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A SUMMARY OF THE KEY FINDINGS
After investing significant time preparing for a career as a Chartered Accountant (CA), only 29%1 of South African female
graduates stay on at public-practice audit, tax and advisory firms, and those that do are less likely to make partner than
their male counterparts 2.
It’s not that women are not entering the profession. Every year there are more female than male graduates – and their
university marks are just as good3. This study asks why female CAs leave public practice, and explores dimensions of
the Job Demands-Resources4 model within the South African context. The model recognises that all jobs and
organisations have different limiting and helpful characteristics, termed job demands and resources, which could lead
to employees having the experience of job strain or increased well-being. High levels of job strain could ultimately
lead to staff turnover.
This is the first of four reports where we present the findings in our investigation into the differences in perceptions of
female qualified CAs and trainees using a large convenience sample of 851 female CAs and trainees in public practice
audit, tax and advisory firms.
- Report 1: Job demands: job insecurity, work overload and work-family conflict
- Report 2: Job resources: the external prestige of a firm, team climate, organisational support, task identity, growth
opportunities and advancement
- Report 3: Turnover intentions: wanting to leave
- Report 4: Job demands and job resources as predictors of turnover intentions
1
South African Institute of Chartered Accountants (SAICA) website membership statistics, 2009. www.saica.co.za
2
South African Institute of Chartered Accountants (SAICA) website membership statistics. www.saica.co.za
3
University of Johannesburg unpublished data.
4
Rothmann, S., Mostert, K. & Strydom, M. (2006). A psychometric evaluation of the Job Demands-Resources scale in South Africa. SA
Journal of Industrial Psychology, 32(4):76-86; De Braine, R., & Roodt, G. (2011). The Job Demands-Resources model as predictor of work
identity and work engagement: A comparative analysis. SA Journal of Industrial Psychology, 37(2), Art. #889, 11 pages. DOI: 10.4102/
sajip.v37i2.889
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THE RESULTS, THE IMPACT OF JOB INSECURITY, WORK
OVERLOAD AND WORK-FAMILY CONFLICT ON FEMALE
CHARTERED ACCOUNTANTS
Our data suggests the following:
Trainee CAs feel more secure in their jobs than qualified CAs
Not all CAs feel equally secure in their jobs. The most vulnerable group are qualified CAs, in contrast to trainee
CAs who tend to feel more secure.
In general, the least secure group are white, qualified CAs over 40 years of age, who are in relationships, who have
children and who have taken up flexible work hours. Young, single trainee CAs, from previously disadvantaged race
groups, feel higher levels of job security.
White, qualified CAs in a relationship feel the impact of work overload
There are significant differences in perceptions of work overload: white, qualified CAs feel the most overload; CAs who
are married or in a relationship feel the impact of workload more than trainees and single CAs.
Flexible work hours help: overall, CAs that have taken up flexible work hours feel less overload than those who work
standard hours.
Flexible work hours can help to manage work-family conflict
Single CAs and trainee CAs feel less conflicted over managing work-family responsibilities than those that are married
or in a relationship. Generally, flexible work hours can help to alleviate work-family conflict as CAs with flexible work
hours reported lower levels of work-family conflict than the other respondents. However, flexible work-hour benefits
lead to increased perceptions of job insecurity.
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RECOMMENDATIONS ARISING OUT OF
THE RESEARCH FINDINGS
When it comes to job demands, we propose seven key ways that firms can look at retaining their female workforces:
1. Investigate organisational and managerial practices: Women are leaving firms due to the internal dynamics in
the organisations. Poor internal dynamics are influenced by a misalignment between womens’ life cycles and their
personal needs as well as by prevailing societal gender and care-giving norms. Organisations should uncover the
needs of women and adapt practices accordingly.
2. Implement career paths: Talent managers could limit the high levels of job insecurity of female CAs by
implementing career paths that offer alternative lifestyle choices with associated career prospects for qualified
CAs. Coaching could assist female CAs to set and communicate relevant career goals and to reduce fears about
being replaced.
3. Understand that not all female employees have the same needs: The data shows a clear distinction between
female trainee and qualified female CAs. Managers should understand that these CAs have different challenges,
responsibilities and needs as their personal and career paths progress. A one-size-fits-all approach is probably not
the answer to retaining females, and firms should look to find solutions that can adjust over time.
4. Reassure white CAs that they have a role to play: The data shows that white female qualified CAs have higher
levels of job insecurity and overload. Investigate factors that contribute to this, including workload, number and size
of responsibilities, cultural norm differences and organisational promotion practices.
5. Take flexible work hours and family-friendly policies to the next level: These should be designed around the
choices that women and men could make for each of their life cycles, i.e. cycles such as early career, child-bearing,
etc. Policies should accommodate the unique care-giving needs of each life cycle.
6. Take the sting out of work-family practices: Utilising work-family benefits should never become a career-limiting
option. Women that adopt these practices should have alternative career progression options that promote growth,
development and that provide challenging projects.
7. Encourage a focus on wellness and managing stress in the workplace: The overall wellness and stress levels of
female CAs and trainee CAs should become a key measure to determine workforce health. Increased levels of stress
promote perceptions of overload and exacerbate work-life incongruences.
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CONTENTS
1. INTRODUCTION
The research model
The research method
How to read the graphs
Unpacking job demands
8
10
11
12
12
2. JOB INSECURITY
Does race have an impact on job insecurity?
Does being in a relationship impact job insecurity?
Does age have an impact on job insecurity?
Does the number of children impact job insecurity?
Do flexible work hours impact job insecurity?
Summary and interpretation: job insecurity
13
15
16
17
18
19
20
3. OVERLOAD
Does race have an impact on overload?
Does relationship status have an impact on overload?
Does flexible work hours have an impact on overload?
Summary and interpretation: overload
21
23
24
25
26
4. WORK-FAMILY CONFLICT
Does relationship status have an impact on work-family conflict?
Does flexible hours have an impact on work-family conflict?
Summary and interpretation: work-family conflict
27
29
30
30
5. RECOMMENDATIONS AND CONCLUSION
AUTHORS
Prof Anita Bosch
Mrs Stella Ribeiro
Dr Jürgen Becker
31
33
33
33
33
WOMEN IN THE WORKPLACE RESEARCH PROGRAMME
FACULTY OF ECONOMIC AND FINANCIAL SCIENCES AND DEPARTMENT OF ACCOUNTANCY
34
35
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1. INTRODUCTION
Every year at least half of the South African university graduates5 entering the Chartered Accountancy (CA) profession
as trainee CAs in public-practice audit, tax and advisory firms are women. On average, only 29%6 of these female
trainees stay on after their training contracts end, while most of their male counterparts stay on to pursue
careers in these firms.
It is not that these women are incompetent. Their university results are just as good.7
Bright young women are increasingly choosing Chartered Accountancy as it offers a challenging career with great
income-earning potential. They aspire to work in companies that offer safe and clean working conditions, where
well-groomed female role models skilfully go about their daily tasks.
Many young entrants are attracted by the prospect of specialised, stimulating work where there is great demand for
skills. And the demand is growing – it is estimated that an additional 22 000 skilled financial professionals8 will be
needed to fill financial positions in South Africa in the near future.
Firms have not sat idle about the fact that women are not staying on as employees. They understand the imperative to
create a gender-balanced workforce, and to retain the junior female talent pool in order to ultimately have more women
in senior management and partnership positions.9
As a response, they have introduced family-friendly benefits like flexible work-hours and extended maternity and
paternity leave. But women still leave.
Is it the nature of the work – long hours, tight deadlines, a highly pressurised environment, large amounts of
work-related travel – that turns these women away? Does it become so difficult to balance work and family
responsibilities that these women have no choice but to leave?
This research series aims to answer these questions by using recent research from the University of Johannesburg10
based on the Job Demands-Resources model.
5
In 2010, the University of Johannesburg, the largest residential provider of South African Chartered Accountants, released 126 female
graduates out of a total pool of 243 graduates into accounting practice.
6
South African Institute of Chartered Accountants (SAICA) website membership statistics.
7
University of Johannesburg, unpublished data.
8
SAICA and Tshwane University of Technology (2010). The Financial Management, Accounting and Auditing skills shortage in South
Africa, 1-95. Available from SAICA.
9
South African Institute of Chartered Accountants (SAICA) website membership statistics.
10
Procopiou Ribeiro, S. (2011). The retention of female accountants in South African public practice. Unpublished Masters dissertation,
University of Johannesburg.
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THE RESEARCH MODEL
JOB DEMANDS
Job insecurity
Overload
Work-family conflict
Age
Race
Marital status
Number of children
Flexi-hours
arrangement or not
JOB RESOURCES
Organisational job
resources:
External prestige
TURNOVER INTENTIONS
of female CAs
Interpersonal and social
relations job resources:
Team climate
Organisational job
resources:
Organisational support
Task-level job resources:
Task identity
Growth opportunities
Advancement
The Job Demands-Resources model11 defines job demands and resources as follows:
1. Job demands are the aspects of a job that require sustained physical or psychological effort from employees and are
associated with physiological or psychological costs like work pressure or stress.
2. Job resources are the supportive aspects of a job that lead to physiological and psychological wellbeing, assist
employees in achieving our work goals, and ultimately stimulate personal growth, learning, and development.
Job demands and job resources have the ability to predict certain organisational outcomes such as staff turnover
intentions. When demands outweigh resources, the desire to leave an organisation increases. Conversely, effective and
appropriate job resources can be used to reduce the impact of job demands, and to retain staff.
In this report we focus on job demands. These provide us with important data on potential stressors in the workplace.
11
Bakker, A.B., Demerouti, E. & Verbeke, W. (2004). Using the Job Demands-Resources model to predict burnout and performance.
Human Resource Management, 43:83-104.
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THE RESEARCH METHOD
During 2010, 7228 female CAs and female trainee CAs listed in the SAICA database were invited to participate in a
survey. We received a robust response from 851 participants.
We used structural equation modelling (SEM) to test the measurement quality of the components included in the model
as well as the overall fit of the model to the empirical data.
Having confirmed the measurement quality of the construct, a two-way between group analysis of variance (ANOVA)12
methodology was utilised to test how similar qualified CAs and trainee CAs are in terms of job demands in the work
place. The relative differences (or similarities) between the two groups were further examined by explicitly focussing on
their age, race, relationship status, number of children and whether or not they have taken up flexible work hours.
Out of 851 respondents, 316 stated that they are qualified CAs, 530 stated that they are trainees and five declined to
answer the question. Key characteristics of the sample are reported in the table below:
Race
CA
Trainee CA
% of CAs
% of trainee CAs
White
213
264
67.4%
49.8%
PDI: Asian, Black,
Coloured and Indian
103
266
32.6%
50.2%
Missing value
-
-
Age
CA
Trainee CA
% of CAs
% of trainee CAs
24-30
187
495
59.2%
93.4%
31-40
107
20
33.9%
3.8%
41+
16
6
5.1%
1.1%
Missing value
6
9
1.9%
2.8%
Relationship status
CA
Trainee CA
% of CAs
% of trainee CAs
In a relationship
216
297
68.4%
56.0%
Single
100
232
31.6%
43.8%
Missing value
-
1
0.3%
Number of children
CA
Trainee CA
% of CAs
% of trainee CAs
None
199
466
63.0%
87.9%
One
46
48
14.6%
9.1%
Two
55
9
17.4%
1.7%
Three
8
2
2.5%
0.4%
Four and more
3
1
0.9%
0.2%
Missing value
5
4
1.6%
1.3%
Flexible work hours
CA
Trainee CA
% of CAs
% of trainee CAs
Flexible work hours
117
62
37.0%
11.7%
No flexible work hours
197
466
62.3%
87.9%
Missing value
2
2
0.6%
0.4%
Not all respondents answer all questions, so the totals do not always add up to the total sample size. We have indicated
unanswered questions as missing values.
12
The chosen research design also allowed for the statistical investigation of main and interaction effects. Scheffe and Dunett’s T3
post-hoc tests were used when the main effect of age was examined with regard to job demands for trainee and qualified CAs.
Women in the Workplace Research Report 2012
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These findings can be used as a guide for firms wanting to develop strategies to retain female staff.
We used a convenience sample, not a representative sample, so technically these results cannot be seen to reflect
the perceptions of all South African women CAs and female trainee CAs.
Having said that, the sample size is impressive. The statistical power, guarding against type I errors, was sufficient.
Against this background, we are convinced that the trends found in the current sample are applicable to South African
female CAs in public-practice audit, tax and advisory firms.
HOW TO READ THE GRAPHS
In each section we present the findings visually and discuss the implications.
In this graph, CAs are shown in purple and trainee CAs in blue.
We can see that CAs in a relationship are the most impacted, single trainee CAs are the least.
The steep downward slope of the purple line shows that there is a big difference of perceptions between CAs who are
in a relationship, and those who are not.
The gentle slope of the blue line shows that the perceptions of trainees in a relationship are not that different to those
who are single.
The left point of the purple line is the highest point on the graph. The higher up the point, the greater the average of all
perceptions for that group – so CAs who are in a relationship feel the most impacted. The right point of the blue line is
the lowest point on the graph, so trainee CAs who are single feel the least impacted.
UNPACKING JOB DEMANDS
We asked female CAs and trainee CAs about their perceptions around three elements of job demands:
- Job insecurity13: Does she feel that she will keep her position within the firm over the next year
- Overload14: Does she experience a burden from work, mental or emotional overload
- Work-family conflict15: Does she experience conflict between her work and personal responsibilities
We report the results only where demographics do have a significant impact on perceptions.
13
14
15
Job insecurity scale’s Cronbach alpha = 0.899
Overload scale’s Cronbach alpha = 0.845
Work-family conflict scale’s Cronbach alpha = 0.971
Cronbach’s alpha reflects the internal consistency reliability of measures. Typically, high values reflect greater degrees of reliability, 0.80
being acceptable scale reliability.
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2. JOB INSECURITY
Job insecurity is an employee’s fear of losing their work16 or not remaining employed at the same organisational
level. Job insecurity causes stress and has short- and long-term consequences for both employees and
organisations17. For employees, high levels of job insecurity may lead to psychological withdrawal and emotional
exhaustion. Emotional exhaustion could reinforce feelings of work overload and work-family conflict. The monitoring
of levels of perceived job insecurity is important to public-practice, audit, tax and advisory firms, as high levels of job
insecurity reflect in decreased teamwork, productivity and overall employee engagement.
16
Hartley, J., Jacobson, D., Klandermans, B. & Van Vuuren, T. (1991). Job Insecurity: Coping With Jobs at Risk. London: Sage.
Van Wyk, M. & Pienaar, J. (2008). Towards a research agenda for job insecurity in South Africa. Southern African Business Review,
12(2):49-86.
17
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DOES RACE HAVE AN IMPACT ON JOB INSECURITY?
Figure 1: The impact of race on feelings of job insecurity
Qualified CAs report higher levels of job insecurity than trainee CAs, with qualified white CAs in particular reporting
the highest levels of job insecurity.
In the South African context, these findings are not unexpected: the Employment Equity Act (1998), the Skills
Development Act (1998), and the Broad-Based Black Economic Empowerment Act (2003) aim to ensure racial
representation in the workplace and consequently previously disadvantaged candidates are generally considered more
employable than their white counterparts.
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DOES BEING IN A RELATIONSHIP IMPACT
JOB INSECURITY?
Figure 2: The impact of being in a relationship on feelings of job insecurity
Both female CAs and female trainee CAs who are in a relationship feel more insecure in their jobs than their single
counterparts. They are impacted by the added stress of having to balance work with personal life as they divide their
attentions between these two domains.
We see evidence of this in other studies: when asked about their future careers, female students note that they will
have to balance their careers with their family-life, but male students do not refer to their future family-life unless
probed about it.
Socially, or biologically, depending on your world view, women assume care-taking responsibilities more readily than
men18. The more time spent looking after family and the elderly, the less time available for face-time at work, and the
greater the feelings of job insecurity.
18
Gürtler, S. (2005). The ethical dimension of work: A feminist perspective. Hypatia, 20(2):119-227.
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DOES AGE HAVE AN IMPACT ON JOB INSECURITY?
Figure 3: The impact of age on feelings of job insecurity
Figure 3 illustrates that CAs and trainee CAs show increasing levels of job insecurity up to the age of 40.
However, trainee CAs over 40 are the most confident about the security of their jobs (trainee CAs over 40 represent 0.7%
of the respondents and therefore these results should be read with caution).
The older, more experienced female CAs, who are the pool from which leaders will be chosen, are the least secure in
their jobs.
When people feel that their jobs are not secure, they often choose to leave an organisation and sometimes exit the
profession completely.
Public practice firms who are serious about the retention and subsequent promotion of women need to pay
special attention to creating higher levels of job security for their middle-aged and mature female CAs.
A longitudinal study conducted in Sweden indicated that negative work characteristics, which related to high job
demands and low social support, “…contributed significantly to the biological stress levels in middle-aged women.”
Evolahti, A., Hultcrantz, M., & Collins, A. (2006). Women’s work stress and cortisol levels: A longitudinal study
of the association between the psychosocial work environment and serum cortisol. Journal of Psychosomatic
Research, 61:645.
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DOES THE NUMBER OF CHILDREN IMPACT
JOB INSECURITY?
Figure 4: The impact of the number of children on feelings of job insecurity
Women around the world are having careers before they are having children: in developed nations there is a trend
that women are having children later in life – in 1987, just 4% of first-time mothers were over 35 years old, in 2005 the
figure more than doubled to 11%, with corresponding decreases in first-time mothers younger than 25 years old.19
We see this in our sample: only 11.4% of the trainees (7% of the total number of respondents) have children.
By looking at the interaction effect between job position and number of children we see that having children does
impact feelings of job security for both CAs and trainee CAs. It’s a mirror image: again, on average, CAs experience
higher levels of job insecurity than trainee CAs. CAs with one child reflect higher levels of insecurity than those who are
childless – but this drops with the second child, rises sharply with the third child and drops to the lowest point with the
fourth child. Conversely, trainee CAs show the opposite to qualified CAs: job insecurity decreases as they move from
one child to more, unless they get to the fourth child, where it rises steeply.
There are two potential factors to consider when viewing the graph: the effect of the ‘second shift’ and the impact of an
extended family network.
The second shift20: when women go home after work, they generally start their ‘second shift’ spending more time
on childcare and household tasks than men. Time spent on these tasks significantly reduces productive work or
leisure time.
A Canadian study indicated that the family-friendly policies and family resources of firms showed little benefit for
women with children. Instead, a firm’s family-friendly policies and resources increased father’s productivity levels and
allowed them more time for leisure20. “Family-friendly policies are [therefore] not primarily beneficial only to mothers
trying to balance work and family”.21
Cultural differences might also account for the differences in perceptions of job insecurity for trainees with children.
In black African culture the extended family often helps with raising children.22 As the extended support network
could help alleviate the impact of children on job security for mothers, having children becomes less of a threat to
career progression.
19
Lui, K. & Case, A. (2011). Advanced reproductive age and fertility. Journal of Obstetrics and Gynaecology Canada, 33(11):1165-1175.
Hochschild, A.R. & Machung, A. (2003). The second shift. New York, Penguin. New York Times Notable Book.
21
Wallace, J.E. & Young, M.C. (2007). Parenthood and productivity: A study of demands, resources and family-friendly firms. Journal of
Vocational Behavior, 72:110–122.
22
Van Vlaenderen, H., & Cakwe, M. (2003). Women’s identity in a country in rapid social change: The case of educated black South African
women. Psychology and Developing Societies, 15(1): 69–86.
20
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DO FLEXIBLE WORK HOURS IMPACT JOB INSECURITY?
Figure 5: The impact of flexible work hours on job insecurity
For both CAs and trainee CAs, women who adopt flexible work hours report higher levels of job insecurity than those
who do not.
Firms often offer flexible working hours as a means to support work-life demands – but if taking up flexible work hours
leads to feelings of job insecurity, the arrangement is not unlocking the benefits it could.
If taking up flexible work hours adds to job insecurity, then there must be something about the way it is implemented
that needs to be addressed. We suggest that the organisational culture of firms that offer flexible work hours is not truly
supportive of these arrangements. Work needs to be done in changing the attitude towards flexible work hours before
the full benefits to both staff and the firm can be realised.
The culture of accounting public practice firms was
developed by men for men and, over the years, this culture
has not adapted to changes in the demographics of the
profession. The male-dominated culture does not allow
for life cycle needs unique to women, e.g., child-bearing,
childcare and care taking in general.
Barker, P.C. & Monks, K. (1998). Irish women accountants
and career progression: A research note. Accounting,
Organizations and Society, 23(8):813-823.
Organisations should ensure that people
who utilise family-friendly policies should not
experience negative career consequences,
such as career plateauing or negative coworker relationships.
Bellavia,G.,& Frone, M.R. (2005).Work-family
conflict. In Barling, J. Kelloway, E.K. ,&
Frone, M. (Eds.), Handbook of work stress.
Thousand Oaks: Sage.
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SUMMARY AND INTERPRETATION: JOB INSECURITY
It is surprising that qualified CAs state higher levels of insecurity than trainee CAs.
The CA(SA) designation is a prestigious one that is hard earned. National and global firms place great value on a CA’s
ability to add to the success of top companies worldwide. Recent economic failures and hardships have created a need
and demand for CAs locally and globally.
So, why do qualified CAs feel so much more insecure in their jobs than trainee CAs?
We know that the career path of a trainee CA is clearly defined and planned with fixed formal studies for four years and
a three year-training contract on a trainee level. The clear and fixed career path probably provides a sense of security.
In comparison, qualified female CAs make decisions about their careers and the firm where they choose to work.
Although the career pathways for qualified CAs in public-practice audit, tax and advisory firms are clearly defined, it
seems as if these are built around the life and career requirements of an ‘androgynous’ human being. As women start
to juggle the responsibilities of family, child bearing and care-giving, their sense of job security decreases. While taking
on flexible work hours may help to manage these conflicting demands, it does not lead to an increased sense of job
security.
It is clear that there remains work for firms to do. The answer may be in looking at how the culture of the firm supports
women as they transition from being single and able to devote their efforts and energies into their careers, to having to
juggle family and care-giving responsibilities, while remaining valuable employees.
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Women in the Workplace Research Report 2012
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3. OVERLOAD
Work in public-practice audit, tax and advisory firms is characterised by long hours with extensive volumes of work, and
the need for consistent detail and precision. It can be a demanding environment: the work is hard, the pace is fast, and
the results must be accurate.
Qualified CAs experience significantly higher levels of work overload than trainee CAs. But within these groups, do all
women feel the impact of work overload equally, and are any demographic variables reliable predictors of feelings of
work overload?
Recent research has shown that the prevalence of psychological distress is higher in those employees who are
required to work more than 60 hours per week, which is not uncommon for accountants in public practice audit,
tax and advisory firms.
Hilton, M.F. (2008). The prevalence of psychological distress in employees and associated occupational risk
factors. Journal of Occupational and Environmental Medicine, 8.
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DOES RACE HAVE AN IMPACT ON OVERLOAD?
Figure 6: The impact of race on overload
White qualified CAs report higher levels of overload than Asian, Black, Coloured and Indian CAs, but for trainee CAs
there was no statistically significant difference across racial groups.
Why do qualified CAs, and in particular white CAs, feel so overloaded?
Does losing the bulk of the trainee CAs once their training contract is over mean that those who stay behind have to
carry the extra burden of low numbers of management staff and the additional investment in time to train up the next
batch of trainees?
Why is this perceived work overload different for white CAs? It is a result of culture and the nuanced differences in work
and family identities, together with prevailing social norms that determine how work overload is experienced? And more
importantly, what can firms do to offer additional support to these qualified female CAs who feel so overloaded?
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DOES RELATIONSHIP STATUS HAVE AN
IMPACT ON OVERLOAD?
Figure 7: The impact of being in a relationship on overload
Again, CAs feel more overloaded than trainee CAs, and for both qualified and trainee CAs, being in a relationship
seems to amplify perceptions of overload.
This seems understandable: people in a relationship would probably have to balance their time between work,
family and their partners, while their single peers have fewer demands.
These findings are reflected in other studies: An Australian study found that overload could be explained by
consumption pressures and gendered social expectations.23 Consumption pressures relate to the ability to be more
economically active and stable when a household has a second income. Gendered social expectations are rooted in
cultural norms such as what it means to be a ‘good wife’ and generational thoughts about ‘having it all’.24
23
Brysona, L., Warner-Smith, P., Brown, P. & Frayd, L. (2007). Managing the work–life roller-coaster: Private stress or public health issue?
Social Science & Medicine, 65:1142–1153.
24
Brysona, L., Warner-Smith, P., Brown, P. & Frayd, L. (2007). Managing the work–life roller-coaster: Private stress or public health issue?
Social Science & Medicine, 65:1142–1153.
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DO FLEXIBLE WORK HOURS HAVE AN
IMPACT ON OVERLOAD?
Figure 8: The impact of flexible work hours on overload
Most women CAs have not taken up flexible work hours: only 38% of CAs and 11% of trainees in our sample make use
of flexible work hours.
The CAs and trainees who use flexible work hours report significantly lower levels of overload than those who do not
use flexible work hours.
A meta-analysis of the relationship between gender and
burnout challenge the commonly held belief that female
employees are more likely to experience burnout than
male employees. The study revealed that women are
slightly more emotionally exhausted than men, while
men show higher levels of cynicism. Cynicism is a form
of ‘jaded negativity’ characteristic of burnout
Purvanova, R.K. & Muros, J.P. (2010). Gender differences
in burnout: A meta-analysis. Journal of Vocational
Behavior, 77:168–185.
In a study of Irish women accountants, 82%
of women thought that it was essential to
put in very long hours, to get to the top in
an accountancy career.
Barker, P.C. & Monks, K. (1998).
Irish women accountants and career
progression: A research note. Accounting,
Organizations and Society, 23(8):813-823.
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SUMMARY AND INTERPRETATION: OVERLOAD
Women who are in a relationship have heightened feelings of work overload. This implies that roles and responsibilities
both within and outside the work place need to be taken into account when understanding what drives the feeling of
work overload, as time and emotional energy is spread across these multiple demands and responsibilities.
A US study on married professionals indicates that the differences in working hours observed between the wife and
husband related to how “… men and women construe their work and family identities.”25 Men worked long hours
irrespective of the strength of their work and family identities. In contrast, women’s working hours became shorter when
their family identities were strong and the work context allowed for reduced hours.
While flexible work hours help to alleviate the feelings of work overload, we have seen from the investigation into job
insecurity that women who take up flexible work hours feel less secure in their jobs than those who do not. Putting in
long hours may be seen as a sign of dedication to the firm, of being someone that goes the extra mile and has the
interests of the firm at heart, and consequently those that put in the hours may be seen as being more committed than
those who do not.
25
Greenhaus, J.H. , Peng, A.C. & Allen, T.D. (2012). Relations of work identity, family identity, situational demands, and sex with employee
work hours. Journal of Vocational Behavior, 80:27.
Women in the Workplace Research Report 2012
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Women in the Workplace Research Report 2012
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4. WORK-FAMILY CONFLICT
Women may choose to take on roles outside the work environment. Women may choose to become mothers, and
women with aging parents and other dependants may take on the primary responsibility for looking after them.
Balancing these conflicting demands of work and family becomes an increasingly challenging juggling act. Is this one of
the reasons why so many women are leaving public-practice, audit, tax and advisory firms?
How can public-practice audit, tax and advisory firms adapt their management policies and practices to embrace the
reality of care responsibilities of their female employees?
Women in the Workplace Research Report 2012
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DOES RELATIONSHIP STATUS HAVE AN IMPACT
ON WORK-FAMILY CONFLICT?
Figure 9: The impact of being in a relationship on work-family conflict
CAs and trainee CAs in a relationship report higher levels of work-family conflict than those who are single.
This is not unexpected. Many other research studies26 have already pointed out that work-life balance is often a
contributing factor leading to women opting out of careers in public-practice audit, tax and advisory firms.
Family supportive supervision approaches by managers assists with “effective work-family integration and
employees’ well-being.”
Straub, C. (2012). Antecedents and organizational consequences of family supportive supervisor behavior: A
multilevel conceptual framework for research. Human Resource Management Review, 22:15.
26
Previously listed studies.
Women in the Workplace Research Report 2012
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DOES FLEXIBLE HOURS HAVE AN IMPACT ON
WORK-FAMILY CONFLICT?
Figure 10: The impact of flexible working hours on work-family conflict
As was the case with overload, a significant difference was noted between the CA and trainee CA groups. In both
groups, however, those with flexible work hours experience lower levels of work-family conflict than those who do not
work flexible hours.
SUMMARY AND INTERPRETATION: WORKFAMILY CONFLICT
Women who are in a relationship report higher levels of work-family conflict than those who are not. Flexible work hours
can help to manage this conflict – as both CAs and trainee CAs with flexible work hours feel less work-family conflict
than those without. But it must be responsibly implemented, as we have seen previously that taking up flexitime can
lead to heightened levels of job insecurity.
Other research has shown that arrangements for flexi-hours are attractive at the surface, but often flawed in
implementation. While employees with more work-time control are more inclined to have lower work-family conflict,27
for many, flexi-hours provides for a flexible place of work, not reduced hours of work. The separation between work and
non-work28 is difficult, and women with flexi-arrangements often end up spending more hours working than their formal
agreements specify.
27
Moen, P. Kelly, E. & Huang, Q. (2008). Work, family and life-course fit: Does control over work time matter? Journal of Vocational
Behaviour, 73:414–425.
28
Grotto, A.R. & Lyness, K.S. (2010). The costs of today’s jobs: Job characteristics and organizational supports as antecedents of negative
spillover. Journal of Vocational Behavior, 76:395–405.
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Women in the Workplace Research Report 2012
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5. RECOMMENDATIONS
1. Since the supply-side of female graduates to the accountancy profession is more than that of males, public-practice
audit, tax and advisory firms should investigate their organisational and managerial practices. Women are
opting out of these firms due to the internal dynamics in the firms based on a misalignment between their life
cycles (i.e. early career, child-bearing, etc.) and their personal needs as well as prevailing societal gender and
care-giving norms. Organisations should understand the needs of women and adapt practices accordingly.
2. Talent managers could limit the high levels of job insecurity of female CAs by implementing career paths that offer
alternative lifestyle choices with associated career prospects for qualified CAs. Coaching could assist female CAs to
set and communicate relevant career goals and to reduce fears about being replaced.
3. The data shows a clear distinction between female trainee CAs and qualified female CAs in public-practice audit,
tax and advisory firms. Managers should take cognisance of the fact that each group is unique and has different
challenges, responsibilities and needs at any given time. Perhaps solutions to attract and retain these professionals
lie in finding solutions to address the job demands, as reflected in this report, of each group individually. Female
employees should not be treated as a homogenous grouping.
4. Firms should pay attention to the racial dynamic relating to increased levels of job insecurity and overload as
indicated by qualified white female CAs. Workload, number and size of responsibilities, cultural norm differences
and organisational promotion practices could be investigated.
5. Family-friendly policies, which could include flexible work hours and other arrangements, should be designed
around the life cycle choices of women and men. These policies should accommodate the unique care-giving needs
of each life cycle.
6. Utilising work-family benefits should never become a career-limiting option. Women that adopt these practices
should have alternative career progression options that promote growth, development and provide challenging
projects.
7. The overall wellness and stress levels of female CAs and trainee CAs should become a key measure to
determine workforce health. Increased levels of stress promote perceptions of overload and exacerbate
work-life incongruences.
CONCLUSION
The findings from this study have direct implications for organisational initiatives aimed at lowering the high turnover
rate of female CAs in public-practice, audit, tax and advisory firms.
The nature of work practices in the accounting profession are unlikely to change. Research suggests that providing
adequate job resources may counteract the negative effects of high job demands and therefore firms need to recognise
the needs of their female employees in order to develop practices and policies that will reduce job demands.
In this report we showed that female CAs and trainee CAs have distinctive needs as they perceived job demand
pressures differently. Targeted interventions for each of these groups are essential to improve employee retention. In
addition, demographic differences such as age, race, relationship status, and number of children, have a significant
impact on perceptions about job insecurity, work overload and work-family conflict.
The second and third reports of this series will examine trainee and qualified CA’s perceptions of job resources and
turnover intentions, and identify the differences between and within these groups. Statistical findings in the first three
reports will be integrated in report four, which will present a predictive model of turnover intentions. This predictive
model has the potential to provide organisations with important information which can be used to lower attrition rates
and retain women in public-practice audit, tax and advisory firms.
Women in the Workplace Research Report 2012
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AUTHORS
PROF ANITA BOSCH
Anita is energised by challenges that involve optimal organisational functioning and the creation of workplaces where
employees are positive, engaged and committed. She is an Associate Professor in Human Resource Management at the
University of Johannesburg where she is also the lead researcher of the Women in the Workplace research programme.
She serves as the editor for Africa of the journal Equality, Diversity and Inclusion and is the editor of the annual Women’s
Report of the South African Board for People Practices. Anita consults in the areas of HR strategy, employer branding,
dialogue and large group processes, and leadership development. She holds a PhD from the School of Management at
the University of Southampton (United Kingdom).
[email protected]
MRS STELLA RIBEIRO
Stella is a qualified Chartered Accountant and a member of the South African Institute of Chartered Accountants. She
completed her articles at PricewaterhouseCoopers in the Financial Services Banking and Capital Markets division. She
works as a Senior Lecturer in the department of Accountancy at the University of Johannesburg. Stella holds a Masters
degree in Commerce with specialisation in International Accounting from the University of Johannesburg. As a member
of the CA profession she is passionate about the provision of high quality education to prospective CAs and to finding
workable solutions to address gender concerns in practice.
[email protected]
DR JÜRGEN BECKER
Jürgen specialises in the building of structural and mathematical models which can be applied to diagnose and inform
human capital solutions in the workplace. He has helped numerous organisations in the public and private sector to
position their human capital investment through sound business intelligence. Jürgen is a consultant at the Statistical
Consultancy Service of the University of Johannesburg (STATKON) and lectures psychometrics, research design and
predictive statistical modelling. He has published in the areas of organizational culture, values, assessment centres,
integration of minorities in the workplace, burnout and organizational wellness.
[email protected]
Women in the Workplace Research Report 2012
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