摘要：This study examines the similarities and differences in business, personal, and attitudinal characteristics reported by male- and female-owned small accounting firms. The overall objective of the study is to produce profiles based on gender for owners of small accounting firms. A survey was undertaken which included a national random sample of 1,000 female- and 1,000 male-owners of accounting practices, and a 30 percent response rate was obtained. While entrepreneurship has the potential for providing women in the accounting profession a viable avenue for escaping any limits in career progression working for others, female-owned accounting firms earn less, are smaller, report more discrimination, have on average been in existence a shorter time, are typically home-based and have a shorter work experience base than male-owned businesses.
