Generational Shifts and Changing Identities of Chinese Women Accountants Outside Public Accounting

ABSTRACT This paper explores generational shifts in the professional identities of Chinese women accountants outside public accounting, focusing on how these shifts relate to changing gender and accounting norms within China’s evolving social, cultural and economic context. Through 30 in-depth interviews and generational theory, the findings suggest that older generations, beneficiaries of workplace access under communism, tend to ignore or adapt to gendered norms in the workplace, follow informal seniority and hierarchy rules, and embrace a “hard worker” identity. Conversely, younger generations, shaped by the one-child policy and participation in a global profession, appear to recognize and resist gender-related norms, view seniority rules as “redundant and bureaucratic,” and prioritize work-life balance. The study also reveals intergenerational dynamics, highlighting the ongoing struggles between women accountants’ social gender roles and professional identity. These insights offer a nuanced understanding of women in accounting, addressing gender in professional accounting settings in China and beyond.