The research on barriers for female accountants-from the view point of Institution, Organization and Individual
| Project/Area Number |
16K04005
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Tokai University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
遠藤 貴宏 一橋大学, 大学院経営管理研究科, 准教授 (20649321)
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| Project Period (FY) |
2016-04-01 – 2021-03-31
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| Project Status |
Completed (Fiscal Year 2020)
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| Budget Amount *help |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2019: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2018: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2017: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Keywords | 女性会計 / 監査法人 / Big4 / 働き方 / 会計基準 / 女性会計士 / 4大監査法人 / 翻訳 / 会計 / 女性公認会計士 / 国際財務報告基準 / 日英比較 |
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| Outline of Final Research Achievements |
The purpose of this research is to investigate the issues concerning female accountants who work at the Big4 in Japan through interviews and literature reviews utilizing qualitative research methods. More specially, we wish to shed light on the under representation of female accountants from the view point of business structures. The relationship between accountants and clients is long-term and stable. Because of this, the evaluation of the performance of accountants had become problematic. This resulted in the accountant's strong commitments to the Big4 by working long hours which is a vital criterion for their promotion.
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| Academic Significance and Societal Importance of the Research Achievements |
欧米において女性会計士が監査法人でキャリアを形成していく上で直面する問題に関する研究は，1980年代に着手され，かなりの程度の蓄積がある．しかし，日本で女性会計士の現状を体系的に分析した研究は，その社会・経済的な重要性がますます増加するにもかかわらず見られていない．一方，大手監査法人における会計士の働き方は，監査の品質へ影響を与える重要な課題として捉えられる．そこで，本研究は，女性会計士の増加・定着の阻害要因について，日本の専門職の働き方や監査法人の組織構造を考慮に入れ検討することにより，一石を投じている．
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Report
(6 results)
Research Products
(13 results)
