n a g e m e n t p o s itio n s is le ss th a n 3 p e r c e n t ( P o w e ll, 1990). T h is sh o w s c le a rly th a t th e re is s o m e d if f e r e n c e

b e tw e e n m a le a n d fe m a le m a n a g e r s . T h is d if f e r e n c e m a y b e d u e to th e d if f e r e n c e s in th e p e r s o n a lity tr a its o r th e e n v iro n m e n ta l fa c to rs. M o st o f th e s tu d ie s h a v e

a d d r e s s e d th is iss u e a n d re p o rte d th a t th e re is n o d iffe re n c e in th e ir p e r s o n a lity tr a its (e g ., D o n n e ll & H a ll, 198 0 ). C a rr-R u ffin o (1 9 9 1 ) s tu d ie d th e iss u e s w o m e n m a n a g e r s b e lie v e as c r u c ia l to fu tu re su c c e ss , th e re a s o n s fo r th e la c k o f w o m e n at th e to p , w a y s o f a c h ie v in g a m o r e e q u ita b le b a la n c e , s p e c if ic b a r r ie r s w o m e n fa c e in

a tte m p tin g to m o v e in to s e n io r p o s itio n s, s tr a te g ie s th e y b e lie v e a re s u c c e s s fu l in o v e r c o m in g su ch h a r rie rs a n d s p e c ific c o n c e rn s re g a rd in g th e d u a l ro le s o f w if e /m o th e r a n d m a n a g e r. T h e re a so n fo r th e u n d e r re p r e s e n ta tio n o f w o m e n in to p m a n a g e m e n t is th e re lu c ta n c e o f m e n to sh a r e p o w e r. " M a n y w o m e n m a n a g e r s re fe r to th e la c k o f w o m e n m a n a g e rs a t th e to p o r im b a la n c e p ro b le m a s a " g la ss c e ilin g " (M o rris o n et a l , 19 8 7 ) b e tw e e n th e ir m id - m a n a g e m e n t p o s itio n s a n d th e to p ; " g la ss"

b e c a u s e it is in v isib le . T h e y d o n o t se e it, b u t th e y e x p e rie n c e it a s a v e r y rea l b a r r ie r w h e n th e y v ie fo r p ro m o tio n to to p j o b s ’ ( C a rr-R u ffin o , 1991, p. 10)

(4) Women M anagers In Australia

A c c o r d in g to th e fa c ts an d fig u re s re le a s e d b y th e B u re a u o f C e n s u s an d S ta tis tic s u n d e r th e c la s s ific a tio n o f m a n a g e r /a d m in is tra to r 2 3 .9 % a re w o m e n , w h ic h is an in c re a s e o f 1 5.3 % fro m 8 .6 % in 1985. S till (1 9 8 6 ) h a s re p o rte d th a t th e n u m b e r

o f w o m e n in to p m a n a g e m e n t is o n ly 2 .4 % w ith th e m a jo r ity o f fe m a le m a n a g e rs

b e in g in s e rv ic e in d u s trie s . V ilk in a s (1 9 9 1 ) h a s d e v e lo p e d a fo rc e fie ld d ia g ra m

g iv in g th e f a c to rs w h ic h h a v e c o n trib u te d a n d h in d e re d th e ir p ro g re s s in m a n a g e m e n t. A n u m b e r o f c h a n g e s th a t h e lp e d w o m e n to p ro g re s s in m a n a g e m e n t

V o l. 5, N o . 1, A u g 1 9 9 7 © C e n tr e fo r I n d o n e s ia n A c c o u n t i n g a n d M a n a g e m e n t R e s e a r c h

T h e I n t e r n a t io n a l J o u r n a l o f A c c o u n t i n g a n d B u s i n e s s S o c i e t y 7 9

a r e n a a re : le g is la tio n , a c tio n o f w o m e n , c h a n g e s in th e s tr u c tu re o f w o r k , in f r a s tr u c tu r e , ro le m o d e ls a n d e d u c a tio n a l s tr e a m in g (V ilk in a s , 1991). L o t o f s u p p o r t g r o u p s su c h a s so c ia l a n d p r o f e s s io n a l g ro u p s a n d e d u c a tio n a l in s titu tio n s

e n c o u r a g e w o m e n in p u r s u in g a c a r e e r in m a n a g e m e n t.

T o s u m m a r is e th e lite ra tu re o n w o m e n in m a n a g e m e n t w o r ld - w id e , it m a y

b e o b s e r v e d th a t m o re o r le ss th e sa m e p e r c e n ta g e (a ro u n d 3 6 - 4 0 % ) o f th e w o r k f o r c e is c o n s titu te d b y w o m e n in d if f e r e n t c o u n trie s . T h e p e r c e n ta g e v a r ie s fo r w o m e n in s e n io r m a n a g e r ia l p o s itio n s in d if f e r e n t c o u n trie s (th o u g h w e d o n o t h a v e

th e d a ta fo r all th e c o u n trie s ) a n d th is d if f e r e n c e is p ro b a b ly d u e to th e d if f e r e n t k in d o f le g is la tio n p r o te c tin g th e rig h ts o f w o rk in g w o m e n su c h a s E q u a l E m p lo y m e n t O p p o r tu n ity L a w s. It m a y a lso b e o b s e rv e d th a t th e so c a lle d in v isib le b a r r ie r " g la s s

c e ilin g " e x is ts a ll m o s t in a ll th e c o u n trie s ( b o th d e v e lo p e d a n d d e v e lo p in g ) w h ic h w e d is c u s s e d e a rlie r. T h e f o llo w in g se c tio n is o n tr a c in g th e c a u s e s a n d o n th e o ris in g th e p ro b le m .

T h e fig u r e s fro m a c ro s s th e w o r ld th e re f o r e c o n fir m th e b e l ie f th a t in sp ite o f in c re a s e in th e p r o p o r tio n o f p e o p le a c c e p tin g w o m e n m a n a g e rs , th e re a r e so m e

b a r r ie r s to o . T h e b a r r ie r s o r re s tr a in in g fo rc e s (V ilk in a s , 1 9 9 1) h a v e b e e n id e n tifie d as: a ttitu d e s o f w o m e n (ll g e n & Y o u tz , 1 98 6 ), m is s e d o p p o r tu n itie s ( S till, 19 8 6 ),

fe w d e v e lo p m e n ta l o p p o r tu n itie s (S till, 198 6 ), c o n f lic t o f n e e d s , n o t e n o u g h c h ild

c a re fa c ilitie s (F a c ts & F ig u re s , 1 99 1 )), p o s itio n s o c c u p ie d (B ry s o n , 1 9 8 7 ), d if f e r e n t p e r c e p tio n s ( B ry s o n , 1987), d o u b ts a b o u t lo n g te rm c o m m itm e n ts (S till, 19 8 8 ), slo w to m o d if y w o rk e n v iro n m e n t (S till, 19 9 0 ), a n d o ld b o y n e tw o rk ( S till, 19 9 0 ).

V ilk in a s (1 9 9 1 ) h a s c o n c lu d e d th a t a s m o re w o m e n ta k e u p m a n a g e ria l p o s itio n s, th e y w ill n o lo n g e r b e c o n s id e r e d a n o d d ity .

Gender And The Management Process

A tte m p ts to fin d th e o re tic a l e x p la n a tio n s fo r th e g la ss c e ilin g e f f e c ts a n d