Y aller ou pas ? Le rôle de l’environnement familial dans l’intention repreneuriale des femmes experts-comptables

The article examines the low number of women in the acquisition of accounting firms. Using entrepreneurial intention on a sample of 1,574 certified public accountants, and comparing the intentions of men and women, we show that women are less likely to take over a firm as their personal sphere expands (married, children). Conversely, men are more inclined to take over under the same criteria. Moreover, women only consider acquisition with strong emotional and financial support from their partner, whereas men are indifferent to support from their spouse.