Successful Promotion Or Segregation From Partnership? The "Post-Senior Manager" Position And Womens Careers In Public Accounting

Historically public accounting careers have been "Up or out" with progression from staff-senior-manager-senior manager-partner. Recent AICPA data suggests senior managers are increasingly promoted to non-equity "Director/principle" positions rather than to partner (AICPA, 2006). Further, this career path appears to be disproportionately occurring for women. This survey of the membership of the American Women's Society of Certified Public Accountants (AWSCPA) provides the first published comprehensive descriptive data on the position and reflects on the gender implications of these findings. Of concern is the early indication that such positions may be forming a new source of vertical segregation or 'Pink-collar ghetto' for women accountants.