Where the rubber meets the road: performance evaluation and gender in large public accounting organizations

Abstract

This paper argues that performance evaluation is a major element of preserving the status quo of gender differences in public accounting organizations. Performance evaluation is problematized as part of several broader themes in order to more fully appreciate its importance within careers and the gender patterning of organizations. Results of a study involving reactions to a hypothetical staff auditor in charge of an over‐budget audit engagement reveal significant gender differences. Implications for the gender neutrality of career management by large public accounting firms are drawn.