Best practices of professional equality by the valorization of Human Capital - Association des femmes experts-comptables
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Best practices
of professional equality
by the valorization of Human Capital
i n a c c o u n t i n g f i r m s
« Valorizing human resources in a
perspective of professional gender
equality increases the value of the
firms and of the profession. »
e
afeca
FEMMES EXPERTS-COMPTABLESThe law favours the equal access of women and men to elected office and functions as well as to professional and social responsibilities. Article One of the French Constitution
THE COMMITMENT
OF THE ACCOUNTANCY PROFESSION
No one can deny that the staff population in companies is evolving
toward a gender balance. We can only delight in this.
It can only be said that the liberal professions as a whole are
swelling with women, and that this proportion has grown to 46%.
The accountancy profession is part of this movement, with more
than 5000 women listed in the Order, or about 25%, while they
accounted for only 20% in 2011.
The profession has to remain vigilant, though, to avoid attracting
women’s talents into a salaried activity. While such activity is
perfectly appropriate to women, representing nearly half the
graduates with a certified public accountant’s degree, efforts still
have to be made to attract them to the liberal profession.
This is why the French Institute of Certified Public Accountants
(CSOEC, Conseil supérieur de l’ordre des experts-comptables)
supports the initiative of the French CPA women on board
association, (AFECA, Association des Femmes diplômées
d’Expertise Comptable Administrateurs) to generate a Charter of
professional equality by valorizing human capital, proposed for
firms’ signature as a voluntary commitment.
Today, AFECA is making another initiative that I applaud, with
this inventory that summarises the best practices to reach the
Charter goals, as identified by regional working groups and Charter
signatories on its interactive website, into a booklet of guidelines.
I hope this booklet will prove to be a source of inspiration for each
firm and a roadmap for our profession.
Philippe Arraou
Président du Conseil supérieur de l’ordre des experts-comptables (CSOEC)4 WHY TALK ABOUT PROFESSIONAL GENDER EQUALITY?
On 8 October 2015, the State Secretary
in charge of Women’s Rights unveiled
the top 10 companies of the SBF 120 in
TALKING ABOUT feminisation, happy that companies are
beginning to acquire the means of reaching
PROFESSIONAL GENDER a gender balance in their staffs and at all
EQUALITY levels of decision making.
IS TO RELATE TO ALONGSIDE THE PROGRESS
A MAJOR SOCIAL MADE AND POSTED BY THE
CHALLENGE. LARGEST COMPANIES, WHERE
ARE THE LIBERAL PROFESSIONS
Equality is a fundamental right and a AT, AS THEY ACCOUNT FOR
republican principle. Implementing it is NEARLY 11% OF THE ACTIVE
first and foremost a question of justice POPULATION?
and equity. As a fundamental point, it also
represents an advantage for the development According to the Equality Laboratory, there
of our society. The Equality Charter (2004) is still a glass ceiling in these professions
defines it as a democratic imperative that that still prevents women from accessing
must be reflected in a will characterised the highest jobs and claiming the highest
by greater social justice in the direction pay.
of women and by a daily struggle against
all forms of discrimination. It is a societal Are they organising to address the issue of
requirement in order for the various times professional equality and valorize women’s
of life to be equally valued and assumed talents better? It must be recognised that
fairly by men and women. these professions, which are historically
men’s professions as a whole, are witnessing
It is, finally, an economic necessity a growing feminisation since women today
in the face of the competition, account for 46% of the active population,
the competitiveness and demographic though with considerable disparities
reversal that French companies are depending on the professions.
facing. In this regard, women constitute a
breeding tank of competence the economy The accountancy profession is still behind,
needs [1]. even though it is part of this positive
movement with roughly 5000 women
The French legal apparatus is impressive registered in the the French Institute of
because no fewer than nine laws have been Certified Public Accountants, or about a
passed to promote professional equality; quarter of the 20000 French certified public
but the results are still modest on the accountants whereas they were at only 20%
application level with regard to the ever- in 2011[2].
more-precisely specified objectives.
[1] Equality Charter: France commits to it, Ministry delegated to
parity and professional equality, 2004.
[2] French Institute of Certified Public Accountants (CSOEC).WHY TALK ABOUT PROFESSIONAL GENDER EQUALITY? 5
THE EXPLANATION OF contribute to governance of behaviours
THE STILL LIMITED RATIO that will create sustainable value for the
OF FEMINISATION IN THE stakeholders of the liberal professions?
ACCOUNTANCY PROFESSION
This booklet of best practices of professional
RESIDES FOR MANY IN THE
equality for valorizing the value of Human
SPECIFIC CONSTRAINTS
Capital in certified public accountants’
WEIGHING UPON THE LIBERAL firm is the result of a rising awareness of
PROFESSIONS. the accounting profession as concerns the
need for it to be part of this professional
The profession has a high workweek equality movement, operationally, via
amplitude, and in many cases, travels related the valorization of human resources, in
to the need to develop a clientele, to adapt a balanced model between its male and
to its rhythm or devote time to ongoing female components, recognised today as
professional training. Facing constraints an opportunity for sustainable growth and
like these, in order to balance better inclusive performance.
between professional and private life, many
women with certified public accountants’ This guide recalls how and why AFECA,
degrees prefer to be on a salary: only 29% of with the support of the French Institute of
the newly CPA graduated women register Certified Public Accountants (CSOEC),
with the French Institute of Certified Public mobilised itself within this dynamic, and
Accountants, versus 64% of the men[3]. today presents a summary of the best
practices that have been identified, first
Aware of this «drain of female talents», by the women in the profession via the
the representative bodies of the liberal contribution from its Regional Delegations
professions went into action on the issue. For on a collaborative platform of working
example, the Pact for equality in regulated groups, and secondly by signatory firms
liberal professions that the Bar Association of the Charter for Professional Equality
signed, and the branch agreement on the by Valorizing Human Capital, via the
professional equality of men and women in interactive space at the AFECA website.
the accountancy profession[2]. But beyond
governance of compliance with hard law
or professional agreements, how can we
January: Copé Zimmermann Act: 20% in 2014 and 40%
of women on boards of directors in all companies of more
than 500 employees and €50 million in turnover or balance
Creation of AFECA at the initiative of the CSOEC sheet total by 2017.
2010 2011
July: opening of the boards of directors to
graduates of the accounting professions.
[3] Prospective study of the professional branch of certified public accountants and auditors and generation of an inventory of the “Observatory of the
professions of certified public accountants and auditors” (“Omeca”), 2012.
[4] Agreement signed 4 January 2013 between the ECF and IFEC Presidents and the representatives of the union organisations extended by a decision
published on 11 October 2013.6 EDITO MARIE-ANGE ANDRIEUX – MARIE-DOMINIQUE CAVALLI
AFECA,
One of AFECA’s main challenges is to help
certified public accountants’ firms and
companies to integrate the women of the
objectives profession into positions of leadership and give
them greater visibility and legitimacy in the
for delivering
economic and financial world.
We are convinced that the market for directors’
sustainable mandates on corporate boards can be of great
benefit to certified public accountant profiles
value
fully suited to the needs of boards of directors
and their committees, not only of large but also
small and medium-size companies, with which
the regional delegations of AFECA develop a
very special proximity. All the more so that the
AFECA provides training for these experienced
women to know the new modes of governance
better and know how to combine both “hard”
and “soft” skills.
Marie-Ange Marie-Dominique
Andrieux Cavalli AFECA also makes it possible to devote the high
Co-Chairs of AFECA added value of the certified public accountant’s
degree, reformed in 2010, which today is
opening up to a plurality of skills insofar as it
gives access both to liberal exercise, to salaried
exercise, or in the public sector.
Publication by CSOEC and AFECA of the Charter of
Creation of High Council of Professional Equality by the Valorization of Human Capital
Gender Equality for Women August: act on real AFECA ranked in the Top 20 women’s French networks
and Men («HCEFH”) gender equality
2012 2014 2015
Creation of Parity Observatory June: publication by the European Commission of the
conducting the various surveys «Gender Equality 2016-2019” plan
of AFECAAFECA, OBJECTIVES FOR DELIVERING SUSTAINABLE VALUE 7
Over the long term, AFECA wants to innovate
by a professional equality that, by instituting
appropriate professional practices, leads to an OUR CERTIFIED PUBLIC ACCOUNTANT
equivalent «career capital» for men and women BRAND SYMBOLISES A MESSAGE:
over the duration of their active life.
Moreover, since we know how to
THE PROFESSION’S
work in a co-creative sharing process
with our clients, we hope an informal
COMPETITIVENESS
dissemination of our experience can
enrich our ecosystem. Lastly, because
IS ALSO THAT OF
the performance should be ethical,
it seems important to us to instigate
THE ECONOMY!
actions on professional equality, to put
the progress to which the investment
AFECA HELPS
of our profession has contributed at the
service of the community.
EXPAND THAT.
Application of the quotas to small and
January: quota of 40% women on boards of medium-size enterprises of more than
directors enters into effect 250 employees
2016 2017 2020
Publication of the third AFECA study on the place of women directors
on boards and their committees in companies listed on Euronext and
Alternext Paris, conducted in partnership with Telescop8 MAKING WOMEN COUNT ON BOARDS OF DIRECTORS
AFECA wants to contribute
to three major challenges:
reaching the threshold of
40 % of women on boards by 2017
with truly diversified profiles,
institute efficient governance of
small and medium-size enterprises,
and raise women to positions of
leadership or influence in board
committees (audit, but also
nomination and remuneration).
The French CPA women on board This major step towards a fairer
association (A F E C A ) created in society and a higher-performance,
November 2010 at the initiative of the more sustainable economy, placed the
French Institute of Certified Public Copé-Zimmermann Act in the dynamic
Accountants (CSOEC) originated from of Corporate Social Responsibility
a dual legislative opportunity: the Act (“CSR”) of Enterprises. The changeover
of 23 July 2010 on consular networks towards a digital and knowledge
allowing certified public accountants economy accentuated the centring
to hold directors’ mandates, and the of the factors of competitiveness on
Copé-Zimmermann law of 13 January human resources and intangible assets.
2011, providing for a quota of 40% of To accompany companies that have to
women in 2017 on boards of directors reinvent their business models, AFECA
of companies with more than 500 wants to valorize the talents of women’s
employees and a turnover or balance certified public accountant capital and
sheet of at least €50 million. provide a response to the challenges of
parity and economic governance.MAKING WOMEN COUNT ON BOARDS OF DIRECTORS 9
This is why, starting in 2011, the
Association proposed its breeding
« Women on European
platform of new “expert” profiles, for
non-executive independent director
Boards/ realizing EU
mandates, bearers of added value in the
board’s strategic and financial debate.
potential : progress and
By its regional network and proximity
challenges »
to enterprises and the players of the (publication in April 2016)
territory (public or institutional),
AFECA develops the “network” capital
of its members. Lastly, to develop
its visibility and its footprint in the
dynamic of European institutional
and professional networks, AFECA is
participating in two large European
Objectives
networks: The European Confederation • Letting women with accounting
of Directors’ Association (Ecoda) as degrees contribute to the
affiliate member, and the European governance and competitiveness
Women on Boards (EWOB) of which it of enterprises thanks to their skills
is a founding member and ensures the and experience in the world of the
co-presidency. enterprise
• Putting its skill breeding platform
This strategy endows AFECA in France into view to obtain mandates and
and Europe with a differentiated position women in a situation
visibility, and positions it as reference of influence on boards and in
of the governance and performance of their committees (in particular
the board by diversity, subjects at the the audit committee) or in
core of the European Commission’s leadership functions (presidency
works. It was thus that AFECA, as of a committee or board) and
co-pilot of these projects, was able to thus contribute to achieving
present in France the EWOB studies the threshold set by the public
“Women on European Boards/ authorities, 40% of women on
Realizing EU potential: progress and boards of directors.
challenges”[5] and the best practices
• Training certified public
for promoting women on European accountant graduates in
boards, “Women on European Boards/ the function of director and
Realizing EU potential: experiences contributing to the dissemination of
and best practices” [6]. the best practices of governance and
ethics
• Participating in a dynamic of
innovation for business models
(5) Publication in April 2016. (http://european.ewob-network.eu/
of more sustainable growth in
ewob-publishes-landmark-report-on-the-progress-of-women-on- line with the EU 2020 objective to
the-boards-of-major-european-companies/).
(6) Publication July 2016. (http://european.ewob-network.eu/
“smart, sustainable and inclusive
ewob-launches-new-study-at-annual-event-in-berlin/). growth”.10 BA L A N C E WOM E N / M E N H UM A N C A P I TA L I N F I R M S
Since its creation,
promoting professional
equality by a balanced model
of valorization of all the components
of human capital, women and men,
is the strategic pivot of the AFECA
approach.
Valorizing the «capital of women with the French Institute of Certified
certified public accountants» in firms is Public Accountants and the Sciences-Po
an imperative goal for AFECA when we Tribune of the economy of the intangible:
know that one out of four professional “Human Capital: What innovations
certified public accountants in the liberal for a competitiveness shock?”[7]. For
profession is a woman. This proportion AFECA, professional equality also
could be much greater, since women calls for valorizing this human capital,
account for nearly half the graduates. The and the «career» capital in particular.
profession today has to respond to the call
for parity but also boost the attractiveness Indeed, the Association wants to innovate
of the profession as a whole. over the long term by pressing a dynamic of
In an economy of knowledge, the factors professional equality, which, by instituting
of competitiveness move towards the appropriate operational practices, leads
intangible assets for growth of a different, to a «career capital» in certified public
more sustainable and more inclusive accountants’ firms that is equivalent for
kind, balancing short and long term men and women over the duration of
better, with competitiveness in costs and their active lives, whatever their curve
off-cost. Amongst these intangible assets, of evolution.Beyond this, the profession
human capital is at the core of growth, could contribute to the dissemination of
for all enterprises, whatever their size or the best practices to the enterprises that
sector. Human capital and the proposals certified public accountants accompany
dedicated to it had moreover been the daily (more than two million).
subject of a book written in partnership
[7] These works of the Sciences Po Tribune on the
economy of the intangible, directed by Marie-Ange
Andrieux, are available on the CSOEC site..BA L A N C E WOM E N / M E N H UM A N C A P I TA L I N F I R M S 11
According to a study of the International
Labour Organisation published in 2015,
THE EXISTENCE OF A
women lead 30 % of companies but only 5 CORRELATION BETWEEN
% of the world’s largest companies.
BETTER ECONOMIC
Yet analyses tend to prove that the
presence of women, in particular in PERFORMANCE
management positions, often go along
with better economic performances for
AND THE FEMININE
enterprises: CONTRIBUTION
• More small and medium-size companies DEMONSTRATED BY
led by women witness turnover growth[8].
VARIOUS NATIONAL
• Companies that have at least one woman
on their board of directors register faster AND INTERNATIONAL
growth of their financial profitability than
those where only men sit (14.1 % versus WORKS.
11.2% between 2005 and 2014)[9].
Objectives
• The women present in the management
teams make the company’s organisation
perform better[10] on criteria like leadership,
innovation, coordination and opening to the
outside world.
• Combined leadership has a positive • Communicating and providing
impact on the professional environment: its support to the promotion and
Less absenteeism, fewer labour accidents valorization of women certified public
and more turnover. Because the presence of accountants in the economic world.
women in traditionally male teams improves
the distribution of tasks and well-being at
• Taking into consideration the major
work[11].
professional challenges of the members
to integrate parity better into the firm’s
organisation, in particular by giving life
to the Charter of Professional Equality
by valorizing human capital and the
best practices attached to it.
• More generally, contributing to
favouring recognition of the utility
value of the accountancy profession by
enterprises of intermediate size («ETI»),
the large enterprises and all the players
of the social, solidary economy.
[8] Study of the consulting company Women Equity with
40,000 small and medium-size enterprises.
[9] Study of the Swiss Bank Credit Suisse on 3000
companies, published in September 2014.
[10] McKinsey & Company study.
[11] National working conditions agency (“Anact”).12 UNE
A CHARTE
C HA RT E RDE
OBONNES
F B E ST PRATIQUES
P R AC T IC E S
A Charter
of best
practices
to commit concretely in favour of parity and
professional equality by valorizing human capital.
The new priorities of the European agreement of the accounting branch
Union in matters of gender equality pertaining to professional equality
appear in the Strategy of the European of 4 January 2013, AFECA wanted to
Union for equality between women launch an original initiative: a Charter
and men adopted on 9 June
2015, with the publication by THE ORIGINALITY OF THE PROJECT?
the European Commission of THE SYNERGY OF FIRMS’ STRATEGY
the “Gender Equality 2016-
2019” plan.
AND ORGANISATION, THE COMMITMENT
OF THE PROFESSION’S INSTITUTIONS
Amongst the objectives put AND THE ACCOMPANIMENT
forward, we can note the OF A NETWORK LIKE AFECA.
desire for a better organisation
of professional and personal work of Professional Equality by valorization
time both for men and for women, of Human Capital, that is shared by
as well as better participation of the firms and enriched over time by
women in the decisional bodies and a collaborative platform of sharing of
entrepreneurship. best practices.
To contribute to this European strategy In the long run, this dynamic can
while integrating ourselves into the also benefit the more than two
French framework of the various laws million companies that make up the
in effect pertaining to professional profession’s eco-system, by a better
equality and parity and into the quality of service.A C HA RT E R O F B E ST P R AC T IC E S 13
The profession of certified public whom want to share their experience
accountants mobilises its different and initiatives, lastly and perhaps
components around the objectives of most of all, that of women themselves
equality and professional flourishing in the profession, who were 10% to
– at the institutional level, of course, answer the questionnaire to identify
but also at the professional level with a the operational levers of professional
three-pronged approach: that of the equality by the valorization of human
Regional Delegations of AFECA, capital.
which came together into working
groups on the ground, to send back
the best practices and innovations, that
of the firms and most especially those
signatories of the Charter, some of
1
IDENTIFY THE 2
LEVERS INVOLVE THE
The content of the Charter of Best
FIRMS
Practices by the valorzation of
Human Capital relied on the results The Charter, proposed at signature
of a survey of the roughly 5000 of the accounting firms, is
women certified public accountants organised around four pillars:
to identify the operational levers of Committing over the long term,
professional equality by valorizing awareness and training, promoting
human capital. innovative practice, communicating.
Launched on 2 October 2015 at the
Congress of the French Institute
of Certified Public Accountants, it
3 collected 50 signatures that very day.
In June 2016, there are nearly 250
STRUCTURE THE signatories.
BODY OF BEST
PRACTICES 4
A collaborative platform within BENCHMARK
the profession founded on working
groups in regions is instituted This dynamic is fed by the
to structure the body of good interactive space on AFECA
practices. website dedicated to exchanges
of best practices of the Charter’s
signatory firms.14 EXCERPT S OF THE CHARTER OF BEST PR ACTICES
Following the example of the
Happy Men movement that
considers men as women’s best
allies for greater integration in
the enterprise, AFECA has the conviction
that professional equality calls for
a balanced model of valorization of
human capital in all its female and male
components – an original approach but
also a very practical one.
COMMIT
recognition by all those that this, all
the more so if it is balanced between
« Signing the Charter is a strong, visible men and women, has become a major
symbol of the firm’s commitment in advantage of development, economic
an approach to be conducted over the success of the firm.
long term in favour of governance of
valorization of human capital, and in Use the training, with procedures
particular women’s capital, lasting and as flexible as possible, to ensure an
consistent, with the firm’s development equivalent professional evolution
strategy, suited to its values and amongst men and women in view of
specific features around challenges like facilitating the taking of responsibility
optimising the management of human at all levels of the firm, developing
resources and thus skills, anticipating professional mobility and allowing an
the age pyramid, develop innovation, appropriate and fair growth of salaries.
strengthen its capacity to attract Facilitating the professional growth
diversified profiles, improve the firm’s of men and women in the respect of
image and reputation amongst all its a balance between professional and
operational and financial stakeholders. private life (as for example with work
time arrangements, institution of an
individualised tracking of women
SENSITISE AND TRAIN in a situation to access positions of
responsibility to allow them to actualise
Promoting the emergence of a true the knowledge needed for maternity
rising of awareness of the challenge leave or part time related to this).
of human resources in the firm andBY THE VALORIZ ATION OF HUMAN CAPITAL 15
components of human capital and
PROMOTE INNOVATIVE informing all about the practical
BEST PRACTICE results of this commitment. This is
an necessary factor for mobilising the
Favouring equality of opportunity long term and anchoring the human
at all levels and promoting the capital parity in the firm’s culture, its
principle of parity in all the stages
of human resource management FAVOURING EQUALITY OF
that are hiring, access to training,
career paths, remunerations. OPPORTUNITY AT ALL LEVELS
AND PROMOTING THE PRINCIPLE
Institute all the best practices to OF PARITY
facilitate the valorization of human
capital, appropriate depending in
accordance with the firm’s size and development model and operational
specific features, by granting fair room success.
for women. Communicate externally by signing
Integrate the consideration of human this charter; but just as importantly,
capital by gender balance in promotion communicate regularly on the
and project management strategies. objectives pursued and the firm’s
results by all appropriate means, in
compliance with the confidentiality of
COMMUNICATE the strategy and of the activities...».
Communicate internally by all
means with all the collaborators,
management bodies and partners, on
the commitment and the objectives in
favour of the governance of professional
equality by fair valorization of all
By signing this charter, the firms
invest in the institution of a long-
term dynamic around four pillars:
commit, sensitise and train,
promote innovative best practice,
communicate.16 W H AT O P E R AT I O N A L L E V E R S O F P R O F E S S I O N A L E Q UA L I T Y
Collective
answers to
key challenges
THE REGIONAL DELEGATIONS of AFECA mobilised to generate a
body of best practices that firms can draw upon. Imagined from levers put
forward by the Charter of best practices, the practices touch upon working
conditions, governance, ongoing training and promotion of women’s
capital.
« HOW CAN WE Nearly at the same level is access
to an environment of services
MAKE THE FIRM’S (conciergerie, day nursery, etc.)
and collaborative work. These are
ENVIRONMENT also considered to be major levers
facilitating the promotion of women’s
MORE capital.
FAVOURABLE
TO WOMEN’S
CAPITAL? »
Of the various levers identified,
one absolute priority is to reconcile DARE TO ARRANGE
professional and personal life better. WORK TIME
AND RHYTHM
A second priority has to do with the
arrangement of work time (flexible
time schedules, telecommuting,
meeting times).F O R VA L O R I Z I N G H U M A N C A P I TA L ? 17
«HOW CAN WE
« HOW BETTER INCENTIVISE THE
TO PROMOTE PROFESSION TO
WOMEN’S CAPITAL STRENGTHEN THE
IN FIRMS? » GOVERNANCE OF
Of the various levers identified, women THE WOMEN’S
certified public accountants prefer sharing
experiences and internal and external
CAPITAL IN
training at the managerial dimension. FIRMS? »
There is also much applause for the
coaching and mentoring tools and From the levers identified come
appropriate communications to valorize two essential priorities: parity in
the value of women’s contributions to the remunerations and the reinforcement
firms’ performance. On the other hand, of the presence of women at the
more voluntary actions such as internal various levels of firms’ responsibilities,
quotas of women at the various levels about which statistics should be
of responsibility are behind, but a clear disseminated.
interest is shown for the rule of having one Making the profession more attractive
man and one woman candidate for every to young women colleagues as well as
position. a charter of governance of women’s
capital are also recognised as necessary
levers.
TRAINING
CHANGE PARADIGMS
AND VALUE
TO RETHINK THE
VALORIZATION:
THE TWO KEYS ORGANISATION AND
OF PARITY THE GOVERNANCE OF
THE FIRMS18 DA R E T O R E - A R R A N G E WO R K L I F E A N D R H Y T H M DARE TO RE-ARRANGE WORK LIFE AND RHYTHM THE ACCOUNTANCY PROFESSION IS A VERY TIME-CONSUMING ONE, WHENCE THE DIFFICULTY OF RECONCILING FAMILY AND PROFESSIONAL LIVES. To remedy this, many practices can be used to allow more flexible work time and an organisation that is more respectful of the private life of partners and collaborators, and in particular women. Introducing flexibility into time schedules without compromising the objective of quality makes it possible to motivate one’s collaborators, and is a source of performance for the entire firm.
DA R E T O R E - A R R A N G E WO R K L I F E A N D R H Y T H M 19
WORK SCHEDULE FLEXIBILITY to avoid intrusion into private life or
CAN, FOR EXAMPLE, to securitising them in terms of risk
management pertaining to the databases.
BE INTRODUCED BY:
Time schedule flexibility calls for setting
• Valorizing the value of part time work limits, to prevent deviations that would
both for women and men, who are easily run counter to well-being at work. But
organised in the firm with regard to the safeguards can be put in place such as:
number of cases allocated. • a guide of best practices for using
• More flexible full time distribution, collaborative tools in each firm
starting with a schedule based on a day • limitation of accidental emails by
or on a week (in 4 days rather than 5, for instituting direct communication modes
example) • promotion of a right to disconnect and
• Flexibility of planning via institution of sending of deferred emails
timeframes • institution of connection hours
• Better access to parental leaves with one’s office to modulate them
• Choice by the collaborator of the mode of in accordance with the collaborators’
compensation of overtime hours, offering profiles, with the objective of cutting off
the possibility of recovering hours or at a certain hour.
remunerating them.
• Readjusting regular schedules, so that
they are suited to the needs of each, and a
better anticipation of the leave schedules.
INITIATIVES AND
RECOMMENDED TOOLS THE BEST PRACTICE
Adapt workload and schedule to meet
• Facilitate access to telecommuting collaborators’ wishes for advancement,
solutions [12] . By instituting a number thus be able to meet the part time demand
of telecommuting days per week to let
of employees and adapt the number of
employees benefit from their personal
activities while doing the work requested, or cases entrusted to any change of volume for
recourse to this solution to manage urgent a given collaborator; modify the perimeter
situations (transit strike, sick child, etc). of the missions for employees returning
• Re-arrange meeting times. Take account from maternity leave, in particular to
of child drop-off or pick-up obligations. avoid distant travel. Fidelity guaranteed!
Avoid or even prohibit meetings after 6 pm
and before 9 am and, generally, rationalise
the number of meetings by asking oneself
how productive they are.
• Set up a time savings account («CET»).
This lets the employee save up paid holidays
or get them paid back later. The employee
can take longer leave for various reasons.
• Encourage the practice of collaborative
tools like the Cloud, which allows
telecommuting, subject to framing them
- * mettre en bas de cette page un renvoi à l’ouvrage
du CSOEC : E- TRAVAIL mis à jour mai 2016 /avantages et
[12] Reference to the book by the CSOEC: E-WORK update of 2016/
inconvénients du e-travail/aspects juridiques de sa mise en place
advantages and disadvantages of telecommuting /legal aspects of
instituting it.20 V E R B A T I M S
TIME
WE ADVOCATE FLEXIBILITY
A FLEXIBLE CAN EVEN BE
ORGANISATION, THOUGHT OUT
AS LONG AS THE OVER THE WEEK
TIME SCHEDULES ARE
Time flexibility allows a considerable improvement of
KEPT «sharing» of private life and professional life. Since I
am in private practice, from time to time I manage to
Feminisation of the firm has naturally guided us go pick up my son at the nanny’s, spend time with him,
towards a human resources policy that adapts itself to and then resume my work later once he is in bed, for
the needs of each. Many are working part-time – up example. Time flexibility can even be thought out over
to 15% of the total staff. The time schedules practiced a week’s time, and it can be easier to organise my life
in the firm are reasonable and flexible, and variable for a moment of work on Sunday or Saturday or Friday
over a broad amplitude in the morning and evening, from 6 to 8 pm.
which means each person can get organised. In short,
we advocate a flexible organisation, as long as the time Isabelle G,
schedules are kept. Partner in a firm of 5 collaborators – Essonne region
Tense periods like the fiscal period can of course weigh
down on the time schedules, which are then compensated
by working time reductions (“RTT”). Emulation does
MEETINGS IN
not mean incitation to over-work, night work; we do not THE MORNING
want to get into one-upmanship at work.
OR EARLY
Nadia C, AFTERNOON
HRD of accounting firm of some one hundred partners and
collaborators – Indre-et-Loire region
I also generally try to plan my meetings for the morning
or early afternoon. The meeting is less stressful if
A TIME everyone knows that the end time will be acceptable,
so the effort is satisfying for me but also for my clients
SCHEDULE (both women and men, of course), who have their
WITH TEN obligations too! A morning meeting often ends with a
luncheon, which is a very interesting and constructive
WEDNESDAYS OF moment of exchange!
WORK (FISCAL PERIODS)
Elwenn B,
OVER THE YEAR WAS Certified Accountant intern at BIG -
INSTITUTED La Défense, Paris Ile-de-France region
At the request of one woman collaborator who wanted
her Wednesdays off with full-time remuneration, a
POSITIVIZE
time schedule and ten Wednesdays worked (during MATERNITY
fiscal periods) over the year was instituted. This system
works perfectly, without diminishing the quality of
LEAVES
the work provided. Moreover, it brings in a climate of
The periods of replacement of our women collaborators
confidence amongst the various stakeholders that is very
can be a source of enrichment on missions breaking
appreciable in the firm.
up routine, which is the enemy number one of our
Gérard D, profession. It is true that this turnover is easier to
Director of a firm of some twenty collaborators – manage in a firm of more than fifty people than in a
Côte-d’Or region small firm.
Guy B,
Director of a Certified Accountants’ firm of some one hundred
partners and collaborators - Indre-et-Loire regionTRAINING AND VALUE ENHANCEMENT: THE TWO KEYS OF PARITY 21 TRAINING AND VALUE ENHANCEMENT: THE TWO KEYS OF PARITY FURTHER EDUCATION ALL ALONG ONE’S PROFESSIONAL LIFE IS BECOMING A REALITY WITH THE INSTITUTION OF THE «PERSONAL TRAINING ACCOUNT» AND PROFESSIONAL INSTITUTIONS TODAY STRONGLY ENCOURAGE ONGOING TRAINING OF THE PARTNERS BUT ALSO OF COLLABORATORS. Each firm can and must commit further to this today. Regarding the mutations, we see in the professions of certified accountants, it is a necessity to develop one’s knowledge capital and skills in a constantly evolving environment. It is also an investment in the future and an essential element of enhancement to attract the best people. Communication also has to be freed on this subject and we should no longer be afraid to say and show the progress that has been made thanks to women’s capital, but on the contrary to promote it strong and loud!
22 TRAINING AND VALUE ENHANCEMENT: THE TWO KEYS OF PARITY
A FEW PATHS TO FOLLOW INITIATIVES AND
TO EDUCATE AND RECOMMENDED TOOLS
COMMUNICATE BETTER
• Promote the profession amongst young
• Encourage coaching and mentoring women.
Instituting coaching sessions in the firm helps This could be done for example by:
with a major challenge: The problem of self- - Proposing roundtables in universities or schools
to improve our image and knowledge of our
confidence.
profession,
Having a training organisations take charge could - Organising evening parties, meetings, with
be studied to deduct these hours from the training the «National association of certified public
obligations. accountant interns” (“Anecs”) and the CJEC.
These training sessions could also be relayed with
the «Club of young certified public accountants • Create a file of godmothers for young
and auditors» (“CJEC”) for example to affect women certified public accountants (in
young firms, the main objective being to make liberal practice or salaried or partners).
them accessible to the greatest number. • Institute or provide for a memoir leave to
Mentoring is more difficult to institute, but it let young women certified public accountant
offers more individualised accompaniment interns to write their intern memoirs.
reserved to certain high-potential employees. • Develop the number of women examiners
Structuring and externalising mentoring can in juries (especially DCG/DSCG/DEC). The
come from professional organisations and be ratio of women on the juries today is apparently
relayed by AFECA. 5% or less. Also urge women in the profession
• Institute internal training of managerial to invest themselves in auditing internships to
scope answer the queries of women interns.
Training managers to help women manage • Identify the facilitator men who will work the
teams, to find their place in a team or with levers of valorizing women’s capital, because
the other managers, but also to assess their their support is probably not valued enough.
collaborators on new performance criteria.
• Enhance the value of the contributions
of women’s capital by appropriate
communication THE BEST PRACTICE
Exemplary character can show other women
that they can manage to climb the ladder of all Let collaborators develop their hard and
soft skills via internal or external training
decisional levels.
programmes to optimise their potential.
At the level of the firm, by putting forward Make the successes of women’s capital
women partners and collaborators in internal known in the profession so that these
communications. exemplary careers will be of greater value
At the institutional level, by organising for example and can inspire others and reinforce the
«Women’s capital awards» over the coming 5 attractiveness of the profession.
years, not rewarding people but rather the teams.V E R B A T I M S 23
THE
EXEMPLARITY
EFFECT OF THE
PARTNERS
The motivation of our female collaborators to climb the
ACQUIRING
ladder depends, for many of them, on the exemplarity SKILLS
effect that our women partners offer. By incarnating
this balance and lifestyle, they demonstrate to our I was able to benefit from AFECA
collaborators that, contrary to the image of the profession training on communications entitled “Communicate,
and to the practice of some of our colleague brothers, organise, lead... The 3 pillars of performance”.
they can access the status of partners, so it is worthwhile Essentially, I would say that it brought me greater self-
to continue…. Afterwards, it is up to each woman to confidence and enriched relational skills with the firm’s
decide what orientation she wants to give to her career, clients, but also internally with the other collaborators.
and where to place the markers. Internal communication is an essential point and often
Nadia C, neglected in small structures. A good organisation and
HRD of a certified accountants’ firm of some one hundred
alignment of each on the strategic objectives and the
partners and collaborators - Indre et Loire region
action plan are nonetheless the foremost conditions of
success!
Judith T,
AN ADDED Collaborator in a firm of 7 people – Hérault region
VALUE FOR THE
CLIENT
Parity contributes feminine qualities to the service to
our clients: Feminine entrepreneurship is developing
in France, and the presence of women partners in the
firm makes for the best possible understanding of the
situations and expectations of this clientele. It should
be remembered that the certified accountant is often
perceived by her clients as a professional of confidence
who knows her client’s problems well.
Aliette G,
Partner in a large firm (300 people) – Rhône region24 C HA N G E PA R A D IG M S CHANGE PARADIGMS TO RE-THINK THE FIRM’S ORGANISATION AND GOVERNANCE RE-ARRANGING WORK TIME IS ONE OF THE LINKS IN THE FIRM’S ORGANISATIONAL CHAIN. But this re-organisation can be thought through in depth today, to centre it around the idea of transverse project-oriented management. This is the condition for the profession to continue to attract talents, both women and men. The occupational changes stemming from the digital revolution, which displaces the added value of the partners and collaborators onto other tasks, also has to be considered. The firm’s organisation today has to bring out new working modes, more horizontal and collaborative and, beyond that, favour the emergence of true governance of the human capital.
C HA N G E PA R A D IG M S 25
A FEW KEYS FOR INITIATIVES AND
RE-THINKING THE FIRM’S RECOMMENDED TOOLS
ORGANISATION:
While it may be difficult for companies to
• Open up to a notion of performance set up day nurseries or conciergeries, other
centred on the achievement of objectives more flexible and less costly services and
rather than simple presence at the office. organisations can be considered:
• Establish more realistic planning in • Delivery of groceries or pickup of clothes
consideration of hours of training, meeting from the cleaners at the firm’s parking lot;
and prospecting. • Creating a silence or relaxation area at
• Organise training for managers to the firm (meditation, reading, music, airing
assess their collaborators on new criteria of relaxation visuals or learning a foreign
that take greater consideration of work language, yoga, management of emotions,
quality, respect for procedures, timelines, etc);
objectives, capacity to motivate and valorize • An area for keeping babies and children if
team loyalty… there are any babysitting problems.
• Promote the presence of women at the
different levels of responsibility of firms:
Rather than set quotas, institute the rule
of one man candidate and one woman
candidate for any position of responsibility. THE BEST PRACTICE
• Promote parity in remunerations at the
various hierarchic levels. A benchmark Introduce the analysis of collaborators’
could be piloted by the institutions, particular needs in order to determine the
to draw up the status of the general best compromises for each. That calls for
remuneration schedules, making it possible both the existence of mutual confidence and
to know precisely what the differences of collaborative organisation more centred on
remuneration are today and at what levels. the project mode.
• Not hesitate to fall back on temporary
subcontracting.
To help firms forward on this path, AFECA
proposes generating a directory to find
subcontractors and meet the supply with
the demand, facilitate exchanges amongst
women on these subjects, search for
testimonials that one might come across on
a forum or discussion group on LinkedIn...26 V E R B A T I M S
IT IS QUITE SUBCONTRACTING
POSSIBLE TO HAS BECOME
DO AS MUCH A BENEFICIAL
BY ORGANISING CONCEPT FOR ME
ONESELF BETTER, AS Subcontracting has become a beneficial concept for me.
WOMEN WITH YOUNG First, as a woman who had to leave work temporarily
because of a pregnancy, I was worried about overloading
CHILDREN OFTEN DO my colleagues and «dropping» my dossiers, so the idea
of subcontracting made this period less troublesome for
It is quite possible to do as much by organising oneself everyone; and from now on, I will use this option when
better, which is what women with young children often I have to be absent. Also, as a newly set up colleague,
assume when they have to share their time between subcontracting now lets me acquire a turnover in
managing their own schedules and their children’s parallel with prospecting; so it is positive for everyone!
scholastic constraints in addition to their work. So,
comparing time schedules or the amount of work Claire V,
Partner in a firm of 100 collaborators – Rhône-Alpes region
women do compared with men/colleagues or partners
is not right.
Aliette G,
Partner in a large firm (300 people) – Rhône region
A MIRROR FOR
OUR CLIENTS
THE FIRM IS CO-
MANAGED BY A A woman who has a project of
creating or taking over a company
TEAM OF MEN might wonder about the compatibility of professional
AND WOMEN life as company leader and balancing that with private
life. If the certified accountant is a woman, she will
RECEIVING THE SAME PAY be more apt understand this situation and meet the
woman entrepreneur’s expectations.
Parity at the level of the partners came naturally to the Isabelle G,
firm. The firm always had the desire to integrate people Partner in a firm of five collaborators – Essone region
with certified accountant’s degrees and a «manager»
potential into the firm. No distinction is made between
men and women. So our collaborators are remunerated
per their skills. The same holds at the level of the
WOMEN OFTEN
partners. The firm is co-managed by a team of men and EXERCISE
women collecting the same pay.
MANAGEMENT
Rémy B,
Partner in a firm of 50 collaborators – Finistère region
OF PROXIMITY,
FAVOURING LISTENING
(CLIENTS AND EMPLOYEES)
AND TEAMWORK.
Nadège R,
Co-partner in a firm of five people – Bouches-du-Rhône regionTHANKS
Président du Conseil supérieur de l’ordre The AFECA team:
des experts-comptables (CSOEC), Nicole Powilewicz and Géraldine de Léon
Philippe Arraou
Co-Chairs of AFECA, The Secretaries General of the regional
Marie-Ange Andrieux and Marie- councils of the Institute (“CROEC”) :
Dominique Cavalli Marseille Provence Alpes Riviera, Rhône-
Alpes, and Midi Pyrenees
La Compagnie Nationale des Commissaires
aux Comptes (CNCC), AFECA’s partner
Sage, AFECA’ sponsor
WORKING GROUPS BY REGION
• ALSACE DELEGATION • MIDI PYRENEES • LOIRE REGION DELEGATION
Coordinator: Delphine Alberti, DELEGATION Coordinator: Valérie Thévenot-Toffa
AFECA regional delegate Coordinator: Catherine and Françoise Taudon,
Natat-Gil, AFECA regional co-delegates
Sarah Sitruk AFECA regional delegate
Martine Spielmann Françoise Taudon
Annabel Cordelier Laurence Garcia Isabelle Faucher
Florence Merville Virginie Lacaze Daniela Tiuca
Annie Suss Véronique Puyau
Stéphanie Jodet Frédérique Doineau
Anne Dideron • RHÔNE-ALPES DELEGATION
Elisabeth Gueulet Coordinator: Claire Vaudray,
• BRETAGNE DELEGATION Coralie Cervello AFECA regional delegate
Coordinator: Brigitte Veillet, Myriam Michaud
AFECA regional delegate Sylvie Riquet Sabine Schneck
Laurie Lozano Pugliese Adeline Moussa
Régine Daudé Agathe Corgié-Treseler
Séverine Chevrier Colinette Lartigue
Sandrine Guedo • PARIS ÎLE DE FRANCE Julie Roussel
Maryline Lemaitre DELEGATION Valérie Vial-Simonin
Catherine Grimond Julie Dumas
Coordinator AFECA:
Aurélie Gouriten
Stéphanie Mellec Elodie Cassart
Anne-Lise Bouillon
Agnès Guyomard Alexandra Bogaert
Odile Le Bihan Sandrine Cohen Solal
Marina Lebrun Véronique Canevy
Cécile Le Couls Coralie Carteret
Aurélie Derrien Elodie Cassart
Catherine Clement Chabas
Hawa Coulibaly
• MARSEILLE PROVENCE Mathilde Guignard
ALPS RIVIERA DELEGATION Stéphanie Laporte
Nathalie Margraitte
Coordinator: Christine LACROIX,
Elise Martini
AFECA regional delegate Claude Radat
Marie-Christine Raymond
Christiane Company Jackie Routier
Lauriane Gerards-Cottin Valérie Toffa
Margot Berge-Hours CONTACT
Christine Blanc-Patin Géraldine de Léon, Project Lead
Caroline Clère-Gagnol
Claire Vilain Email: gdeleon@cs.experts-comptables.org
Dominique Ollivier Phone: + 33 1 44 15 60 93
Mohamed Laqhila
Nadine Riccie
afeca
FEMMES EXPERTS-COMPTABLES
Association des Femmes diplômées
d’Expertise Comptable Administrateurs
19, rue Cognacq-Jay
75341 Paris Cedex
femmes-experts-comptables.com
@femmes_EC_adm
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