According to a study funded by the American Woman’s Society of CPA’s and condoned by several firms, including Deloitte & Touche and J.P. Morgan, women are perceived to be more effective in communicating, managing time, as well as in developing and coaching when it comes to supervising (Turner, n.d.). The study concluded that organizations that prevent women from advancing due to false beliefs like “men are better managers” are doing so to their own detriment (Turner, n.d.).

There is a survey in which 218 accounting managers in private and public practice were polled, and it listed managerial characteristics in pairs of 19 (Fabi, Walton, & Calkins, 1998, p. 1). It was concluded that female and male accounting managers have very similar management styles (Fabi, Walton, & Calkins, 1998, p. 1). The theory conceived by this finding is that women, in order to succeed in a man's environment, have adopted a masculine approach (Fabi, Walton, & Calkins, 1998, p. 2). This may be true. Aggressiveness has always been considered a masculine trait and managers must be aggressive. Felice Schwartz did a keynote address for the American Women's Society of CPAs in which she said, "aggressiveness [is] a necessary trait for success [but] overly aggressive women are viewed negatively by their male counterparts" (Fabi, Walton, & Calkins, 1998, p. 2). Therefore, the female managers who work in male-dominated firms said that they were not that aggressive, when interviewed (Fabi, Walton, & Calkins, 1998, p. 2).

How Far Have Women Actually Gone and How Far Can They Go in Accounting?

Back in the 1970's, the accounting profession was nearly completely male-dominated (Boyd, Boyd, & Boyd, 2000, p. 2). Now, in the 21st Century, those in the higher education field are seeing more women than men with accounting majors (Boyd, Boyd, & Boyd, 2000, p. 2). The accounting profession is experiencing a major influx of females and they are competing to be equal with the males who originally dominated (Boyd, Boyd, & Boyd, 2000, p. 2). The so-called "glass ceiling" is being penetrated as women struggle to get to top management and succeed (Boyd, Boyd, & Boyd, 2000, p. 2).

In one article, "Breaking Through the Glass Ceiling" by Bernie Milano, the author says, "In my more than 35 years in the public accounting field… one of the changes that I am proud to have been a part of is the increase in women's roles. Speaking for KPMG, I can say that in the past 10 years we have seen a substantial increase in the number of women partners alone" (Milano, 2000, p. 1). Milano mentions how government-authorized programs such as the Family and Medical Leave Act have allowed individuals like working mothers and caregivers to have personal time away from the job (Milano, 2000, p. 1). In addition, accounting firms, like KPMG, provide flexible work schedules to these individuals, thus helping them to advance (Milano, 2000, p. 1). Sharon Katz-Pearlman (a Senior Tax Specialist at KPMG in New York who has four children, twins included) was allowed to use flex-time, sometimes working for only three days a week and she recently was made partner at the firm (Milano, 2000, p.1).