The Influence of Gender on the Use and Effectiveness of Managerial Accounts

Abstract

This study empirically examined a model of the relationships between managerial accounts (explanations), gender of manager, gender of employee, and evaluation of the manager. Results indicated that female managers seemed to use mitigating accounts (that minimize rats to employees' self-esteem) more than male managers, but there were no gender differences in the use of aggravating accounts (that increase heats to employees' self-esteem). Gender of employee also influenced the type of account; female employees reported more mitigating accounts and male employees more aggravating accounts. In addition, male who provided aggravating accounts were evaluated more favorably than female managers using such accounts; there was no difference, however, in evaluations of male and female managers providing mitigating accounts.