Adm. Sci.
2019
,
9
, 2
The following table depicts a brief European overview of the index mentioned above (Table
4
).
Table 4.
Measures of gender equality in decision-making.
2015
2016
Presidents
7.1%
7.0%
CEOs
3.6%
5.1%
Non-executive directors:
22.5%
26.1%
Senior executives:
13.7%
14.9%
Source: our elaboration from
EU
(
2017
).
Going back to the gender stratification theory with its components (glass ceiling, double standard,
inequality) which is used as a theoretical framework for the purpose of this paper and placing it in the
context of the statistical data presented earlier and below as well, it can be asserted that there is still a
lack of representation of women in organisations at a macro level and that the two countries present a
significant difference in figures at all chapters.
4.4. Romania–Italy Country Level Comparison Based on AFECA Study
As aforementioned, in 2016 AFECA conducted a study over 24 professional bodies from different
European countries. Professional bodies were willing to provide information on matters that concern
mainly gender and gender diversity in their respective organisations. The analysis was performed
following 12 main categories, related to gender, such as the law on gender equality, quotas on boards,
the percentage of women on boards, women in accountancy, and the possibility of adopting a more
flexible schedule to better balance work life with family life (Table
5
).
Table 5.
Romania–Italy comparisons on gender diversity in accounting professional bodies.
Gender Diversity
Dimensions/Countries
Italy (CNDCEC—Consiglio Nazionale dei
Dottori Commercialisti e degli Esperti
Contabili)
Romania (CECCAR—Body of
Expert and Licensed Accountants
of Romania)
Law on gender equality
Establishes a gender quota for companies
listed in the Stock Exchange—noncompliance
results in a warning followed by financial
sanctions and in the case of noncompliance
the exclusion from the board
YES
Law No 202/2002 on equal
opportunities and treatment for
women and men in labour market,
education and the elimination of
gender roles and stereotypes
YES
Quotas on Boards
Mandatory 33.3%
NO
% Women on Boards
31%
12%
% Women in accountancy
31.60%
77.90%
Actions
working committees dedicated for gender
equality; databases collecting resumes of
women that are interested in being appointed
to boards; collection of signs of
discrimination in order to implement actions
that promote gender equality
YES
NO
Good Practices
NO
NO
Work from home
NO
NO
Flexible work hours
NO
NO
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