Comparison of socio-cultural characteristics of female accountant in Turkey and Italy

Tradition, belief, culture and values are the most important factors that shape a society. These variables can also be guiding or directing individuals in choosing their profession and performing their preferred profession. Although it is a rules-based profession, it is a known fact that the members of the profession who prefer and perform the accountancy profession are also influenced by the traditions, beliefs and culture of the society they live in. Whether a profession is a masculine or feminine profession also depends on social values (traditions, beliefs, cultures). In other words, some professions are accepted as male dominated professions, some professions are accepted as feminine professions. Such sexist approaches are the result of social acceptance. In numerical terms, it is thought that some social coding or acceptance lies at the root of the fact that female accounting professionals are less than men. In the studies conducted on the accounting profession and female accountants, it was observed that studies were conducted on the comparison of female and male accountants and the problems faced by female accountants. In this study, different from previously held studies, the aim is to analyze the female accountants structure of according to cultural differences. For this purpose, in the Mediterranean country, women accountants operating in Turkey and Italy, according to the cultural dimension Hofsetede clarifies the differences and similarities of structure were analyzed according to the cultural dimension of female accountant in these two countries. In the first part of the study, general information about the accounting profession, the historical development of the accounting profession, the legal structure of the accounting profession in Turkey and Italy, ethics in accounting profession codes and general information about the accounting professional organizations in the world are given. In the second part, quantitative and qualitative information about female accountants in the accounting profession is mentioned and a literature review has been made on the problems faced by women accountants in Italy, Turkey and World. In the third chapter, the concept of culture and the cultural dimensions of Hofstede, which forms the basis of our study, are mentioned. The effects of this cultural dimension in Turkey and Italy culture was evaluated. Finally, the connection between culture and accounting has been explained. The fourth and final section, to female accountants in operating in Turkey / Italy on the basis of Hofstede's power distance, uncertainty avoidance, collectivism, long / short-term orientation and masculinity / femininity dimension a survey was created. This questionnaire was applied to female accountants and the data obtained were analyzed in SPSS 22 program. Keywords: Accounting profession, Turkey, Italy, Hofstede cultural dimensions, Female accountant