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The purpose of this study is to explore the struggle for entry and career success of the early pioneer women accountants in Great Britain and its former colonies the USA, Canada, Australia and New Zealand.

A career crafting matrix guides the analysis of historical information available on five pioneer women accountants in order to understand their success in gaining entry into the profession and their subsequent careers.

Despite an exclusionary environment, career crafting efforts coupled with family and organizational support enabled these women to become one of the first female accountants in their respective countries. Their struggles were not personal but much broader—seeking social, political, economic and professional empowerment for women.

This is the first paper to utilize the career crafting matrix developed from current female accountants' careers to explore careers of pioneering female accountants. It adds to the limited literature on women actors in accounting and may provide insight into approaching current forms of difference and discrimination.

The purpose of this paper is to develop a rating and scoring tool for measuring small and medium enterprises’ (SMEs) reputation, engagement and goodwill (REG), including internet presence and following on social media, by an exploratory study undertaken in New Zealand.

A discrete choice experiment (DCE) applying the PAPRIKA method via an online survey was conducted to determine weights representing the relative importance of six indicators related to SMEs’ REG. Usable responses were received from 159 people involved with SMEs. Cluster analysis to identify participants with similar patterns of weights was performed.

The six indicators, in decreasing order of importance (mean weights in parentheses), are: “captured” customer opinions about the business (0.28); contact with customer database (0.19); website traffic (0.16); Google Search ranking (0.15); size of customer database, (0.11); and following on social media (0.11). These indicators and weights can be used to rate and score individual SMEs. The cluster analysis indicates that participants’ age has some influence on their weights.

Only 159 usable responses for the DCE.

The indicators and their weights provide a practical and inexpensive tool for measuring SMEs’ REG.

This is the first study to use a DCE to determine weights representing the relative importance of indicators included in a tool for measuring SMEs’ REG. The tool is innovative because it includes readily available indicators of firms’ internet presence and following on social media.

The purpose of this study is to explore the impact of MFI-level governance on microfinance institutions' (MFIs’) risk in Sub-Saharan Africa (SSA).

The study uses data from a sample of 151 MFIs operating in 21 SSA countries during 2005–2014. The Feasible Generalized Least Squares (FGLS) regression model is applied to investigate the relationship between MFI level governance mechanisms and risk.

The study provides new evidence that board characteristics have differential effects on for-profit (FP) and not-for-profit (NFP) MFI risk. Board independence reduces credit risk of NFP MFIs. Foreign director presence increases MFI failure risk. Furthermore, greater female director representation reduces (increases) FP (NFP) financial risk whereas female CEOs are associated with higher (lower) FP (NFP) financial risk.

The paper contributes to existing literature on microfinance governance and risk, by exploring the impact of governance on MFI risk based on MFIs profit orientation. In addition, the study uses three different risk measures unlike previous microfinance studies.

Based on the socioemotional wealth (SEW) perspective and agency theory, the purpose of this paper is to examine how the introduction of the 2006 Corporate Governance (CG) Guidelines and family governance affected the level of the corporate social responsibility (CSR) reporting of non-financial companies in Bangladesh.

The authors use multivariate regression to analyse 2,637 firm-level annual observations, from 1996 to 2011 annual reports of Bangladeshi publicly listed non-financial-sector companies, to investigate how firm-level CG quality affects CSR disclosure in family and non-family firms.

CG quality significantly increases the level of CSR disclosure and this relationship is stronger prior to the new CG Guidelines. Family firms’ CSR reporting levels are significantly lower than non-family firms’, and this effect is stronger after the change in the CG Guidelines. CEO duality, the presence of an audit committee and profitability improve family-firm CSR reporting in Bangladesh, while non-family CSR disclosures are positively associated with board size and firm competition. Board independence is not related to CSR disclosure.

The authors provide evidence of the benefit of the CG Guidelines’ introduction on company CSR disclosure in an emerging economy and the importance of specific governance mechanisms that differentiate family and non-family-firm CSR disclosures in Bangladesh using a SEW framework.

This paper aims to investigate the impact of female director affiliations to governing families on corporate social responsibility (CSR) disclosures in the context of Bangladeshi firms.

This study uses a quantitative empirical research method grounded in Socioemotional Wealth (SEW) theory. Data was sourced from Bangladeshi publicly listed non-financial sector companies’ annual reports and stock exchange trading and publication reports and consists of 2,637 firm-year observations from 1996 to 2011. Pooled multivariate regression models are used to test the association between corporate social and environmental disclosure and female directors, and the family affiliation (or not) of those directors.

The findings provide strong evidence that female directors who are affiliated to the governing family, founders and other board members reduce CSR disclosure in family firms; unaffiliated female board directors enhance CSR disclosure, and this effect is significant in both family and non-family firms.

Definitions of family firms and affiliated directors may lead to over-generalization in the results.

The study highlights variation in the nature of female board appointments in emerging market family-controlled firms. The findings bring attention to the role of affiliated female director appointments in family ownership structures and speak directly to family business owners, advisors and policy makers about the importance of unaffiliated female directors as catalysts of improved CSR disclosure in family and non-family firms.

This study tests the relationship between financial leverage and a firm's operational and financial short term responses to poor performance, based on Jensen's (1989) argument that higher predistress leverage increases a firm's incentive to respond more quickly to poor performance. This research is conducted on a sample of 45 poorly performing New Zealand firms between 1985 and 1994. The results indicate that higher leverage increases the probability of firms taking action in the short term. In particular, the evidence suggests that the probability of asset sales is positively associated with long‐term leverage, in addition to its relationship with the firm's stock return. Increased probability of management replacement is related to higher levels of short‐term leverage and surprisingly, the probability of dividend cuts decrease with higher levels of total and short‐term leverage. Poorly performing firms with higher leverage also appear to cut asset levels and dividends more aggressively than those with lower leverage levels.

The purpose of this paper is to explore the changes in gender‐biased employment practices that it is perceived have occurred in New Zealand accountancy workplaces over the last 30 years, using Oliver's model of deinstitutionalization.

Sequential interviewing was carried out with 69 experienced chartered accountants and three human resource managers, and at a later date with nine young female accountants.

Evidence is presented of perceived political, functional and social pressures cumulatively contributing to deinstitutionalization of overt gender‐biased employment practices, with social and legislative changes being the most influential. Deinstitutionalization appears incomplete as some more subtle gender‐biased practices still remain in New Zealand's accountancy workplaces, relating particularly to senior‐level positions.

This study adds to understanding of how professions evolve. The purposeful bias in the sample selection, the small size of two of the interviewee groups, and the diversity in the interviewees' workplaces are recognized limitations.

Identification of further cultural change is required to deinstitutionalize the more subtle gender‐biased practices in accountancy organizations. This could help to avoid a serious deficiency of senior chartered accountants in practice in the future.

This paper represents one of a limited number of empirical applications of the deinstitutionalization model to organizational change and is the first to address the issue of gender‐biased practices in a profession. The use of sequential interviewing of different age groups, in order to identify and corroborate perceptions of organizational change is a novel approach.

The purpose of this study is to investigate the strategies that New Zealand chartered accountants use to combine work and family responsibilities, and to relate these strategies to chartered accountants' career success.

The study analysed qualitative career history data obtained from interviews with 69 male and female experienced chartered accountants.

A comprehensive work/family strategy typology for New Zealand chartered accountants was developed. The five types identified were Traditional Men, Traditional Women, Work First Women, Family Balancers, and Stepping Stone Men. In general, those who followed a male linear career model (Traditional Men and Work First Women) demonstrated higher levels of career success. Some notable exceptions showed that career success could be achieved by those with higher levels of family responsibilities, if the employing organisation does not demand rigid conformance with the linear career model.

The purposeful bias in the sample selection and the diversity in the interviewees' workplaces decrease the study's generalisability. But those factors contributed to the ability to identify a wide range of current work/family strategies.

The paper provides a basis for the accountancy profession to adapt to the feminisation of the profession and the increasing demands for work/life balance by developing policies and practices targeted at enhancing career progression for a more diverse range of work/family strategic types than is currently recognised.

There are no prior data describing the diversity in New Zealand chartered accountants' work/family strategies.

This study seeks to examine the presence of voluntary intellectual capital disclosure (ICD) in Australian company reports and the influence of company characteristics (industry type, ownership concentration, listing age, leverage and auditor type) on ICD.

This is an empirical quantitative study that statistically tests a theoretically motivated explanatory model of ICD. ICD data were gathered from the annual reports of 70 Australian publicly listed firms using content analysis (CA).

Presence of ICD was low, with external capital being the most frequently disclosed category. Correlation and regression analysis demonstrated that companies that operate in high technology‐based or knowledge‐intensive industries, and companies with large Big Four auditing firms show more extensive ICD than those in other industries and without Big Four auditors. A company's ownership concentration, leverage level and listing age did not influence the occurrence of ICD.

Data collection is limited to one year (2006) and only from annual reports.

This is the first Australian study to test the explanatory relationship between a large number of firm‐specific characteristics and ICD for a diverse group of industries. Rigorous manual CA is applied.

This study aims to examine the effect intellectual capital (IC) has on firm performance of Australian companies.

Quantitative data are collected for Australian companies listed between 2004 and 2008. IC is measured using Pulic's value added intellectual coefficient (VAIC) and its components (human, structural and capital employed efficiencies (HCE, SCE, CEE)). Direct and moderating relationships between VAIC, HCE, SCE, and CEE and four measures of performance are statistically analysed.

The results suggest that there is a direct relationship between VAIC and performance of Australian publicly listed firms, particularly with CEE and to a lesser extent with HCE. A positive relationship between HCE and SCE in the prior year and performance in the current year is also found. However evidence also suggests the possibility of an alternative moderating relationship between the IC components of HCE and SCE with physical and financial capital (CEE) which impacts on firm performance.

There are some missing data and some transgression of the assumptions of OLS regression.

This paper presents the first study of the IC relationship with firm performance in Australia. Inconclusive results from prior studies in developing countries suggested the need for a study from a developed country such as Australia. The paper is also the first to investigate whether IC moderates the relationship between CEE and firm performance.