摘要：The objective of this study was to determine whether the performance gap over a period of ten years between male- and female-owned small accounting firms has converged utilizing a resource-based framework to assess performance. The relevant assets for these firms included human, organizational, and entrepreneurial capital. An analysis of covariance (ANCOVA) was used to determine whether the gender productivity gap converged over this period of time. The response rates were 30 percent and 23 percent respectively for the 1993 and 2003 investigations. An analysis of the data indicates several important findings that (1) a performance gap exists when measured by gross revenues between male- and female-owned small accounting firms, (2) this performance gap has converged after ten years, and (3) the performance gap as measured by the ratio of net profit to sales indicates that female-owned small accounting firms do better than male owned accounting firms.
其他摘要：The objective of this study was to determine whether the performance gap over a period of ten years between male- and female-owned small accounting firms has converged utilizing a resource-based framework to assess performance. The relevant assets for these firms included human, organizational, and entrepreneurial capital. An analysis of covariance (ANCOVA) was used to determine whether the gender productivity gap converged over this period of time. The response rates were 30 percent and 23 percent respectively for the 1993 and 2003 investigations. An analysis of the data indicates several important findings that (1) a performance gap exists when measured by gross revenues between male- and female-owned small accounting firms, (2) this performance gap has converged after ten years, and (3) the performance gap as measured by the ratio of net profit to sales indicates that female-owned small accounting firms do better than male owned accounting firms.
关键词：male and female;small CPA firms;assessment;comparative financial performance;gross revenues and net profit comparisons;longitudinal studies
