Women Accountants and Wellbeing

• Published in: Accounting horizons pp. 1 - 11
• Main Authors: Ghio, Alessandro, Moulang, Carly
• Format: Journal Article
• Language: English
• Published: 01.10.2024
• ISSN: 0888-7993; 1558-7975
• DOI: 10.2308/HORIZONS-2023-118

SYNOPSIS Women accountants continue to face numerous gendered barriers that challenge their ability to thrive. This study operationalizes a theoretical model grounded in conservation of resources theory to investigate the mechanisms through which women accountants’ psychological resources (wellbeing) are enhanced through informal organizational practices (role autonomy, psychological safety, supervisory support, organizational culture) and their relationship with organizational outcomes (engagement, burnout). Our survey findings highlight the crucial roles of supervisory support and psychological safety in boosting wellbeing. An organizational culture that fosters interpersonal trust also contributes positively. We emphasize the importance of wellbeing in reducing burnout and increasing engagement for women accountants. Our study identifies higher risk dimensions for women’s wellbeing, such as working in Big 4, having children, or being over 35. This research enhances our understanding of how psychological resources influence organizational outcomes, and stresses the significance of informal practices in supporting women accountants to thrive in a gendered profession. JEL Classifications: M41; L20; I31; I10.