Threats and Opportunities: Perceptions of Female Accounting Students  Towards Career Development on a Company's Board of Commissioners

Putri Ida Sistya; Rendah Oktavianti Ningtyas; Basuki Basuki

doi:10.26905/ap.v10i1.12198

Threats and Opportunities: Perceptions of Female Accounting Students Towards Career Development on a Company's Board of Commissioners

Putri Ida Sistya, Rendah Oktavianti Ningtyas, Basuki Basuki

Abstract

This study shows that gender diversity in the board of commissioners can provide benefits in the form of diversity of ideas and perspectives, and improve decision evaluation through additional information from other viewpoint. The involvement of women in the leadership level of the company is considered important in the context of effective corporate governance. Based on this phenomenon, this study aims to threats and opportunities to the perceptions of female accounting students in developing an interest in pursuing a career on a company's board of commissioners, and exploring students' perceptions of information technology in the era of digitalization. To do so, the study adopts a phenomenology, data are collected using semi structured interviews and documentation. The results showed that the role of women in the board of commissioners has positive potential in strategic decision-making by preserving diversity and diverse perspectives. The challenges identified involve the availability of vacancy information, environmental factors, and work experience, while the opportunities are related to educational background and dominance in information technology. Therefore, dominance in information technology was recognized as an important aspect for prospective corporate board commissioners. Expectations for the future include the development of women's roles and the support of gender equality at all levels of corporate leadership, with the aim of making a positive contribution towards addressing the gender gap, particularly in accounting

Keywords

Board of commissioners: board of commissioners; corporate governance; gender diversity; student’s perception.

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DOI: https://doi.org/10.26905/ap.v10i1.12198

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