Denetim Sektöründe Kadın Yöneticiler: Türkiye Üzerine Betimsel Bir Araştırma
DOI:
https://doi.org/10.33831/jws.v22i1.191Anahtar Kelimeler:
auditing- genderÖzet
Bu çalışmanın amacı denetim firmalarındaki kadın yöneticilerin mevcudiyeti ile denetim firmalarının özellikleri arasındaki ilişkiyi incelemektir. Çalışmada, 2018 yılında şeffaflık raporu yayımlamış 90 denetim şirketinin verileri ve bilgi edinme kanunu çerçevesinde KGK’dan elde edilen veriler kullanılmıştır. Elde edilen bulgular doğrultusunda Türkiye’de denetim sektöründe cinsiyet eşitsizliğinin istihdam oranları noktasında başladığı, buna bağlı olarak sektörde kadın yöneticilerin oldukça az olduğu görülmüştür. Öyle ki 90 firmadan 47 tanesinde kadın ortak, yönetim kurulu üyesi ya da sorumlu denetçi bulunmamaktadır. Ayrıca daha fazla gelir elde eden, daha eski denetim firmalarıyla dört büyük denetim şirketinde kadın yöneticilerin anlamlı olarak diğer şirketlerdekilerden fazla olduğu tespit edilmiştir. Çalışma, denetim sektöründe kadın istihdamının önemli bir sorun olduğunu ve kurumsallaşma ile kadın yöneticiler arasında pozitif yönlü ilişkiyi tespit etmesi açısından önem arz etmektedir.
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