期刊名称：e-Journal of Business Education & Scholarship of Teaching
印刷版ISSN：1835-9132
出版年度：2010
卷号：4
期号：2
页码：29-42
出版社：Australian Business Education Research Association
摘要：The purpose of this paper is to explore the issue of possible cultural and historical explanations of why Indonesian women's higher participation in tertiary accounting studies has failed to lead to a commensurately higher participation in the upper echelons of public accounting careers. T his paper has adopted the ideographic subjectivist approach which suggests that research should be culturally and historically informed. Women interviewed for this study repeatedly mentioned two cultural and historical barriers to their fuller participation in the public accounting profession. Firstly, it was noted that Javanese expectations of "proper" behavior in women did not lend itself to some aspects of public accounting work (the need to travel away from home and to have contact with male colleagues and clients were particula rly mentioned). Secondly, Javanese expectations that women ensure the smooth running of the household made it difficult for women to devote the time and energy required for a full professional life if they also had to balance the needs of a family. The methods of unstructured interviews with women working in Indonesian public accounting practices and a literature review on the issue of cultural and historical influences on Indonesian women are used to direct attention to participation issues and to encourage future exploration of barriers to women's full participation in public accounting in Indonesia.
关键词：Indonesia; women; education; accounting; barriers; domestic burden; ; ideographic. ; ; ; ; ; ; ; var currentpos;timer; function initialize() { timer=setInterval("scrollwindow()";10);} function sc(){clearInterval(timer); }function scrollwindow() { currentpos=document.body.scrollTop; window.scroll(0;++currentpos); if (currentpos != document.body.scrollTop) sc();} document.onmousedown=scdocument.ondblclick=initialize Lindawati ; & Smark – Volume 4; Issue 2 (2010) ; . e-JBEST Vol.4; Iss.2 (2010) ; ; 33 ; Introduction ; ; A quiet revolution has been taking place in women's accounting education in ; Indonesia over the past decade. The number of women completing tertiary ; level accounting studies in both public and private Indonesian Universities has ; begun to outnumber men completing the same degrees (Ditjen DIKTI; 2004). ; Interestingly; this increase in the number of women accounting graduates with ; relevant expertise has not yet seen a comparable rise in number of women ; working in the public accounting sector at higher levels of seniority (Directory ; IAI; 2004). While the numbers of women entering the profession at junior ; levels has increased somewhat (Directory IAI; 2004) from levels noted in ; 1999; comparatively few women have yet reached the senior manager or ; partner level in public accounting in Indonesia (Directory IAI; 2004). ; ; Stating the Issue ; ; The modernisation and globalisation influencing the world has not bypassed ; Indonesia. It has; however; created a paradoxical impact upon the cultural ; dynamics of women and the roles they take up (or feel they are expected to ; take up) in society (Ingham; 2005). One of the important aspects of these ; changing dynamics is considered to be the changing role of women in ; Indonesian society. However; according to the official statistics of 2005 ; released by Central Bureau of Statistics (Biro Pusat Statistik; 2005); of the ; working-age group of female Indonesian population totalling 77 million people; ; only 43 per cent were considered employed outside the home. Almost half of ; all employed women worked in the agricultural sector; and a further quarter of ; them were involved in trades. Fourteen percent were categorized as being ; employed in services; with the remaining female workforce distributed across ; various industries (Depnakertrans; 2005 cited in Ford and Parker; 2005; p.9). ; ; Meanwhile; the official reports of the Direktorat Jendral Pendidikan Tinggi ; (Ditjen DIKTI; 2004) shows that more than half of the tertiary students ; studying business and accounting are female; and this trend has been ; increasing over the last ten years. Similarly; a high percentage of graduates ; beginning their careers in public accounting firms are women. However; the ; internal statistics of various public accounting firms and BPK suggest that ; there is a high attrition rate amongst these beginning low-level staff and that ; few of them advance to the levels of managers; senior managers; partners or ; owners to the same extent as their male colleagues (Ditjen DIKTI; 2004). ; ; That there may be cultural and historical factors involved is borne out by the ; following excerpt from an interview with a female partner at a KAP (local small ; to medium accounting firm) firm when asked about the scarcity of women who ; were employed at a senior level: ; ; "We assume that it is a domestic factor [involved in the few women at senior ; levels]. What we are talking about are internal problems for women per se and as ; a wife; they need family support from the husband; parents; brothers and sisters. ; There are many reasons put forward and sometimes these are unreasonable. For ; example some of our women auditor staff who have been ordered to go out-of- ; town or to another island to take an auditing client come up with many excuses
