Gender Differences in Management Style: Evidence from the Accounting Profession

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Gender Differences in Management Style Evidence
from the Accounting Profession

• Presentation by
• Deborah H. Turner, Ph.D., CPA
• DuPree College of Management

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The research

• This presentation is based on a research study by
  Karen Collins of Lehigh University.
• The study was commissioned by the American
  Womans Society of CPAs and supported financially
  by a number of firms including J.P. Morgan, Sara
  Lee, Deloitte Touche, and KPMG Peat Marwick.

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The purpose

• The study was designed to learn more about how
  female and male accountants interact with and
  influence others in their work organizations.
• Some have posited that women have not risen to
  senior management positions because women are not
  as effective at managing as men. Is this true??

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The research questions

• What management styles do female and male
  accountants use?
• Do the management styles followed by female
  accountants differ from those of their male
  colleagues?
• Are the management styles of female and male
  accountants accepted by others?

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Three management styles examined Management by
exeption

• Management by exception (command and control)
• Managers wield power based on their position in
  the organization.
• Concentrate on identifying and correcting
  mistakes and taking disciplinary action.

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Three management styles examined Contingent
reward leadership

• Contingent reward leadership
• Manager lets subordinates know what is expected
  of them and what they will receive if they meet
  the stated objectives.
• Management style establishes a contract that
  specifies job requirements and rewards good
  performance.

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Three management styles examined
Transformational leadership

• Transformational leadership
• Managers provide meaning and challenge to their
  subordinates work.
• Managers encourage others to approach problems
  from new perspectives.
• Managers work one-on-one with subordinates to
  meet their professional and emotional needs.
• Managers serve as role models.

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Management skills examined

• Problem analysis decision-making
• Communicating
• Time management
• Coaching developing
• Conflict management
• Delegating

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Conclusions of study

• Work organizations should be gender neutral in
  the selection and promotion of managers.
• Female accountants are at least as effective at
  managing as their male colleagues.
• Females are more likely than males to use the
  most effective style (transformational
  leadership) and less likely to use the least
  effective style (management by exception).

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Conclusions of study--continued

• Organizations that restrict the advancement of
  women based on the false belief that women are
  not as good at managing as men may be
  underutilizing their female personnel, thereby
  reducing the effectiveness of their companies.

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More information?

• Contact Debby Turner at deborah.turner_at_mgt.gatech
  .edu