A comparative Profile of Male-and-Female Owned Small Accounting Practices


  • Martha A. Fasci The University of Texas at San Antonio
  • Jude Valdez The University of Texas at San Antonio


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.


Download data is not yet available.


Bell, K., Randel, R., & Williams, K. (1995). Women in Management Accounting: Determined to Succeed. Management Accounting, (November) LXXVIl (5), 20-29.

Brush, C. G. (1992). Research on Women Business Owners: Past Trends, A New Perspective and Future Directions. Entrepreneurship Theory· and Practice, 76(4): 5-30.

Bird, B., & Brush, C. (2002). A Gendered Perspective on Organizational Creation. Entrepreneurship Theory and Practice, (Spring, 2002), 41-65.

Buttner, H. (1993). Female Entrepreneurs: How Far Have They Come? Business Horizons, 36:2.

Carland, J. W., Carland, J. W., Carland, J., & Pearce, J. W. (1995). Risk Taking Propensity Among Entrepreneurs, Small Business Owners and Managers. Journal of Business & Entrepreneurship, 7(1), 15-23.

Chaganti, R., & Parasuraman, S. (1996). A Study of the Impacts of Gender on Business Performance and Management Patterns in Small Business. Entreprenenrship Theory and Practice, 21(2), 73-75.

Cliff, J. E. (1998). Does one size fit all? Exploring the relationship between attitudes towards growth, gender, and business size. Journal of Business Venturing, (November 1998) 13(6): 523-542.

Cooper, C. (1992). The Non and Nom of Accounting for (M) other Nature. Accounting, Auditing and Accountability Journal, 5(3), 16-39.

Corcoran, M., & Duncan, G. (1979). Work History Labor Force Attachment and Earnings Difference between Races and Sexes. Journal of Human Resources, Winter, 3-20.

Cromie, S., & Hayes, J. (1988). Towards a Typology of Female Entrepreneurs. Sociological Review, 36,87-113.

Dess, G. G., Ireland, R. D., & Hitt, M. A. (1990). Industry Effects and Strategic Management Research. Journal of Management, 16(), 7-27.

Envick, B. & Langford, M. (1998). Behaviors of Entrepreneurs: A Gender Comparison. Journal of Business & Entrepreneurship, JO(I), 106-113.

Fasci, M. A. & Valdez, J. (1998). A performance contrast of male- and female-owned small accounting practices. Journal of Small Business Management, (July 1998) 36(3): 1-7.

Glass Ceiling Commission. (1995). A Solid Investment. Making Full Use of the Nation's Human Capital: Recommendations of the Glass Ceiling Commission. Washington, D.C.: U.S. Government Printing Office.

Goffee, R., & Scase, R. (1983). Business Ownership and Women's Subordination: A Preliminary Study of Female Proprietors. Sociological Review, 31, 625-648.

Hammond, T., Oakes, L., & Cooper, C. (1992). Some Feminisms and Their Implications for Accounting Practice. Accounting, Auditing and Accountability Journal, 5(3), 52-75.

Kalleberg, A. L. & Leicht, K. T. (1991). Gender and Organizational Performance: Determinants of Small Business Survival and Success. The Academy of Management Journal, 34(1), 136-161.

Kirkman, L. (1992). Integrating HERstory and HISstory in Accountancy. Accounting Organizations and Society, (April/May) 77(3), 287-297.

Larson, E. ( 1995). Victims in the Workplace? Investor's Business Daily, (June 2).

Lehman, C. (1992). HERstory in Accounting: The First Eighty Years. Accounting Organizations and Society, 17(3), 261 -285.

Levine, M. (1985). Work as a Central Life Interest in Male and Female Senior and Staff Accountants in Large CPA Firms. The Women CPA, January, 27-29.

Light, L, & Rosenstein, C. (1995). Race, Ethnicity, and Entrepreneurship in Urban America. New York: Aldine De Groyter.

Loprest, P. (1992). Gender Differences in Wage Growth and Job Mobility. American Economic Review, 82(2), 526-532.

Lustgarten, S. (1995). Business Ownership as an Employment Opportunity for Women, Office of Advocacy, U.S. Small Business Administration.

Malkiel, B., & Malkiel, J. (1973). Male-Female Pay Differentials in Professional Employment. American Economic Review, 63(4), 693-705.

Mallette, H., & McGuinness, N. (1998). Gender Differences in the Entrepreneurial Start-up Process. A Report for the Atlantic Canada Opportunities Agency and The Acadia Centre for Small Business and Entrepreneurship. Wolfville, N.S. Canada.

McKenchnie, S. A., Ennew, C. T., & Read, L. H. (1998). The Nature of the Banking Relationship: A Comparison of the Experiences of Male and Female Small Business Owners. International Small Business Journal, 16(3), 39-55.

Moore, D., & Buttner, H. (1997). Women Entrepreneurs: Moving Beyond the Glass Ceiling. California: Sage Publications.

Schroeder, D., & Reichardt, K. (2001). IMA 2000 Salary Guide. Strategic Finance LXXXII, (12), 24-37.

U.S. Small Business Administration. (2000). The State of Small Business: A Report of the President, Washington, D.C.: U.S. Government Printing Office.

Walnut, J. (1995). Women in Business: A Global Report Card. The Wall Street Journal July 26, B1.

Watson, J. (2003). Failure Rates for Female-Controlled Businesses: Are They any Different? Journal of Small Business Management, 41 (3) 262-277.

White, J. (1992). A Few Good Women: Breaking the Barriers to Top Management. New York: Prentice-Hall.



How to Cite

Fasci, M. A., & Valdez, J. (2004). A comparative Profile of Male-and-Female Owned Small Accounting Practices. Journal of Small Business Strategy, 15(1), 17-32. Retrieved from https://libjournals.mtsu.edu/index.php/jsbs/article/view/27