Alan J. Robb

Women students and staff in accountancy: The Canterbury tales

The growing body of literature about women’s experience of the working environment indicates that women have different experiences to men. Some of this literature narrows the focus to women in the professions, including in the accounting profession, and women as academics. There is scant literature about the experiences of women as students of accounting. This study provides experiences of women accounting academics and students as an accounting department became a much less male-dominated domain. Female students’ decisions to attend university were influenced primarily by family and friends, many of them women. Student—staff and staff—staff relationships varied depending on the personalities involved, with some gender discrimination being perceived by earlier graduates and the first women staff members. The commerce degree opened up job opportunities, particularly for women who graduated in the middle of the twentieth century. Many graduates perceived gender discrimination when they entered the business world, and female academic staff at appointment and on applying for promotion.

A Commentary on ‘Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence’

Sikka et al. (this issue) have produced what can be appropriately termed a polemic. As a term of disparagement, it means a controversial view intended to stir up trouble. In the positive—and more accurate—sense in which I use it we are presented with views that might not be welcomed by certain authorities despite their being the result of observation and verifiable evidence. Knowledge advances only when individuals are prepared to speak out against entrenched views and dogma. Galileo’s heliocentric views on the solar system did not endear him to the establishment, the Church, despite their being the result of observation and evidence. The views of anti-smoking campaigners on the dangers of cigarettes have not endeared them to the tobacco industry, despite the overwhelming evidence produced. Erin Brockovich’s presentation of evidence relating to the social harm caused by the activities of the Pacific Gas & Electric Company met with much resistance and denigration. Sikka et al. (this issue) document evidence that UK accountancy students are largely exposed to ‘narrow technicist matters’ and rarely discuss ‘ethics, social responsibility or how they might negotiate . . . organizational and social conflicts’ or determine ‘whether the accounting profession serves the public interest’. This evidence will not be welcomed by the accounting profession or by some educators. The globalization of business, together with historical links in law, finance and education, contributes to the homogeneity of accounting education around the world. The flawed education noted in the UK by Sikka et al. (this issue) is likely to be found elsewhere. The planned convergence of accounting practice, through the adoption of international accounting standards, is likely to increase the use of textbooks which ‘excel in providing technical details’ or in which the discussion of accounting principles amounts to ‘a restatement of official definitions and statements rather than employing any theory to examine Accounting Education: an international journal Vol. 16, No. 1, 47–49, March 2007

Ernest Adams Ltd: the demise of a family business:

This article tells of the changes experienced by a family business, through restructuring under outside professional management, until being taken over by a multinational company. Evidence was collected from interviews, annual reports and media articles. As a family business, the company exploited lower agency costs and sustained its profitability. Debt levels remained low. Under external professional managers, profitability declined and debt levels rose sharply. Informal communication networks were no longer utilized, and the professional managers were subject to criticism for excessive spending, inappropriate skills and a lack of industry knowledge. The board of directors began to function less effectively. Poor performance led to restructuring under three different CEOs, yet costs continually increased, profitability declined, and a takeover bid was successful. However, all responsibility, of course, cannot be placed on the new professional managers, who inherited responsibility for some decisions made prior to their period of stewardship. Also the family did not adequately plan for successful transition to professional management.