A performance contrast of male-and female-owned small accounting practices

摘要

This study examines and compares the performance of male-owned and female-owned accounting practices. Utilizing regression methodology, this Study investigates whether a gender- Based differential exists between male- Owned and female-owned small ac- Counting practices. A questionnaire was Developed and sent to a national random Sample of 1,000 female and 1,000 male Owners of accounting practices from the Membership list of the American Institute For Certified Public Accountants. A Response rate of over 30 percent was ob- Tained. Information collected included Business, personal, and attitudinal char- Acteristics of male and female owners of The accounting practices.