Gender In Sports Sample College Essay

First, “less than” logic has reinforced hegemonic masculinity, creating inequality divisions for women as athletes and as leaders in sports. The divisions take the form of the condition, opportunity, and capacity. For example, in America, boys who play sports in high school gain admiration from their friends, while the girls who play sports are seen as masculine or lesbians. These tags negatively affect the willingness of women to participate in sports. Importantly, women who try sports or sports leadership and fail are subjected to unnecessary and more painful ridicule while it is regarded as normal for men to fail in sports. According to Anderson and Fidler, (2018), leadership in sports is mainly about power and the unequal power relations inherent in sports management focuses on “who” is sport than “what” is sport. Currently, sports has become a business more than a fun activity. Organizations in charge of sports have emphasized on masculinity qualities such as aggressiveness in sports leadership while associating femininity with tenderness and submissive that are perceived as a liability in the business world.

Secondly, the logic has promoted gender marking here; associating sports and leadership in sports is regarded as a natural norm. Women find it hard to balance a feminine image with the masculine qualities associated with the sports they want to participate in. orthodox conception demands that females maintain their hegemonic femininity, even sports. This conflict is referred to as the “female/athlete paradox,” where engaging in athletic activities is perceived as empowering, whereas maintaining the acceptable feminine demeanor is disempowering. Studies reveal that female athletes still struggle with traditional/orthodox conceptions that focus on maintaining femininity in sports to gain wider acceptance (Pape, 2020). Even the description of females in sports has been “slender, passive unsure of self” in contrast to the masculine description of aggressive, confident, and strong. Moreover, the orthodox conception of masculinity perpetuates that some females are best suited for feminine sports activities such as skating, dancing, or even cheerleading.

Fixing the woman has done little to fix the existing and protected preconceptions. The ideals of masculinity and femininity are largely societal rather than individualistic. For example, traditional settings still regard a woman and a sportswoman as two separate identities. Even today, three major obstacles still exist in conservative settings that ‘fixing the woman’ has failed to solve concerning sports (Gibson, 2017). First, contact-team sports demand aggression, such as rugby. Since women are perceived as being tender and passive, teaching them aggressiveness has not worked well has even a majority of them dread the “brutal” human contact that one is exposed to. Second, some sports require training which can make the women develop “unsightly” muscles, which some fear may interfere with their health and reproductive cycles. Thirdly, some sports like kickboxing and martial arts comprise of “pain and blood” that are considered unacceptable female attributes.

The value for the feminine has shifted the focus from women’s leadership and/or athletic abilities to their physical appearance. Femininity has always put unwarranted emphasis on defending women’s appearance instead of their abilities. This has promoted the sexualization of sports and athletics and sports leadership. The more referenced talks are on women’s hair, make-up, body ship. On the contrary, masculinity hardly promotes muscular qualities instead focus on the abilities as exhibited in sports and/or leadership (Hovden & von der Lippe, 2019). The focus on feminine qualities has reinforced the notion that physical appeal and aesthetic appeal are essential, conversely perpetuating the gender inequality that Shaw and Frisby (2006) sought to address. The value for feminine has supported the idea that some colors such as pink are feminine, which explains why most women in leadership, sports, or athletics prefer pink.

The embodiment of femininity in pursuit of gender equality has only served to the advantage of heterosexual masculinity. Women are perceived as not being weak but also as objects of pleasure for men. From a young age, most parents teach their girls that it is okay not to get dirt or even get hurt while the boys, on the other hand, are hardened. Furthermore, femininity especially liberal femininity, encourages women to cherish their feminine more than their abilities (Murray & White, 2017). A substantial number of women in sports claim that they held back in athleticism pursuit so as not to lose their feminine by developing some masculinity qualities such as broad shoulders. This reinforces The Beauty Myth, where an ideal woman is considered small, thin, and weak, especially in American culture. Liberal feminism is critical of the gender differences supported by differential feminism and demand equal treatment, which does not necessarily translate to equality of results.

Fixing gender equality has done little in eliminating glass cliffs from manifestations of sexism, especially in sports. The two elements of sexism that cause glass cliffing are hostile and benevolent sexism. Hostile sexism promotes antipathy towards women, whereas benevolent sexism implicitly endorses some descriptive and prescriptive beliefs about women. For instance, women are naturally perceived as warm, tender, and friendly, while the workplace expectations are aggressive, firm, and cordial. According to Pape (2020), this has led to women in leadership being evaluated more negatively while exhibiting the same characteristics that men in leadership are praised for. As such, even though the ground has been leveled for both men and women, very few women choose to go against the traditional gender-constructed beliefs. Moreover, even after breaking the glass cliffs, women are viewed negatively when they fail to display communal qualities associated with femininity. Further, the symbolic strategy has gained popularity, especially in sports, when masculine leadership qualities are seen as the baseline for being a competent leader as opposed to feminine leadership qualities.

Question 2

No person in the United States shall, based on sex, be excluded from access to sports and athletics, professional opportunities in sports, academic opportunities, educational support, and guidance.

First, this extension to Title IX will improve gender equity in sports and athletics. The institutions that benefit from federal funding will streamline their policies concerning sports and athletics to allow equal participation from both men and women (Zimbalist, 2017). The institutions will have to develop the equitable distribution of resources to both male and female sports, reducing favoritism based on sex in resource allocation. Importantly, institutions will have an obligation to regularly support and sponsor an equal number of sports and athletic activities to ensure that both males and females get equal chances to showcase their talent.

Secondly, this extension will promote equality in professional opportunities in sports. Currently, only 20-30 percent of sports coaches are women in America. With this extension, women will stand equal chances with men to be voted or appointed to leadership positions. Particularly, women will get the same opportunities to coach male sports teams (Cruz, 2021). Concerning professional remuneration where there is a huge disparity, the extension will enhance the homologous remuneration framework that is independent of the SEX of the professional. In that regard, the extension will help fix the current disparity where male coaches in the United States earn up to 50 times more than their female counterparts do.

Thirdly, it will enhance equality regarding academic opportunities, educational support, and guidance. Male and female students in institutions that benefit from federal funding will be subjected to the same selection criteria with no sex bias. In addition, the school-based academic grants should have an equal number of male and female students as beneficiaries, and the amount allocated to each to be relatively equal (Zimbalist, 2017). The differences should not be inclined to sex bias. Guidance offered should be merit based and not projected to promote either masculinity or femininity.

References

Anderson, E., & Fidler, C. O. (2018). Elderly British men: Homohysteria and orthodox masculinities. Journal of Gender Studies27(3), 248-259.

Cruz, J. (2021). The constraints of fear and neutrality in title IX administrators’ responses to sexual violence. The Journal of Higher Education92(3), 363-384.

Gibson, H. (2017). Sport tourism and theory and other developments: some reflections. Journal of Sport & Tourism21(2), 153-158.

Hovden, J., & von der Lippe, G. (2019). The gendering of media sport in the Nordic countries. Sport in Society22(4), 625-638.

Murray, A., & White, A. (2017). Twelve not so angry men: Inclusive masculinities in Australian contact sports. International review for the sociology of sport52(5), 536-550.

Pape, M. (2020). Gender segregation and trajectories of organizational change: The underrepresentation of women in sports leadership. Gender & Society34(1), 81-105.

Zimbalist, A. (2017). What to do about Title IX. In Sporting Equality (pp. 71-76). Routledge.

Gender Socialization By Families And Schools Free Sample

Most gender socialization in contemporary society comes from the closest contacts of a child from a young age; family and school. When I was growing up, the first agent of gender socialization I encountered was family; father, mother, and siblings (Kollmayer et al., 335). Family plays a pivotal role in gender socialization as it is the center of focus in a child’s development. Family is where we learn the appropriate behavior, attitudes, and overall cultural practices as we grow up as children. The first experiences of gender expectations came from family members. For instance, fathers act as role models to boys while girls emulate mothers. Families expect girls and boys to have different gender-related capabilities and personality traits, and family reinforces them in various ways. One way in which parents reinforce these gender-specific traits is through play from toys they buy their children. For instance, as children, boys are were bought toy cars or sports equipment while girls were bought dolls and kitchen sets in most cases.

Schools form the second phase of gender socialization for children. In schools, children encounter teachers, peers, and curricular activities as the primary agents of gender socialization (Gansen, 265). These agents influence gender socialization in their own capacities. Teachers play a huge role in the gender socialization of children in school by modeling gender roles. For instance, coachers of most sports teams are male while female teachers are given less active roles. Teachers also influence the gender expectations of children in class through activities they assign. Teachers normally assign boy activities such as block construction and assign girls associated with female activities like dressing up. Also, girls were expected to be better in reading and languages and boys to do well in math and science. Also, curricular materials such as textbooks and other reading materials contained gender-stereotypical text and pictures. These materials influence the children’s behaviors, attitudes, and expectations shaping gender socialization.

There were behaviors regarding gender socialization throughout school and home that were encouraged or discouraged. For instance, hair grooming was one of the keys focuses in both schools and homes. Our parents, as well as teachers, emphasized so much on hair grooming. Boys were encouraged to keep their hair short, while girls were expected to have long hair. Boys with long hair cuts were constantly mistaken for girls and faced constant ridicule from their peers in school. This was instilled in us right from a young age, and it played a huge role in shaping gender socialization.

Another overly encouraged behavior was cleanliness and personal grooming. Teachers and parents put a lot of emphasis on the importance of cleanliness and personal grooming since they were young (Gansen, 398). However, girls were expected to be neat than boys in their endeavors. For instance, girls’ rooms were expected to be cleaner and more organized than boys’. Girls who were less organized and messier were constantly criticized for having boy behaviors. Also, girls were encouraged to be well-mannered and more respectful than boys and were associated with brighter colors like white and pink. Similarly, it was somehow normal for boys to be rowdy and have messier rooms. Most parents enforced more strict measures to keep the boys in line compared to girls.

Some of the discouraged behaviors both in school and at home were disrespect, bullying, and violence (Rosen and Stacey, 300). Disrespecting someone, especially an older person, was an offense as we grew up. Parents and teachers emphasized a lot on mutual respect between boys and girls as well as their elders. However, society is more stereotypical and concerned about respect for the female gender. Boys were expected to be more respectful than girls. Also, boys were more associated with violent activities compared to girls. Girls were deemed to be more fragile to indulge in violent behaviors.

Work Cited

Gansen, Heidi M. “Reproducing (and disrupting) heteronormativity: Gendered sexual socialization in preschool classrooms.” Sociology of Education 90.3 (2017): 255-272.

Rosen, Nicole L., and Stacey Nofziger. “Boys, bullying, and gender roles: How hegemonic masculinity shapes bullying behavior.” Gender Issues 36.3 (2019): 295-318.

Gansen, Heidi M. “Push-ups versus clean-up: Preschool teachers’ gendered beliefs, expectations for behavior, and disciplinary practices.” Sex Roles 80.7 (2019): 393-408.

Kollmayer, Marlene, et al. “Parents’ judgments about the desirability of toys for their children: Associations with gender role attitudes, gender-typing of toys, and demographics.” Sex Roles 79.5 (2018): 329-341.

Gender And Racial Biases In The Accounting Field University Essay Example

Abstract

Gender and racial biases are common in various workplaces, including accounting firms. People of color have faced humiliation in accounting firms. John W. Cromwell is among the victims forced to wait for many years before taking the CPA exam. Studies show that women are excluded from top managerial jobs in the accounting industry in most parts of the country. There being enough evidence that gender and racial bias existed in the accounting field, this study aimed to investigate the extent to which it presents itself. Also, the study sought to examine the factors which might be contributing to sexual identity and ethnicity bias. The study utilized secondary sources, including literature search and data from big four firms’ websites. The study discovered that language contributed to both gender and racial discrimination. The existence of a sex-based language was also found. Data from the big four firms confirmed that women were rare in the topmost positions. It was difficult for the people of color to interact with white people and get jobs in those countries. Therefore, the study recommended various strategies to address gender and racial discrimination.

Introduction

Over the last years, the accounting industry has been characterized by male and white dominancy. Several accounting researchers have developed an interest in investigating the issue related to gender and racial biases in accounting. Several underlying factors contribute to the low number of females, African Americans, and other minority groups engaged in American accounting operations. According to American history, the issue of discrimination dates many years ago. In the early 1920s, John W. Cromwell was recognized as the first individual from the black community to become certified as a public accountant. He was a Phi Beta Kappa campus located in Dartmouth (Jeny, 2017). He also had advanced studies in Mathematics and astronomy. The accountant applied for a CPA course to advance his studies. John W. Cromwell was forced to wait for approximately 15 years before his application could be accepted. The main reason for waiting for such a long time was that American law stated that a person would be required to be working for a certified CPA in an already operating accounting industry. Cases similar to that of Cromwell were identical at that time. In many accounting industries, Black Americans were denied the opportunity to associate themselves with and work, earn experience and improve their living conditions. The firms urged that their fellow white accountants could not be satisfied with working environments of black skin color (“Accounting for bias,” 2021). They would allege that they would only work with individuals who match their skin color.

After approximately a century, the issue of gender was still existing in many companies associated with accounting. A study was conducted and focused chiefly on ethnicity engagement in accounting firms. The Asian and the black communities were the study’s significant samples (“Accounting for bias,” 2021). The senior-most occupations were rewarded to the white community despite the increasing heterogeneity among entry categories in the field. In 2018, research done in the American Institute of Certified Accounts showed that approximately 42% of the graduates comprised individuals from the minority groups compared to the number of the white community and overall graduates. Therefore, due to racial bias in the accounting industry, only a small proportion of the minority groups would secure job opportunities compared to the white.

Studies have also shown that a wide gap exists between males’ and females’ engagement in accounting firms. The studies urge that most accounting firms comprise many males compared to women. After a research study investigating gender involvement in the big four audit companies, it was justified. In the American states, the researchers discovered that in Deloitte and Peat Marwick International and Klynveld Main Goerdeler firms, females accounted for only 18% of the total high ranked employees, and while at the PricewaterhouseCoopers Company, female gender was approximately 16.9% (Jeny, 2017). Various factors may attempt to justify the variance of gender engagement in accounting firms. Studies attempt to explain the gender disparities in high-rank positions in the big four audit companies. They suggest that females would be different from males (Dambrin & Lambert, 2012). They are said to experience various barriers when seeking opportunities and working for the accounting industry. Also, other factors result from the society within which the organization is established. It may present a negative perception and expectation towards awarding females with high-ranked positions in accounting firms, reducing the overall number of females.

As a result, in an environment dominated, gender and racial discrimination would not be ideal for the minority groups to associate themselves with effectively. Therefore, the accounting firms would discourage the victims from working to earn a living and deny them opportunities for career advancements. Thus, the paper attempts to justify the existence of gender and minority-related biases in various accounting industries.

Objectives of the study

The objectives of the study were to

  1. Investigate the level of gender bias in accounting firms
  2. Investigate the level of racial bias in the accounting industry
  3. Investigate the factors contributing to gender and racial bias in accounting firms.

Research Questions

  1. What are the gender and racial bias cases in various accounting industries?
  2. To what extent are the biases?
  3. What factors could be contributing to gender and racial bias in accounting firms?

LITERATURE REVIEW

Gender and Accountancy

Earlier in 1987, various organizations, societal groups, and accounting addressed a critical aspect concerning the sex of individuals in accounting firms. Afterward, several issues emerged and were directly linked with gender. Also, a study attempted to investigate several studies that have addressed gender discrimination in accounting fields. In 2009, the study found that 159 research papers addressing gender biases in the accounting environment existed on various platforms. The research justified an approximate of more than a third of all studies related to gender, comprised of those studying the issue of gender in accounting (Dambrin & Lambert, 2012). Therefore, it is justifiable for a scholar to classify gender biases in accounting as a social problem that needs to be addressed.

An emphasis by (Jeny 2017) urges that gender-related issues have been discussed in various publishing platforms that are critical. Therefore, it shows that gender bias awareness has not been effectively achieved. Also, the study urges that adequate research relating to gender studies in accounting firms is not available.

There exist different types of theories and methodologies which assist researchers in studying the issue of gender together with their inferences. The study suggests that three categories of feminist theories exist and explains how they influence the aspect of gender in accounting. Their theories attempt to justify different scenarios in which females can face biases in the accounting industry. The first theory is the feminist theory. The theory’s primary focus is why women may be denied high-rank jobs and not given a chance to work in accounting firms. The theory explains that various roles, responsibilities, and positions in accounting firms are associated with masculinity (Edgley et al., 2016). Comparing men and females shows that men are more powerful and muscular than women. It means that some accounting jobs are specifically created and preserved for men. Such jobs are also more lucrative and higher-paying than others in various departments. Women are only given entry opportunities with few responsibilities and low paying. The situation subjects them to common living standards denies them chances for career advancements and other work-related benefits (Duff & Mladenovic, 2015). As a result, the theory seeks to enforce changes in how society contributes to gender bias by using inappropriate languages to define the minority groups from the individual in power. The theory’s central perspective is to change the perception of masculinity in accounting and recommend how women can empower themselves and overcome gender bias within working environments. The main aim will be to ensure neutrality within the accounting organizations.

Other studies review how accounting historians have interacted with females in accounting, the historical contributions of gender equity in the accounting sector, and the influences of the theory on accountancy. Another study investigates females in the accounting profession and establishes exiting evidence that females face gender mistreatments in workplaces (Dambrin & Lambert, 2012). Challenges associated with motherhood and rearing responsibility are significant factors contributing to gender bias in workplaces because they deny females adequate time. Therefore, they are assumed to be unfit for various roles in accounting (Humphrey et al., 2013). The study also urges that such aspects are present in audit companies and are responsible for gender bias and finds out that gender is a crucial aspect used by professionals when developing salary margins in the accounting profession.

Cost accounting has functioned to perpetuate discrimination against women in both the governmental and non – governmental industrial and household domains, according to studies on sexual identity and accounting. According to a study by (Jeny 2017), accountancy’s structure emphasizes masculine values, suppresses feminine attributes, and refuses to involve any emotional element.

Most of the studies use the feminist’s empiricism to investigate gender bias. Feminists’ empiricism was used in previous studies to explore gender in American states, the United Kingdom, and Australia (“Accounting for bias,” 2021). Studies in that region mainly focused on identifying how both genders present differences, including beliefs, occupation interests, occupation income, sexual mistreatments, moral concepts, gender responsibilities, communication strategies, and level and quality of auditing charges.

A study by (Lupu 2012) outdated the Anglo-centric findings of their research. The study focuses on the gender issue in different geographical areas. It investigates the existence of low numbers of females in the topmost ranked responsibilities within the auditing forms in the French regions. It urges that women become more reliable in auditing firms in parts of japan. They have ensured that they change the accountancy approaches by applying various feminist strategies to the accounting industry (Duff & Mladenovic, 2015). Therefore, the cultural aspects towards gender biases are different in Japanese society compared to other regions. A study done to explore various aspects of gender in the European nation found out that the amount payable for auditing was high in females. The study was mainly done in Denmark, Finland, and Sweden. It Presents proof from the Belgian market that women auditors are paid more outstanding audit fees. They claim that the pricing disparity is attributable to differing expertise, capabilities, competencies, preferences, attitudes between men and women, and supply constraints.

The majority of sexuality and financial literature employs a “sexual identity” approach; nonetheless, the study is directed towards the Anglo-Saxon environment to assess the accountancy institution, particularly audits (Duff & Mladenovic, 2015). Multiple explanations have been propounded in the finance literature, but none of them are responsive to differences in sociocultural factors and gender norms.

Gender Economist: Evaluating Culture through Languages

Economic studies have also investigated the various influences of cultural aspects towards eliminating gender bias by recommending appropriate strategies, including unsure equitable considerations for both genders. Economic research shows that gender bias negatively affects economic advancements (Dambrin & Lambert, 2012). The case has been studied in various regions to demonstrate the issue of gender bias in both advanced and advancing countries. The studies discovered high poverty levels in both employed and unemployed females. Throughout the 1900s, women’s engagements in the workforce are grown. Despite the reality that the sex difference is shrinking in certain nations, there is still a consistent integration. Sexual preference influences overall marital economic efficiency and the time has taken on chores in the home.

In search of justifiable evidence concerning sex identity inequalities, the economist relied on approaches based on responsibilities preferences and various firms’ effects on cultural aspects. Also, most studies find it difficult to evaluate and identify various factors associated with culture because it is not easy to observe specific gender attributes (Ittonen et al., 2013). Additionally, formal organizations change with informal ones, challenging gender bias researchers within the environments. Epidemiological strategy is considered a practical approach that would assist in investigating gender concerns. It comprises investigating the behavioral aspects of newcomers in the United States of America to extract institutional roles towards cultural phenomena. In the United States, newcomers have a common organizational surrounding but vary in terms of where they come from and the culture they are used to within their countries (Lan & Jingxia, 2019). Studying people entering the states has effectively yielded results when examining the aspect of gender attributes in society.

The issue of gender is also investigated by conducting both field and laboratory examinations. The strategies have established various competition between females and males in the working environment by studying both genders and other social groups that exist in society (Hardiest et al., 2015). Over the years, evidence shows that gender differences are changing with time, and organizational, archival, and societal attributes hinder the community from addressing the challenge. Although, studies suggest that it is essential for researchers to investigate the issues of gender bias to understand the perseverance extremity of sex identity roles. As a result, language can evaluate culture and other possible attributes that could influence the establishment and perseverance of ascribes and reliance (Lan & Jingxia, 2019). Specific characteristics of individual grammar are responsible for various outcomes in the accounting environment. Evidence demonstrates that their degree of trust is influenced by the rate they could share a common aspect in their conversation among immigrants. As a result, such circumstances could affect the process of decision-making in accounting institutions.

Grammatical figures are a crucial phenomenon that different accounting professionals have explored. In some countries, gender is subject to specific language figures associated with maternal issues (Lan & Jingxia, 2019). Females encounter problems relating to sex identities in those geographical areas, including securing jobs, land, and efficient marketing places. Also, the female gender in those countries experiences challenges when implementing policies to address sex identity issues. A study in the United States shows that individual females capable of communicating gender-based pronouns when conversing can easily find work even with the prevailing gender biases (Jeny, 2017). Additionally, the study found that migrant women who converse such languages are not likely to get involved in the work supply.

Communication may thus serve as an indicator of cultural context that could be used to identify cultural sex differences standards of conduct among countries, according to research studies in linguistics and gender accounting (C & Lambert). Researchers believe that using phrases to evaluate society could aid in understanding the scarcity of women at the top of the Big Four firms and may function together in a variety of communicative contexts. The next part goes into greater detail on how language might help us comprehend the scarcity of females inside the accounting field.

Emerging issues from Languages associated with gender bias

Various issues have emerged in the accounting industries related to gender biases in the accounting field. Questions are also emerging as to whether the existing studies of gender bias could assist in addressing the issue. A previous study illustrates various occasions in which gender bias presents itself in the accounting industry. Various research strategies justify the low number of female employees in most top-ranked organizational positions. (Dambrin & Lambert, 2012). The study explains different scenarios in which individuals and organizations exclude females from these favorable roles.

The first assumption of gender bias is the belief that was engaged in the profession earlier than females. The phenomenon urges to investigate the timeline aspect in which both genders could have contacted the accounting organizations. Also, the phenomenon may vary depending on various geographical locations in which the accounting organizations are established (Hardiest et al., 2014). As a result, it could be vital for researchers to investigate the history of sexual identities in the accounting profession based on cultural and linguistic aspects.

Another helpful information from the study suggests that females express various differing aspects. They express variances in matters relating to preferences, choices, capabilities, and personal attributes (Hardiest et al., 2014). Such factors are responsible for females’ options, which are more likely to focus on family-related matters than accounting institutions (Jeny, 2017). Therefore, according to the explanation, only a few females advance their careers to the topmost preferred position within the accountancy profession.

Also, people believe that work opportunities are for boys in other environments. This phenomenon justifies the extreme hardship the female gender face in the accounting employment sector (Jeny, 2017). The challenges may affect them at work because they may lack other females to associate themselves with or even jeopardize their flexibility. The study shows that the foundations of various accounting institutions are crucial because they are responsible for initiating gender-related work conditions. Also, they are the ones that could quickly end the gender concerns to ensure equitable working conditions. (Dambrin & Lambert, 2012). As a result, studies should be conducted to ensure that organizations address gender issues and explore the extent to which human resource managers may violate the principles of equal treatment in workplaces. To be included in the study is how language may accelerate or reduce the concerns of gender bias in the accounting profession.

Another illustration from studies shows that the cultural beliefs within which accounting firms establish themselves may present gender challenges to women. Specific cultures believe that naturally, men are born in management roles while females are associated with motherhood (Jeny, 2017). Society is responsible for developing such beliefs supported by being masculine and feminine. The belief varies in the context of time and geographical locations. Gender issues are common in areas in which language phrases influence societal biases due to how the cultural aspects view gender and responsibilities in workplaces. Therefore, accounting professionals should primarily focus on creating awareness in the community to address the societal challenges present in linguistic features.

Finally, an illustration of a story that may not end soon. It is all about discrimination and factors which expose individuals to such scenarios (Jeny, 2017). It is associated with what results individuals expect from various accounting environments towards the aspect of sexual identities roles in and outside the institutions (Hardiest et al., 2015). Therefore, linguistic approaches may serve as a method for conveying the expectations.

As a result of the above explanations, language could play a vital role in initiating gender responsibilities, favoring men for the high-ranking positions while leaving behind females.

Race and accounting

Studies have established that white people, both males and females are more likely to get employment in the famous accounting industries than people of color. Black people are not privileged to get some of the highest-paying jobs. They are only awarded low-position jobs with little pay (Huang, 2015). Cases of individuals applying for CPAs exams and being denied chances to take exams and others taking long have also been discussed by studies. Also, racial discrimination presents itself in workplaces in different dimensions. Studies show that white individuals are unwilling to interact with accountants of color in workplaces (“Accounting for bias,” 2021). The abilities of black Americans to produce quality work in the work environment have also been previously highlighted in racial studies. Some organizations would enforce a mandatory course for people of color after giving them job opportunities (Huang, 2015).

On the other hand, their fellow white colleagues are not forced to enroll in such courses after employment. Most of these accounting institutions are established within the white society. Such a scenario makes the minority racial groups feel isolated and not motivated appropriately with the accounting institutions (“Accounting for bias,” 2021). Therefore, there is a need to establish whether racial discrimination is still an issue in accounting organizations. Discrimination is still an issue in accounting organizations.

Research Methodology

Literature search

The methodology is used for previous research related to accounting, gender concerns, and linguistics. The data was obtained from the EBSCO databases. The researcher selected only the papers that were written in English article language. The documents would contain gender, race, ethnicity, accounting, men or women in the title section. The researcher was able to review several studies available online which had already been published.

Big Four Accountancy Companies data collection strategy

The accountancy companies include most of the prominent accounting firms. They have Ernst & Young (E&Y), Deloitte, Klynveld Peat Marwick Goerdeler (KPMG), and PricewaterhouseCoopers (PwC). They provide services related to accounting, including auditing of other enterprises. The firms are known to employ many individuals in various parts of the world. Therefore, it would be a suitable place for researchers to investigate matters related to gender and ethnicity in the accounting industries. While working for these companies, employees are presented with only two options: working efficiently and being forced to leave. They are awarded promotions for individuals capable of adopting the environment by ensuring quality results. Another aspect the research is investigating among the ladies and people of color. Therefore, to obtain data from the big four firms, the researcher searched the company’s main website. The website gave the researcher an amazing opportunity of establishing regions within which the firms were operating. The researcher also investigated the sex, origin, and color of employees working for the organization.

Linguistic data

The research paper also investigated how the big four firms perform their activities to examine the issue of language contributing to gender and racial bias. Various features of grammar when individuals are conversing can lead to gender and racial discrimination. Thereby having a diverse number of employees, the firm acted as an important place where the researcher investigated the relationship between language pronoun and women occupying the high and well-paying managerial positions and the level of expectations and trust among the people of color.

Results

Linguistic search

The research study successfully identified ten papers that adequately covered the issue of gender and racial discrimination in the accounting industries. It also noted that only a few journals articles were available in bibliography data sources across the globe. It means that the issues of gender and racial discrimination in the accounting industry have not been effectively studied.

Also, the researcher conducted a secondary data collection process by investigating various abstracts from different articles which had studied the issue of language, gender, race, and the accountancy profession. Out of the ten research papers investigated by the researcher, four were not meaningful to the study. The studies that were not valid for the research include a previous survey conducted in 2007 by Brinn and John. The study did not have any relationship with gender bias and language in workplaces. The second one is a study conducted by Carnegie G, McWatters C, and Potter B, which also lacked the basics to relate gender bias with language. This is illustrated in Table 1 in the ‘Appendices’ section.

Big Four data

The research efficiently, through online research, identified specific countries in which the companies operated. The study also found that many people used sex-based phrases whenever conversing in workplaces in most countries. This is illustrated in Table 2 in the ‘Appendices,’ which critically shows the number of countries and evidence of gender-based language within the active regions.

Out of the total number of countries where the firms conduct their accounting activities, the countries mentioned above in the table were only significant for the study. They presented the factual information that the researcher was investigating concerning gender and racial bias in accounting firms. While there is variation throughout the Big Four, the collected statistics reveal that the average proportion of women on worldwide company boards is less than 25%. Notably, despite the Large Four’s influence, there is variability in the structure of international panels among the Big Four in gender diversity, suggesting that network-specific elements could also be driving influence.

Upcoming scientific work could take advantage of this variance to see if sexual identity designation at the national scale indicates gender balance only at Big Four. These Big Four function in various linguistic contexts; however, they have shared goals and objectives since they are part of a larger group. Examining the causes underlying women’s scarcity at the peak of the accounting industry in the Big Four by taking region variables including the language environment into consideration, as evidenced by the other descriptive and inferential statistics, could be a good reference for future investigation.

Race and accounting

The researcher investigated several articles from the database searches. Out of the ten pieces, only one article successfully investigated the issue of race in accounting in Anglo-Saxon contexts. The research found that racial discrimination in the accountancy profession was still addressed. Therefore, the finding was that racial groups were mainly attracted to working with their fellow minority individuals because they would be humiliated by the white community. Also, the research through article review found out that individuals of color could face mistreatment s while at work and be subjected to poor working conditions by the natives. Therefore, in most work environments, the whites were more favored than the people of color.

Discussions

The research discovered that the issue of gender and racial discrimination is not fully addressed. A few pieces of research have investigated the matter in a broad context. Therefore, there is a need to research racial and sexual identity discrimination in accounting drawing samples in specific countries. The literature that exists justifies racial and gender discrimination in the accounting industry. People of color, both males and females, face exclusions in accounting work-related matters. Factors such as language are contributing to biases. The study discovered that sex-based language was responsible for sexual identity discrimination. Most people find commonality in languages before building trust in workplaces. There are specific word phrases and pronoun that, in most cases, builds up expectations when people are in conversation. They are more likely to determine whether an individual will be employed in a specific accounting industry or promoted. The culture is responsible for the existence of sex-based language in society. The society holds some beliefs that seek to exclude females from managerial jobs. They allege that high-ranked positions are not for ladies but men while employment is provided for the boys. The big four comprises people of different gender and race. The study found that women and people of color were few top managerial jobs. The language was also a key contributor to the issue because some of these countries had previous sex-based linguistic and diverse cultures.

Significance of the study

The study paper seeks to justify whether gender and racial discrimination exist in working environments, especially in the accounting industry. It will be an eye-opener to most people, organizations, and the government towards workplace discrimination. It will also investigate various factors which are associated with the working biases. Lastly, the research will offer recommendations that would assist different individuals in addressing gender and racial discrimination and empower the minority community to seek opportunities in the accounting industry.

Future Research

According to this research paper, the big four companies are present in many regions worldwide. Both organizations indeed rely on common operational strategies within different cultural contexts. As a result, the regions are characterized by varying sex-based languages. Also, the research notes that most of the research targets Anglo-Saxon environments. Additionally, the issue of gender bias and racial discrimination in workplaces is not researched by many authors. Therefore, such gaps raise the need to conduct more research in the big four firms; particular regions and linguistic contexts would positively provide more information.

There are other areas with diverse linguistic diversity within themselves. Therefore, such countries present a gap in the accounting profession in which accounting researchers can investigate language diversity and its effects on accounting biases for gender and people of color.

A previous study used to obtain data for this research project has shown that females and people of color are charged high auditing fees compared to men (Hardies et al., 2015). Therefore, adequate research needs to be done within this environment to establish the causal elements for such biases and investigate whether they are related to sexual identity, language, and race in those specific countries.

Conclusion

The research intended to analyze sexual identity and racial bias in accounting. Gender and racial inequalities cases have been reported in previous studies. Both males and females of color experience humiliation in the accounting profession. On the issue of gender, it is clear that in many accounting institutions, the topmost position which pays well is preserved chiefly for many. The study has established that various factors subjected individuals to gender and racial discrimination while in workplaces. Language is one of the factors associated with subjecting individuals to work-related discrimination. Individuals with a common language are more likely to exclude or get preferred in organizations where they find commonality in their original languages. Other findings are that various pronouns or phrases within the societal level contribute to racial and gender discrimination in accounting. The research through secondary data sources has found out that the community associates some jobs with men other associate managerial positions with males in attempts to exclude the females from the lucrative roles in organizations. Also, most society associates women with motherhood and household responsibility, thereby initiating gender bias directed towards accounting industries.

The big four firms also presented different contexts of racial and gender bias. The firm has a wide range of employees and various cultural environments quickly investigating racial and gender discrimination. To help address gender and racial prejudice, the accountancy profession should ensure an equal and flexible working environment. Accounting firms should ensure that everybody is treated equally regardless of their color and gender. Opportunities and chances for career advancement should be awarded in a way that provides equity without excluding any specific minority groups. Also, accounting firms should develop institutional policies and regulations to help address equal treatment in workplaces. The guidelines should at least impose a specific gender ratio for every organization’s males and females. To address racial discrimination, the policies should develop a strict plan on handling such cases and the punishment they would incur if they are found guilty within the accounting premises. Research must be done to investigate gender and racial inequalities in workplaces. When people have more knowledge concerning the issue, it will quickly be addressed because of the already effective awareness. The awareness should target the society-level individuals who adopt various practices which encourage racial and gender mistreatment. Creating awareness would help to eliminate the sex-based linguistic models favoring inequalities. Also, the community should be educated on various issues that would affect specific individuals in workplaces, such as the cultural perception associating managerial jobs with males while insisting that mothers involve themselves with child-rearing and household activities. Females should be empowered and encouraged to apply for top administrative positions in the accounting industry. This can be achieved in a society that appreciates and is willing to mentor the females and ensure they get well-paying jobs as men do. To address racial inequalities on the same discerning, the white community should be encouraged to eliminate their thoughts of associating the black people with poor quality work and empower them in offices to provide them with a friendly work environment favorable for quality work results. Therefore, it is the responsibility of individuals in society and accounting institutions to educate people on the importance of gender and racial equality in workplaces. Also, they should provide alternative ways of addressing the issue and ensure their practices do not initiate or contribute to sexual identity and ethnic inequalities.

References

Accounting for bias. (2021, November 4). Bentley University. https://www.bentley.edu/news/accounting-bias

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Edgley, C., Sharma, N., & Anderson-Gough, F. (2016). Diversity and professionalism in the Big Four firms: Expectation, celebration, and weapon in the battle for talent. Critical Perspectives on Accounting35, 13-34. https://www.sciencedirect.com/science/article/abs/pii/S1045235415000623

Hardies K, Breesch D and Branson J (2015) The female audit fee premium. Auditing: a Journal of Practice and Theory34 (4): 171–195. https://meridian.allenpress.com/ajpt/article-abstract/34/4/171/54322/The-Female-Audit-Fee-Premium

Hardies K, Breesch D and Branson J (2014) Do (fe)male auditors impair audit quality? Evidence from going-concern opinions. European Accounting Review25 (1): 7–24. https://www.tandfonline.com/doi/abs/10.1080/09638180.2014.921445

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Appendices

Table 1: Illustrating the research papers successfully obtained when conducting the literature search.

Author Tittle Date Approach
Duff A and Mladenovic R Antecedents and consequences of accounting students’ approaches to learning: A cluster analytic approach 2015 Dialect and sexual identity are dependent variables for examining accountancy instructional techniques.
Edgley C, Sharma N, and Anderson-Gough F Diversity and professionalism in the Big Four firms: Expectation, celebration, and weapon in the battle for talent 2016 An organizational characteristic explains the absence of variety: language.
Belliveau M Is it engendering inequity? How social accounts create vs. merely explain unfavorable pay outcomes for women. 2012 Sexual identity is a significant predictor, and accountancy is linguistic.
Lan, T., & Jingxia, L On the gender discrimination in English. Advances in Language and Literary Studies, 2019 Language is viewed as a communication tool in every institution, including accounting institutions.
Sczesny, S., Formanowicz, M., & Moser, F. Can gender-fair language reduce gender stereotyping and discrimination? 2016 Language is the primary variable of the study, which can help address the bias.
Haynes K Sexuality and sexual symbolism as processes of gendered identity formation. An autoethnography of an accounting firm. 2013 Language is a factor in determining gendered domination.

Table 2: Showing the number of countries and evidence of gender-based language within the active regions.

Firm Number of regions Regions associated with gender bias language (%) Females on worldwide board (%)
Deloitte 140 54% 17.7%
Ernst & Young (E&Y) 158 51% 21%
Klynveld Peat Marwick Goerdeler (KPMG) 150 48% 3%
PricewaterhouseCoopers (PwC) 159 46% 10%