Women in Workplace - CA Public Practice - 2012

2Women in the Workplace Research Report 2012

A SUMMARY OF THE KEY FINDINGSAfter investing signifi cant time preparing for a career as a Chartered Accountant (CA), only 29%1 of South African female graduates stay on at public-practice audit, tax and advisory fi rms, and those that do are less likely to make partner than their male counterparts 2.

It’s not that women are not entering the profession. Every year there are more female than male graduates – and their university marks are just as good3. This study asks why female CAs leave public practice, and explores dimensions of the Job Demands-Resources4 model within the South African context. The model recognises that all jobs and organisations have different limiting and helpful characteristics, termed job demands and resources, which could lead to employees having the experience of job strain or increased well-being. High levels of job strain could ultimately lead to staff turnover.

This is the fi rst of four reports where we present the fi ndings in our investigation into the differences in perceptions of female qualifi ed CAs and trainees using a large convenience sample of 851 female CAs and trainees in public practice audit, tax and advisory fi rms.

- Report 1: Job demands: job insecurity, work overload and work-family confl ict - Report 2: Job resources: the external prestige of a fi rm, team climate, organisational support, task identity, growth

opportunities and advancement - Report 3: Turnover intentions: wanting to leave - Report 4: Job demands and job resources as predictors of turnover intentions

1 South African Institute of Chartered Accountants (SAICA) website membership statistics, 2009. www.saica.co.za

2 South African Institute of Chartered Accountants (SAICA) website membership statistics. www.saica.co.za 3 University of Johannesburg unpublished data.

4 Rothmann, S., Mostert, K. & Strydom, M. (2006). A psychometric evaluation of the Job Demands-Resources scale in South Africa. SA Journal of Industrial Psychology, 32(4):76-86; De Braine, R., & Roodt, G. (2011). The Job Demands-Resources model as predictor of work identity and work engagement: A comparative analysis. SA Journal of Industrial Psychology, 37(2), Art. #889, 11 pages. DOI: 10.4102/sajip.v37i2.889


THE RESULTS, THE IMPACT OF JOB INSECURITY, WORK OVERLOAD AND WORK-FAMILY CONFLICT ON FEMALE CHARTERED ACCOUNTANTSOur data suggests the following:

Trainee CAs feel more secure in their jobs than qualifi ed CAsNot all CAs feel equally secure in their jobs. The most vulnerable group are qualifi ed CAs, in contrast to trainee CAs who tend to feel more secure.In general, the least secure group are white, qualifi ed CAs over 40 years of age, who are in relationships, who have children and who have taken up fl exible work hours. Young, single trainee CAs, from previously disadvantaged race groups, feel higher levels of job security.

White, qualifi ed CAs in a relationship feel the impact of work overloadThere are signifi cant differences in perceptions of work overload: white, qualifi ed CAs feel the most overload; CAs who are married or in a relationship feel the impact of workload more than trainees and single CAs. Flexible work hours help: overall, CAs that have taken up fl exible work hours feel less overload than those who work standard hours.

Flexible work hours can help to manage work-family confl ictSingle CAs and trainee CAs feel less confl icted over managing work-family responsibilities than those that are married or in a relationship. Generally, fl exible work hours can help to alleviate work-family confl ict as CAs with fl exible work hours reported lower levels of work-family confl ict than the other respondents. However, fl exible work-hour benefi ts lead to increased perceptions of job insecurity.


RECOMMENDATIONS ARISING OUT OF THE RESEARCH FINDINGSWhen it comes to job demands, we propose seven key ways that fi rms can look at retaining their female workforces:

1. Investigate organisational and managerial practices: Women are leaving fi rms due to the internal dynamics in the organisations. Poor internal dynamics are infl uenced by a misalignment between womens’ life cycles and their personal needs as well as by prevailing societal gender and care-giving norms. Organisations should uncover the needs of women and adapt practices accordingly.

2. Implement career paths: Talent managers could limit the high levels of job insecurity of female CAs by implementing career paths that offer alternative lifestyle choices with associated career prospects for qualifi ed CAs. Coaching could assist female CAs to set and communicate relevant career goals and to reduce fears about being replaced.

3. Understand that not all female employees have the same needs: The data shows a clear distinction between female trainee and qualifi ed female CAs. Managers should understand that these CAs have different challenges, responsibilities and needs as their personal and career paths progress. A one-size-fi ts-all approach is probably not the answer to retaining females, and fi rms should look to fi nd solutions that can adjust over time.

4. Reassure white CAs that they have a role to play: The data shows that white female qualifi ed CAs have higher levels of job insecurity and overload. Investigate factors that contribute to this, including workload, number and size of responsibilities, cultural norm differences and organisational promotion practices.

5. Take fl exible work hours and family-friendly policies to the next level: These should be designed around the choices that women and men could make for each of their life cycles, i.e. cycles such as early career, child-bearing, etc. Policies should accommodate the unique care-giving needs of each life cycle.

6. Take the sting out of work-family practices: Utilising work-family benefi ts should never become a career-limiting option. Women that adopt these practices should have alternative career progression options that promote growth, development and that provide challenging projects.

7. Encourage a focus on wellness and managing stress in the workplace: The overall wellness and stress levels of female CAs and trainee CAs should become a key measure to determine workforce health. Increased levels of stress promote perceptions of overload and exacerbate work-life incongruences.



CONTENTS1. INTRODUCTION 8 The research model 10 The research method 11 How to read the graphs 12 Unpacking job demands 12

2. JOB INSECURITY 13 Does race have an impact on job insecurity? 15 Does being in a relationship impact job insecurity? 16 Does age have an impact on job insecurity? 17 Does the number of children impact job insecurity? 18 Do fl exible work hours impact job insecurity? 19 Summary and interpretation: job insecurity 20

3. OVERLOAD 21 Does race have an impact on overload? 23 Does relationship status have an impact on overload? 24 Does fl exible work hours have an impact on overload? 25 Summary and interpretation: overload 26

4. WORK-FAMILY CONFLICT 27 Does relationship status have an impact on work-family confl ict? 29 Does fl exible hours have an impact on work-family confl ict? 30 Summary and interpretation: work-family confl ict 30

5. RECOMMENDATIONS AND CONCLUSION 31 AUTHORS 33 Prof Anita Bosch 33 Mrs Stella Ribeiro 33 Dr Jürgen Becker 33

WOMEN IN THE WORKPLACE RESEARCH PROGRAMME 34FACULTY OF ECONOMIC AND FINANCIAL SCIENCES AND DEPARTMENT OF ACCOUNTANCY 35



1. INTRODUCTIONEvery year at least half of the South African university graduates5 entering the Chartered Accountancy (CA) profession as trainee CAs in public-practice audit, tax and advisory fi rms are women. On average, only 29%6 of these female trainees stay on after their training contracts end, while most of their male counterparts stay on to pursue careers in these fi rms.

It is not that these women are incompetent. Their university results are just as good.7

Bright young women are increasingly choosing Chartered Accountancy as it offers a challenging career with great income-earning potential. They aspire to work in companies that offer safe and clean working conditions, where well-groomed female role models skilfully go about their daily tasks.

Many young entrants are attracted by the prospect of specialised, stimulating work where there is great demand for skills. And the demand is growing – it is estimated that an additional 22 000 skilled fi nancial professionals8 will be needed to fi ll fi nancial positions in South Africa in the near future.

Firms have not sat idle about the fact that women are not staying on as employees. They understand the imperative to create a gender-balanced workforce, and to retain the junior female talent pool in order to ultimately have more women in senior management and partnership positions.9

As a response, they have introduced family-friendly benefi ts like fl exible work-hours and extended maternity and paternity leave. But women still leave.

Is it the nature of the work – long hours, tight deadlines, a highly pressurised environment, large amounts of work-related travel – that turns these women away? Does it become so diffi cult to balance work and family responsibilities that these women have no choice but to leave?

This research series aims to answer these questions by using recent research from the University of Johannesburg10 based on the Job Demands-Resources model.

5 In 2010, the University of Johannesburg, the largest residential provider of South African Chartered Accountants, released 126 female graduates out of a total pool of 243 graduates into accounting practice.

6 South African Institute of Chartered Accountants (SAICA) website membership statistics. 7 University of Johannesburg, unpublished data.8 SAICA and Tshwane University of Technology (2010). The Financial Management, Accounting and Auditing skills shortage in South

Africa, 1-95. Available from SAICA.9 South African Institute of Chartered Accountants (SAICA) website membership statistics. 10 Procopiou Ribeiro, S. (2011). The retention of female accountants in South African public practice. Unpublished Masters dissertation,

University of Johannesburg.


THE RESEARCH MODEL

Age Race

Marital statusNumber of children

Flexi-hoursarrangement or not

TURNOVER INTENTIONS

of female CAs

JOB DEMANDS

Job insecurityOverload

Work-family confl ict

JOB RESOURCES

Organisational job resources:

External prestige

Interpersonal and social relations job resources:

Team climate

Organisational job resources:

Organisational support

Task-level job resources:Task identity

Growth opportunitiesAdvancement

The Job Demands-Resources model11 defi nes job demands and resources as follows: 1. Job demands are the aspects of a job that require sustained physical or psychological effort from employees and are

associated with physiological or psychological costs like work pressure or stress. 2. Job resources are the supportive aspects of a job that lead to physiological and psychological wellbeing, assist

employees in achieving our work goals, and ultimately stimulate personal growth, learning, and development.

Job demands and job resources have the ability to predict certain organisational outcomes such as staff turnover intentions. When demands outweigh resources, the desire to leave an organisation increases. Conversely, effective and appropriate job resources can be used to reduce the impact of job demands, and to retain staff.

In this report we focus on job demands. These provide us with important data on potential stressors in the workplace.

11 Bakker, A.B., Demerouti, E. & Verbeke, W. (2004). Using the Job Demands-Resources model to predict burnout and performance. Human Resource Management, 43:83-104.


THE RESEARCH METHODDuring 2010, 7228 female CAs and female trainee CAs listed in the SAICA database were invited to participate in a survey. We received a robust response from 851 participants.

We used structural equation modelling (SEM) to test the measurement quality of the components included in the model as well as the overall fi t of the model to the empirical data.

Having confi rmed the measurement quality of the construct, a two-way between group analysis of variance (ANOVA)12 methodology was utilised to test how similar qualifi ed CAs and trainee CAs are in terms of job demands in the work place. The relative differences (or similarities) between the two groups were further examined by explicitly focussing on their age, race, relationship status, number of children and whether or not they have taken up fl exible work hours.

Out of 851 respondents, 316 stated that they are qualifi ed CAs, 530 stated that they are trainees and fi ve declined to answer the question. Key characteristics of the sample are reported in the table below:

Race CA Trainee CA % of CAs % of trainee CAs

White 213 264 67.4% 49.8%

PDI: Asian, Black,

Coloured and Indian103 266 32.6% 50.2%

Missing value - -

Age CA Trainee CA % of CAs % of trainee CAs

24-30 187 495 59.2% 93.4%

31-40 107 20 33.9% 3.8%

41+ 16 6 5.1% 1.1%

Missing value 6 9 1.9% 2.8%

Relationship status CA Trainee CA % of CAs % of trainee CAs

In a relationship 216 297 68.4% 56.0%

Single 100 232 31.6% 43.8%

Missing value - 1 0.3%

Number of children CA Trainee CA % of CAs % of trainee CAs

None 199 466 63.0% 87.9%

One 46 48 14.6% 9.1%

Two 55 9 17.4% 1.7%

Three 8 2 2.5% 0.4%

Four and more 3 1 0.9% 0.2%


Flexible work hours CA Trainee CA % of CAs % of trainee CAs

Flexible work hours 117 62 37.0% 11.7%

No fl exible work hours 197 466 62.3% 87.9%


Not all respondents answer all questions, so the totals do not always add up to the total sample size. We have indicated unanswered questions as missing values.

12 The chosen research design also allowed for the statistical investigation of main and interaction effects. Scheffe and Dunett’s T3 post-hoc tests were used when the main effect of age was examined with regard to job demands for trainee and qualifi ed CAs.


These fi ndings can be used as a guide for fi rms wanting to develop strategies to retain female staff.

We used a convenience sample, not a representative sample, so technically these results cannot be seen to refl ect the perceptions of all South African women CAs and female trainee CAs. Having said that, the sample size is impressive. The statistical power, guarding against type I errors, was suffi cient. Against this background, we are convinced that the trends found in the current sample are applicable to South African female CAs in public-practice audit, tax and advisory fi rms.

HOW TO READ THE GRAPHSIn each section we present the fi ndings visually and discuss the implications.

In this graph, CAs are shown in purple and trainee CAs in blue.

We can see that CAs in a relationship are the most impacted, single trainee CAs are the least.

The steep downward slope of the purple line shows that there is a big difference of perceptions between CAs who are in a relationship, and those who are not.

The gentle slope of the blue line shows that the perceptions of trainees in a relationship are not that different to those who are single.

The left point of the purple line is the highest point on the graph. The higher up the point, the greater the average of all perceptions for that group – so CAs who are in a relationship feel the most impacted. The right point of the blue line is the lowest point on the graph, so trainee CAs who are single feel the least impacted.

UNPACKING JOB DEMANDSWe asked female CAs and trainee CAs about their perceptions around three elements of job demands: - Job insecurity13: Does she feel that she will keep her position within the fi rm over the next year - Overload14: Does she experience a burden from work, mental or emotional overload - Work-family confl ict15: Does she experience confl ict between her work and personal responsibilities

We report the results only where demographics do have a signifi cant impact on perceptions.

13 Job insecurity scale’s Cronbach alpha = 0.89914 Overload scale’s Cronbach alpha = 0.84515 Work-family confl ict scale’s Cronbach alpha = 0.971 Cronbach’s alpha refl ects the internal consistency reliability of measures. Typically, high values refl ect greater degrees of reliability, 0.80

being acceptable scale reliability.



2. JOB INSECURITYJob insecurity is an employee’s fear of losing their work16 or not remaining employed at the same organisational level. Job insecurity causes stress and has short- and long-term consequences for both employees and organisations17. For employees, high levels of job insecurity may lead to psychological withdrawal and emotional exhaustion. Emotional exhaustion could reinforce feelings of work overload and work-family confl ict. The monitoring of levels of perceived job insecurity is important to public-practice, audit, tax and advisory fi rms, as high levels of job insecurity refl ect in decreased teamwork, productivity and overall employee engagement.

16 Hartley, J., Jacobson, D., Klandermans, B. & Van Vuuren, T. (1991). Job Insecurity: Coping With Jobs at Risk. London: Sage.17 Van Wyk, M. & Pienaar, J. (2008). Towards a research agenda for job insecurity in South Africa. Southern African Business Review, 12(2):49-86.


DOES RACE HAVE AN IMPACT ON JOB INSECURITY?

Qualifi ed CAs report higher levels of job insecurity than trainee CAs, with qualifi ed white CAs in particular reporting the highest levels of job insecurity.

In the South African context, these fi ndings are not unexpected: the Employment Equity Act (1998), the Skills Development Act (1998), and the Broad-Based Black Economic Empowerment Act (2003) aim to ensure racial representation in the workplace and consequently previously disadvantaged candidates are generally considered more employable than their white counterparts.

Figure 1: The impact of race on feelings of job insecurity


DOES BEING IN A RELATIONSHIP IMPACT JOB INSECURITY?

Both female CAs and female trainee CAs who are in a relationship feel more insecure in their jobs than their single counterparts. They are impacted by the added stress of having to balance work with personal life as they divide their attentions between these two domains.

We see evidence of this in other studies: when asked about their future careers, female students note that they will have to balance their careers with their family-life, but male students do not refer to their future family-life unless probed about it.

Socially, or biologically, depending on your world view, women assume care-taking responsibilities more readily than men18. The more time spent looking after family and the elderly, the less time available for face-time at work, and the greater the feelings of job insecurity.

Figure 2: The impact of being in a relationship on feelings of job insecurity

18 Gürtler, S. (2005). The ethical dimension of work: A feminist perspective. Hypatia, 20(2):119-227.


DOES AGE HAVE AN IMPACT ON JOB INSECURITY?

Figure 3 illustrates that CAs and trainee CAs show increasing levels of job insecurity up to the age of 40.

However, trainee CAs over 40 are the most confi dent about the security of their jobs (trainee CAs over 40 represent 0.7% of the respondents and therefore these results should be read with caution).

The older, more experienced female CAs, who are the pool from which leaders will be chosen, are the least secure in their jobs. When people feel that their jobs are not secure, they often choose to leave an organisation and sometimes exit the profession completely.

Public practice fi rms who are serious about the retention and subsequent promotion of women need to pay special attention to creating higher levels of job security for their middle-aged and mature female CAs.

A longitudinal study conducted in Sweden indicated that negative work characteristics, which related to high job demands and low social support, “…contributed signifi cantly to the biological stress levels in middle-aged women.”

Evolahti, A., Hultcrantz, M., & Collins, A. (2006). Women’s work stress and cortisol levels: A longitudinal study of the association between the psychosocial work environment and serum cortisol. Journal of Psychosomatic Research, 61:645.

Figure 3: The impact of age on feelings of job insecurity


DOES THE NUMBER OF CHILDREN IMPACT JOB INSECURITY?

Figure 4: The impact of the number of children on feelings of job insecurity

Women around the world are having careers before they are having children: in developed nations there is a trend that women are having children later in life – in 1987, just 4% of fi rst-time mothers were over 35 years old, in 2005 the fi gure more than doubled to 11%, with corresponding decreases in fi rst-time mothers younger than 25 years old.19 We see this in our sample: only 11.4% of the trainees (7% of the total number of respondents) have children.

By looking at the interaction effect between job position and number of children we see that having children does impact feelings of job security for both CAs and trainee CAs. It’s a mirror image: again, on average, CAs experience higher levels of job insecurity than trainee CAs. CAs with one child refl ect higher levels of insecurity than those who are childless – but this drops with the second child, rises sharply with the third child and drops to the lowest point with the fourth child. Conversely, trainee CAs show the opposite to qualifi ed CAs: job insecurity decreases as they move from one child to more, unless they get to the fourth child, where it rises steeply.

There are two potential factors to consider when viewing the graph: the effect of the ‘second shift’ and the impact of an extended family network.

The second shift20: when women go home after work, they generally start their ‘second shift’ spending more time on childcare and household tasks than men. Time spent on these tasks signifi cantly reduces productive work or leisure time.

A Canadian study indicated that the family-friendly policies and family resources of fi rms showed little benefi t for women with children. Instead, a fi rm’s family-friendly policies and resources increased father’s productivity levels and allowed them more time for leisure20. “Family-friendly policies are [therefore] not primarily benefi cial only to mothers trying to balance work and family”.21

Cultural differences might also account for the differences in perceptions of job insecurity for trainees with children. In black African culture the extended family often helps with raising children.22 As the extended support network could help alleviate the impact of children on job security for mothers, having children becomes less of a threat to career progression.

19 Lui, K. & Case, A. (2011). Advanced reproductive age and fertility. Journal of Obstetrics and Gynaecology Canada, 33(11):1165-1175.20 Hochschild, A.R. & Machung, A. (2003). The second shift. New York, Penguin. New York Times Notable Book.21 Wallace, J.E. & Young, M.C. (2007). Parenthood and productivity: A study of demands, resources and family-friendly fi rms. Journal of

Vocational Behavior, 72:110–122.22 Van Vlaenderen, H., & Cakwe, M. (2003). Women’s identity in a country in rapid social change: The case of educated black South African

women. Psychology and Developing Societies, 15(1): 69–86.


DO FLEXIBLE WORK HOURS IMPACT JOB INSECURITY?

Figure 5: The impact of fl exible work hours on job insecurity

Firms often offer fl exible working hours as a means to support work-life demands – but if taking up fl exible work hours leads to feelings of job insecurity, the arrangement is not unlocking the benefi ts it could.

If taking up fl exible work hours adds to job insecurity, then there must be something about the way it is implemented that needs to be addressed. We suggest that the organisational culture of fi rms that offer fl exible work hours is not truly supportive of these arrangements. Work needs to be done in changing the attitude towards fl exible work hours before the full benefi ts to both staff and the fi rm can be realised.

For both CAs and trainee CAs, women who adopt fl exible work hours report higher levels of job insecurity than those who do not.

The culture of accounting public practice fi rms was developed by men for men and, over the years, this culture has not adapted to changes in the demographics of the profession. The male-dominated culture does not allow for life cycle needs unique to women, e.g., child-bearing, childcare and care taking in general.

Barker, P.C. & Monks, K. (1998). Irish women accountants and career progression: A research note. Accounting, Organizations and Society, 23(8):813-823.

Organisations should ensure that people who utilise family-friendly policies should not experience negative career consequences, such as career plateauing or negative co-worker relationships.

Bellavia,G.,& Frone, M.R. (2005).Work-family confl ict. In Barling, J. Kelloway, E.K. ,& Frone, M. (Eds.), Handbook of work stress. Thousand Oaks: Sage.


SUMMARY AND INTERPRETATION: JOB INSECURITYIt is surprising that qualifi ed CAs state higher levels of insecurity than trainee CAs.

The CA(SA) designation is a prestigious one that is hard earned. National and global fi rms place great value on a CA’s ability to add to the success of top companies worldwide. Recent economic failures and hardships have created a need and demand for CAs locally and globally.

So, why do qualifi ed CAs feel so much more insecure in their jobs than trainee CAs?

We know that the career path of a trainee CA is clearly defi ned and planned with fi xed formal studies for four years and a three year-training contract on a trainee level. The clear and fi xed career path probably provides a sense of security.

In comparison, qualifi ed female CAs make decisions about their careers and the fi rm where they choose to work. Although the career pathways for qualifi ed CAs in public-practice audit, tax and advisory fi rms are clearly defi ned, it seems as if these are built around the life and career requirements of an ‘androgynous’ human being. As women start to juggle the responsibilities of family, child bearing and care-giving, their sense of job security decreases. While taking on fl exible work hours may help to manage these confl icting demands, it does not lead to an increased sense of job security.

It is clear that there remains work for fi rms to do. The answer may be in looking at how the culture of the fi rm supports women as they transition from being single and able to devote their efforts and energies into their careers, to having to juggle family and care-giving responsibilities, while remaining valuable employees.



3. OVERLOADWork in public-practice audit, tax and advisory fi rms is characterised by long hours with extensive volumes of work, and the need for consistent detail and precision. It can be a demanding environment: the work is hard, the pace is fast, and the results must be accurate.

Qualifi ed CAs experience signifi cantly higher levels of work overload than trainee CAs. But within these groups, do all women feel the impact of work overload equally, and are any demographic variables reliable predictors of feelings of work overload?

Recent research has shown that the prevalence of psychological distress is higher in those employees who are required to work more than 60 hours per week, which is not uncommon for accountants in public practice audit, tax and advisory fi rms.

Hilton, M.F. (2008). The prevalence of psychological distress in employees and associated occupational risk factors. Journal of Occupational and Environmental Medicine, 8.


DOES RACE HAVE AN IMPACT ON OVERLOAD?

White qualifi ed CAs report higher levels of overload than Asian, Black, Coloured and Indian CAs, but for trainee CAs there was no statistically signifi cant difference across racial groups.

Why do qualifi ed CAs, and in particular white CAs, feel so overloaded?

Does losing the bulk of the trainee CAs once their training contract is over mean that those who stay behind have to carry the extra burden of low numbers of management staff and the additional investment in time to train up the next batch of trainees?

Why is this perceived work overload different for white CAs? It is a result of culture and the nuanced differences in work and family identities, together with prevailing social norms that determine how work overload is experienced? And more importantly, what can fi rms do to offer additional support to these qualifi ed female CAs who feel so overloaded?

Figure 6: The impact of race on overload


DOES RELATIONSHIP STATUS HAVE AN IMPACT ON OVERLOAD?

Figure 7: The impact of being in a relationship on overload

Again, CAs feel more overloaded than trainee CAs, and for both qualifi ed and trainee CAs, being in a relationship seems to amplify perceptions of overload.

This seems understandable: people in a relationship would probably have to balance their time between work, family and their partners, while their single peers have fewer demands.

These fi ndings are refl ected in other studies: An Australian study found that overload could be explained by consumption pressures and gendered social expectations.23 Consumption pressures relate to the ability to be more economically active and stable when a household has a second income. Gendered social expectations are rooted in cultural norms such as what it means to be a ‘good wife’ and generational thoughts about ‘having it all’.24

23 Brysona, L., Warner-Smith, P., Brown, P. & Frayd, L. (2007). Managing the work–life roller-coaster: Private stress or public health issue? Social Science & Medicine, 65:1142–1153.

24 Brysona, L., Warner-Smith, P., Brown, P. & Frayd, L. (2007). Managing the work–life roller-coaster: Private stress or public health issue? Social Science & Medicine, 65:1142–1153.


DO FLEXIBLE WORK HOURS HAVE AN IMPACT ON OVERLOAD?

Figure 8: The impact of fl exible work hours on overload

Most women CAs have not taken up fl exible work hours: only 38% of CAs and 11% of trainees in our sample make use of fl exible work hours.

The CAs and trainees who use fl exible work hours report signifi cantly lower levels of overload than those who do not use fl exible work hours.

A meta-analysis of the relationship between gender and burnout challenge the commonly held belief that female employees are more likely to experience burnout than male employees. The study revealed that women are slightly more emotionally exhausted than men, while men show higher levels of cynicism. Cynicism is a form of ‘jaded negativity’ characteristic of burnout

Purvanova, R.K. & Muros, J.P. (2010). Gender differences in burnout: A meta-analysis. Journal of Vocational Behavior, 77:168–185.

In a study of Irish women accountants, 82% of women thought that it was essential to put in very long hours, to get to the top in an accountancy career.

Barker, P.C. & Monks, K. (1998). Irish women accountants and career progression: A research note. Accounting, Organizations and Society, 23(8):813-823.


SUMMARY AND INTERPRETATION: OVERLOADWomen who are in a relationship have heightened feelings of work overload. This implies that roles and responsibilities both within and outside the work place need to be taken into account when understanding what drives the feeling of work overload, as time and emotional energy is spread across these multiple demands and responsibilities.

A US study on married professionals indicates that the differences in working hours observed between the wife and husband related to how “… men and women construe their work and family identities.”25 Men worked long hours irrespective of the strength of their work and family identities. In contrast, women’s working hours became shorter when their family identities were strong and the work context allowed for reduced hours.

While fl exible work hours help to alleviate the feelings of work overload, we have seen from the investigation into job insecurity that women who take up fl exible work hours feel less secure in their jobs than those who do not. Putting in long hours may be seen as a sign of dedication to the fi rm, of being someone that goes the extra mile and has the interests of the fi rm at heart, and consequently those that put in the hours may be seen as being more committed than those who do not.

25 Greenhaus, J.H. , Peng, A.C. & Allen, T.D. (2012). Relations of work identity, family identity, situational demands, and sex with employee work hours. Journal of Vocational Behavior, 80:27.



4. WORK-FAMILY CONFLICTWomen may choose to take on roles outside the work environment. Women may choose to become mothers, and women with aging parents and other dependants may take on the primary responsibility for looking after them. Balancing these confl icting demands of work and family becomes an increasingly challenging juggling act. Is this one of the reasons why so many women are leaving public-practice, audit, tax and advisory fi rms?

How can public-practice audit, tax and advisory fi rms adapt their management policies and practices to embrace the reality of care responsibilities of their female employees?


DOES RELATIONSHIP STATUS HAVE AN IMPACT ON WORK-FAMILY CONFLICT?

This is not unexpected. Many other research studies26 have already pointed out that work-life balance is often a contributing factor leading to women opting out of careers in public-practice audit, tax and advisory fi rms.

CAs and trainee CAs in a relationship report higher levels of work-family confl ict than those who are single.

Family supportive supervision approaches by managers assists with “effective work-family integration and employees’ well-being.”

Straub, C. (2012). Antecedents and organizational consequences of family supportive supervisor behavior: A multilevel conceptual framework for research. Human Resource Management Review, 22:15.

26 Previously listed studies.

Figure 9: The impact of being in a relationship on work-family confl ict


DOES FLEXIBLE HOURS HAVE AN IMPACT ON WORK-FAMILY CONFLICT?

Figure 10: The impact of fl exible working hours on work-family confl ict

As was the case with overload, a signifi cant difference was noted between the CA and trainee CA groups. In both groups, however, those with fl exible work hours experience lower levels of work-family confl ict than those who do not work fl exible hours.

SUMMARY AND INTERPRETATION: WORK-FAMILY CONFLICTWomen who are in a relationship report higher levels of work-family confl ict than those who are not. Flexible work hours can help to manage this confl ict – as both CAs and trainee CAs with fl exible work hours feel less work-family confl ict than those without. But it must be responsibly implemented, as we have seen previously that taking up fl exitime can lead to heightened levels of job insecurity.

Other research has shown that arrangements for fl exi-hours are attractive at the surface, but often fl awed in implementation. While employees with more work-time control are more inclined to have lower work-family confl ict,27 for many, fl exi-hours provides for a fl exible place of work, not reduced hours of work. The separation between work and non-work28 is diffi cult, and women with fl exi-arrangements often end up spending more hours working than their formal agreements specify.

27 Moen, P. Kelly, E. & Huang, Q. (2008). Work, family and life-course fi t: Does control over work time matter? Journal of Vocational Behaviour, 73:414–425.

28 Grotto, A.R. & Lyness, K.S. (2010). The costs of today’s jobs: Job characteristics and organizational supports as antecedents of negative spillover. Journal of Vocational Behavior, 76:395–405.



5. RECOMMENDATIONS1. Since the supply-side of female graduates to the accountancy profession is more than that of males, public-practice

audit, tax and advisory fi rms should investigate their organisational and managerial practices. Women are opting out of these fi rms due to the internal dynamics in the fi rms based on a misalignment between their life cycles (i.e. early career, child-bearing, etc.) and their personal needs as well as prevailing societal gender and care-giving norms. Organisations should understand the needs of women and adapt practices accordingly.

2. Talent managers could limit the high levels of job insecurity of female CAs by implementing career paths that offer alternative lifestyle choices with associated career prospects for qualifi ed CAs. Coaching could assist female CAs to set and communicate relevant career goals and to reduce fears about being replaced.

3. The data shows a clear distinction between female trainee CAs and qualifi ed female CAs in public-practice audit, tax and advisory fi rms. Managers should take cognisance of the fact that each group is unique and has different challenges, responsibilities and needs at any given time. Perhaps solutions to attract and retain these professionals lie in fi nding solutions to address the job demands, as refl ected in this report, of each group individually. Female employees should not be treated as a homogenous grouping.

4. Firms should pay attention to the racial dynamic relating to increased levels of job insecurity and overload as indicated by qualifi ed white female CAs. Workload, number and size of responsibilities, cultural norm differences and organisational promotion practices could be investigated.

5. Family-friendly policies, which could include fl exible work hours and other arrangements, should be designed around the life cycle choices of women and men. These policies should accommodate the unique care-giving needs of each life cycle.

6. Utilising work-family benefi ts should never become a career-limiting option. Women that adopt these practices should have alternative career progression options that promote growth, development and provide challenging projects.

7. The overall wellness and stress levels of female CAs and trainee CAs should become a key measure to determine workforce health. Increased levels of stress promote perceptions of overload and exacerbate work-life incongruences.

CONCLUSIONThe fi ndings from this study have direct implications for organisational initiatives aimed at lowering the high turnover rate of female CAs in public-practice, audit, tax and advisory fi rms. The nature of work practices in the accounting profession are unlikely to change. Research suggests that providing adequate job resources may counteract the negative effects of high job demands and therefore fi rms need to recognise the needs of their female employees in order to develop practices and policies that will reduce job demands.

In this report we showed that female CAs and trainee CAs have distinctive needs as they perceived job demand pressures differently. Targeted interventions for each of these groups are essential to improve employee retention. In addition, demographic differences such as age, race, relationship status, and number of children, have a signifi cant impact on perceptions about job insecurity, work overload and work-family confl ict.

The second and third reports of this series will examine trainee and qualifi ed CA’s perceptions of job resources and turnover intentions, and identify the differences between and within these groups. Statistical fi ndings in the fi rst three reports will be integrated in report four, which will present a predictive model of turnover intentions. This predictive model has the potential to provide organisations with important information which can be used to lower attrition rates and retain women in public-practice audit, tax and advisory fi rms.


AUTHORS

PROF ANITA BOSCHAnita is energised by challenges that involve optimal organisational functioning and the creation of workplaces where employees are positive, engaged and committed. She is an Associate Professor in Human Resource Management at the University of Johannesburg where she is also the lead researcher of the Women in the Workplace research programme. She serves as the editor for Africa of the journal Equality, Diversity and Inclusion and is the editor of the annual Women’s Report of the South African Board for People Practices. Anita consults in the areas of HR strategy, employer branding, dialogue and large group processes, and leadership development. She holds a PhD from the School of Management at the University of Southampton (United Kingdom).

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MRS STELLA RIBEIROStella is a qualifi ed Chartered Accountant and a member of the South African Institute of Chartered Accountants. She completed her articles at PricewaterhouseCoopers in the Financial Services Banking and Capital Markets division. She works as a Senior Lecturer in the department of Accountancy at the University of Johannesburg. Stella holds a Masters degree in Commerce with specialisation in International Accounting from the University of Johannesburg. As a member of the CA profession she is passionate about the provision of high quality education to prospective CAs and to fi nding workable solutions to address gender concerns in practice.

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DR JÜRGEN BECKERJürgen specialises in the building of structural and mathematical models which can be applied to diagnose and inform human capital solutions in the workplace. He has helped numerous organisations in the public and private sector to position their human capital investment through sound business intelligence. Jürgen is a consultant at the Statistical Consultancy Service of the University of Johannesburg (STATKON) and lectures psychometrics, research design and predictive statistical modelling. He has published in the areas of organizational culture, values, assessment centres, integration of minorities in the workplace, burnout and organizational wellness.

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Women in Workplace - CA Public Practice - 2012

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