Revisionsbranschen karaktäriseras av en hierarkisk organisation med tydliga karriärsteg för medarbetare att följa. För att nå den högsta positionen, partner, är en betydande faktor att medarbetare har en viss storlek på sin kundstock och därmed kan generera intäkter till byrån. Traditionellt har revisionsyrket dominerats av män, men de senaste decennierna har allt fler kvinnor etablerat sig i branschen vilket resulterat i en jämn könsfördelning. På de högre positionerna, såsom partner, dominerar trots det fortfarande männen. Jämställdhet är ett omdebatterat område och förändringar sker kontinuerligt. Syftet med studien är därför att skapa en djupare förståelse för orsakerna till kvinnors underrepresentation på partnernivå inom revisionsbranschen. Vidare kommer det undersökas om det finns skillnader mellan storstads- och småstadskontor som påverkar kvinnors möjlighet att göra karriär inom revisionsbranschen. Den teoretiska referensramen består dels av en grundläggande beskrivning av revisonsyrket och dess organisation, dels av genusteorier som kan förklara varför kvinnor inte återses i samma utsträckning som män på toppbefattningar i arbetslivet. Genom intervjuer med kvinnliga auktoriserade revisorer från småstads- respektive storstadskontor framkommer det att det finns goda möjligheter, oavsett kön, att avancera i karriären. Vår studie tyder på att flera av de teorier som förklarar kvinnors underrepresentation på högre positioner, såsom glastak och homosocialitet, inte upplevs förekomma i någon större omfattning i praktiken, istället är det till stor del är en tidsfråga innan även toppositionerna inom revisionsbranschen är könsbalanserade. Den främsta förklaringen till att kvinnor hamnar efter män i karriären tycks ändå vara att de är föräldralediga längre samt att deras karriärsambitioner förändras i samband med bildandet av familj. Den tydligaste skillnaden som framgår mellan storstads- och småstadskontor är att kvinnor på småstadskontor har begränsad tillgång till kvinnliga förebilder och kvinnliga mentorer vilket kan ha en negativ påverkan på deras karriär. / The audit industry is characterized by a hierarchical organization with clear career steps for employees to follow. In order to reach the highest position, partner, it is important that the employee has a certain number of clients and thereby can generate revenues for the agency. Traditionally, the audit profession has been dominated by men, but in recent decades an increasing number of women have started to work in the industry, which has resulted in a balanced gender distribution. Although, in the higher positions, such as partner, men still dominate. Gender equality is a debated issue and changes occur continuously. The aim of this study is therefore to gain a deeper understanding of the causes of women’s underrepresentation at the partner level in the audit industry. Furthermore, it will be examined if there are any differences between small city offices and large city offices that affect women's career opportunities in the audit industry. The theoretical framework consists partly of a basic description about the audit profession and its organization, and partly by gender theories that can explain why women are not seen at the top positions of the organizations in the same extent as men. Through interviews with female authorized public accountants from small city offices as well as large city offices, it is found that there are good opportunities, regardless of gender, to advance in the career. Our study indicates that several of the theories that explain women's underrepresentation in higher positions, such as glass ceiling and homosociality, are not perceived as something that occurs to a significant extent in practice, instead it is largely a matter of time before the top positions in the audit industry are gender balanced as well. Still, the main reason for women ending up beneath men in their careers seems to be that they are on parental leave longer and that their ambitions for career advancement changes when they have children. The most obvious difference between small city offices and large city offices is that women in small town offices have limited access to female role models and female mentors, which may adversely affect their careers.

The purpose of this study is to fill the gap identified in how women perceive their opportunities to advance in their careers as auditors in San José, Costa Rica. This study also seeks to get answers to what it is like to work as a woman in a male-dominated industry in the chosen country. Design/methodology/approach: This essay has been carried out using an abductive research approach. Three research questions have thereby been answered with the support of 11 semi- structured interviews with women in roles as auditors at various independent audit firms in San José, Costa Rica. 10 of the interviews were held at the respondent’s respective office and one of the interviews were held digitally. Findings: The study has resulted in women working as auditors in San José, Costa Rica, experiencing discrimination in the workplace. Various factors that underlie discrimination have been identified and these factors include culture and how the men see themselves in their professional role. A factor that has also been shown to have a large and almost decisive influence on the degree of discrimination and the opportunities for women to climb in their careers is the size of the audit firm. The bigger the audit firm, the more discrimination the women experience and the worse opportunities to climb in their career. Research implications: The leading implications are that women's opportunities to advance in their careers and be able to feel secure in their work as auditors in San José, Costa Rica, must be given further attention and be investigated further. This is because the situation that exists today is not sustainable and in order to develop the industry and to even out the skewness that exists between the genders in the country, this problem must be taken care of. This study can contribute as a basis for future research in the field to further investigate the factors that are causal factors for the reality for women in the industry that the study identified. Originality/value: This essay studies the topic of women's opportunities in the audit industry in Costa Rica, which has not been previously explored. Through unfiltered collected data from first-hand sources, the results generated are of high value and could be a good basis for future research within the area.