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GENDER EQUALITY DAYS ESSEC- 6 mars 2018
1. ESSEC GENDER EQUALITY DAYS 2018
CEMAS - GROUPE EGALITE FEMMES/HOMMES -
HEFORSHE ESSEC
2. • The Centre of Excellence for Management & Society (CEMAS)
• ESSEC Gender Equality Group and
• Women programme "Gender, Governance & Empowerment"
• organise a 6 x 7 minutes pitches on Gender issues in management
INTRODUCTION
• Vincenzo ESPOSITO VINZI
• Viviane DE BEAUFORT
• Adrián ZICARI
6, 8 ET 9
MARS
ESSEC GENDER EQUALITY DAYS 2018 2
TUESDAY, MARCH 6TH, 2018 FROM 12:00 - 2:00 P.M AT K-LAB
3. IOANA LUPU
ACCOUNTIG & MANAGEMENT CONTROL
DEPARTMENT
6, 8 ET 9
MARS
ESSEC GENDER EQUALITY DAYS 2018 3
6. Why gender quotas?
Underrepresentation of women in upper-level management
(e.g. Aarken et al, 2004; Eagly and Carli, 2007)
Despite attempts to address this issue, the phenomenon
persists (Fletcher and Ely, 2003)
Quotas as legal means to impose gender equality (e.g. Norway,
France, Holland, Spain)
Improvement of quality of board deliberations and corporate
governance, more socially-oriented decisions, positive impact
on firm performance and corporate branding (Burke and
Mattis, 2000; Thomson and Graham, 2005; Huse, 2007;
Vinnicombe et al. 2008; etc.)
7. Comparisons of Gender Quotas in Europe
(Huse, 2012; Luckerath-Rovers, 2012; Galbadon, 2012)
Country % quota
objectives
Consequences
for non-
compliance
Impact of quota
law
Norway (2002) 40% Sanctions 40% attained in
2010
Holland (2009) 30% Justification and
strategy plan
(comply or
explain)
Attained by 14% of
firms in 2015. 75%
of firms had no
women in 2015.
Overall reached
10%
Spain (2007) 40% Justification and
strategy plan
16.6% in 2014
8. Some conclusions
The importance of sanctions for the implementation of
gender quotas
Resistance to quotas perceived as distributive versus
procedural justice
Impact of quotas on the type of board membership for
women
Lack of long-term impact for women in the firm
9. Impact of increasing non-executive female board
members (Takagi and Moteabbed, 2012)
Type of board
membership:
Executive vs. non-exec
Perceived availability Perceived similarity
Comparison effects:
Assimilation vs contrast
Impact as role
models for women
within the firm
11. • those who make things
happen,
• those who watch what
happens,
• and those who wonder
what happened
12. Koenig, A. M., Eagly, A. H., Mitchell, A. A., & Ristikari, T. (2011). Are leader stereotypes
masculine? A meta-analysis of three research paradigms. Psychological Bulletin,
137(4), 616-642.
Eagly, A. H., & Karau, S. J. (2002). Role congruity theory of prejudice toward female
leaders. Psychological Review, 109(3), 573-598.
13. Prescribed performance
When you became company director of
Buzz About, you implemented a standard
protocol for marketing managers for
initial meetings, which is to discuss what
Buzz About can offer in terms of media
exposure, Twitter and Facebook support.
Pat met with the client and discussed the
portfolio of offerings.
She coordinated with the marketing
team to make sure everyone understands
their standard roles with this new client.
She followed the standard procedures
you designed and tasks were properly
completed. The new client is happy.
Proactivity
When you became company director of
Buzz About, you implemented a standard
protocol for marketing managers for
initial meetings, which is to discuss what
Buzz About can offer in terms of media
exposure, Twitter and Facebook support.
Pat met with the client and discussed the
portfolio of offerings.
Rather than follow the standard procedures
you designed, she decided to take a
different approach to try and improve the
delivery of offerings in the future. To
accomplish this, she developed a new
client communication and point of contact
procedure in meetings. The new client is
happy.
13
14. Threat
Performance
evaluation
Pat = Female, proactive
Pat = Female, as prescribed
Pat = Male, proactive
Pat = Male, as prescribed
14
M SD
5.85 0.61
5.78 1.23
6.09 0.78
6.05 0.75
M SD
1.94 a, b 0.93
1.20 a 0.41
1.67 0.72
1.36 b 0.50
15. ANNE JENY
ACCOUNTING & MANAGEMENT CONTROL
DEPARTMENT
6, 8 ET 9
MARS
ESSEC GENDER EQUALITY DAYS 2018 3
16. 16
Understanding the glass ceiling in the
accountancy profession: novel
perspectives
Anne JENY and Estefania SANTACREU-VASUT
Gender Equality Days, 2018
Anne
JENY
17. Introduction
• From the paper
• “New avenues of research to explain the rarity of females
at the top of the accountancy profession”, Palgrave
Communication, March 2017.
• Glass ceiling phenomenon in Big Four audit firms:
• Women represent only 10-20% of executives (i.e.
partners) at KPMG, Deloitte, PwC, and EY, they
represent only 10-20%.
• Why is this particular glass ceiling proving so hard to
break?
• Existing explanations suggest either that women may just
be “different”, or that they face societal-level barriers in
terms of stereotypes and expectations.
Anne JENY17
18. Motivation
• The Big Four are present in more than 140 countries,
• But accounting research has focused on studying Anglo-
Saxon countries or single country case studies.
• Economics research: how gender roles and gender
inequality varies across cultures.
• Language may also play a role in shaping gender roles:
» Economics researchers have identified a correlation between
gender distinctions in grammar (the feminine and masculine
distinctions in French, for example) with lower socioeconomic,
political, and managerial outcomes for women at country level.
» Findings further suggest that language may convey gender
norms and provide a unique measure of historical gender roles
that have been transmitted to the present day.
Anne JENY18
19. Our research design and results
• We argue that the study of existing gender disparities in top
leadership accountancy positions across countries may also
benefit from using language to measure gender inequality.
• We perform a thorough and systematic literature review on
gender, accountancy and language (90 years of research,
looking at papers from 1926 to 2016), and
• We collect data on the presence of the Big Four throughout
the world, including their linguistic environments and the
characteristics of their global boards.
• Findings:
• Research that links gender in accountancy to the linguistic
environment is scant
• Big Four indeed operate in diverse linguistic environments.
• Allow us to suggest a set of avenues of future research
Anne JENY19
20. Discussion and conclusion
• We review existing explanations of the rarity of women in the
Big Four and how these would change if we consider
language:
“Just give it time”
“Women are different”
Jobs are for the boys”
A never ending story
Language may play an important role in perpetuating traditional
gender roles, preventing women from accessing top leadership
positions in society, as within the accountancy profession.
Anne JENY20
22. FEMMES ET POUVOIR:TABOU OU NOUVEAU
MODELE DE GOUVERNANCE?
• Série de 50 Entretiens réalisés à l’international en partenariat
avec Boyden Global Executive Search
2011 – 2012
• Série d’Ateliers coolectifs : European Women in Leadership -
Women be european board ready + Women’s Forum 2016
( prochain 8 mars JUMP - Bruxelles )
• Women on Boards: Sharing a Rigorous Vision of the Functioning
of Boards, Demanding a New Model of Corporate Governance
Journal of Research in Gender Studies
2014, ISSN: 2164-0262 avec LUCY SUMMERS
Viviane de Beaufort.
23. Changement de paradigmes
①A power “to act” rather than power for power’s sake
②The search for the collective exercise of power: an
non-executive Board set-up and run as a “Team”
③A disinterest for power games and struggles, but the
wish to serve the “general interest”
④The reliance on skills (for reassurance)
Non executive : an idealised vision of the role
29. Research in experimental economics
at ESSEC: detecting gender and
gender pairing effects
Seeun Jung (Inha University, Seul)
Karine Lamiraud (ESSEC),
Radu Vranceanu (ESSEC)
30. Experiments in general
• Strengths: controlled environment (neat causality), replicability
(random allocation to groups (test / control), incentivized)
• Limits: outcomes are sensible to framing; trust the results only if
replicated in different contexts and conditions ; the bias of
publishing positive results only
31. Our existing studies
• [1] S. Jung, R. Vranceanu, 2017. Gender Interaction in Teams:
Experimental Evidence on Performance and Punishment Behavior, Korean
Economic Review, Vol. 33
• [2] S. Jung, R. Vranceanu, 2017. Experimental Evidence on Gender
Differences in Lying Behavior, Revue Economique, Vol. 68
• [3] S. Jung, R. Vranceanu, 2018. The Value of Competition: New
Experimental Evidence, under review.
• [4] S. Jung, R. Vranceanu, 2018. Tournament Pay, Subjective Well-Being
and Productivity in a Real-Effort Experiment, R&R at J. Eco Psychology
• [5] K. Lamiraud, R. Vranceanu, 2018. Group Gender Composition and
Economic Decision-making: Evidence from the Kallystée Business Game,
Journal of Economic Behavior and Organization, Vol. 145
Most of the tests were performed at the Essec Experimental Lab (K-Lab). Special thanks
to Delphine Dubart, the Lab manager for the implementation.
32. Some of our main results
• In general we revealed a significant gender effect, yet
only limited gender pairing effects.
• [1] At equal « misperformance » in a real effort task,
women tend to be sanctioned more frequently and
harsher than men ; When sanctioned, men raise their
performance at subsequent stages, women do not.
• [2] The frequency of women and men misreporting
their endowment in a standard UG with imperfect
information is similar; yet men understate their
endowment by a larger amount (the size of the lie is
higher).
33. Some of our main results
• [3] Standard result in EE (NV 2007): men like to compete more than
women. When controlling for overconfidence, this result seems to
vanish, We develop a more powerful tool to elicit the individual
willingness to compete. We corroborate the original result. Most
interesting finding: as many as 10% of women present a large WTC
[4;6] compared to 38% of men; and as many as 13% of men present
a low WTC [-6;-4] compared to 23% of women. Average values hide
important individual differences. Policy implications.
• [4] After being exposed to a tournament pay scheme, the
subjective well-being of French women declines (this is in line with
the distaste for competition hypothesis), yet the opposite holds for
Korean women. Cultural differences can be important.
• [5] Group decision – mixed group with a majority of women
perform the best in a business game.
34. ESSEC GENDER EQUALITY DAYS 2018 - PROGRAMME
5 & 6 MARS 2018 – HACKATHON LED BY HER – CHEZ ORANGE 75010 PARIS
• 2 jours pour un Hackathon hors-norme basé sur la collaboration plutôt que les résultats. Contribuez et
faites une différence pour l'entrepreneuriat Féminin ! www.ledbyher.org
JEUDI 8 MARS 2018 – INTERNATIONAL WOMEN’S DAY – ANIMATIONS HEFORSHE
• VDB et bénéfices reversés à la Maison des Femmes – HDP
• Présentation Concours des Stéréotypes Buster (CGE)
VENDREDI 9 MARS 2018 – 18H À 20H – CNIT
• Célébration des 10 ans d'Entreprendre Au Féminin-ESSEC. Featuring les Alumnae et 10 marraines
avec le Club Génération Startuppeuse. Florie.reitiger@essec.edu (20 places)
LUNDI 26 MARS 2018 – EQUAL PAY DAY FRANCE – 17H30 À 19H30 – CNIT
• Atelier Ambition Carrières, positionnement et négociation salariale au féminin, organisé par le Groupe
Egalité Femmes Hommes, lesCareer Services et le réseau féminin Business and Professional Women-
France (BPW). Inscription : gender-equality.essec.edu (40 places)
34
6, 8 ET 9
MARS
ESSEC GENDER EQUALITY DAYS 2018