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Despite popular portrayals of women's current success in public accounting, labour force statistics indicate that few women actually advance to partnership level positions. Accounting research on the scarcity of female partners tends to approach this issue from a person‐centred perspective and to focus on the characteristics of women as an explanation for their occupational status. Demonstrates that a situation‐centred perspective provides a useful contribution in understanding the scarcity of women partners. The findings are based on a survey of 188 male and 184 female accountants.

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