THE INFLUENCE OF GENDER ON THE USE AND EFFECTIVENESS OF MANAGERIAL ACCOUNTS

This study empirically examined a model of the relationships between m anagerial accounts (explanations), gender of manager, gender of employ ee, and evaluation of the manager. Results indicated that female manag ers seemed to use mitigating accounts (that minimize threats to employ ees' self-esteem) more than male managers, but there were no gender di fferences in the use of aggravating accounts (that increase threats to employees' self-esteem). Gender of employee also influenced the type of account; female employees reported more mitigating accounts and mal e employees more aggravating accounts. In addition, male managers who provided aggravating accounts were evaluated more favorably than femal e managers using such accounts; there was no difference, however, in e valuations of male and female managers providing mitigating accounts.