美国的哈斯尔巴克就美国各高等学校男女教师的数量及其结构进行了分析,按年限编制了两本手册,一本是1980～1981年,另一本是1988年。依该项资料,可总结出美国妇女在四年制高等教育界的地位和作用。一、妇女在会计教育界的任职情况1980～1981年妇女在会计教育界的人数为560人,占14.1%,其中:教授38人,占1%,在妇女人数中的比例(以下简称比重)为6.8%,而男性为24.6%;副教授60人,占1.5%,其比重为10.7%,而男性为28.2%;助 Hassell Barker of the United States conducted an analysis of the number and structure of male and female teachers in all colleges and universities in the United States. According to the years, two handbooks were compiled, one from 1980 to 1981 and the other from 1988. According to the information, the status and role of American women in the four-year higher education sector can be summed up. I. Position of women in the accounting education sector The number of women in the accounting education sector between 1980 and 1981 was 560, accounting for 14.1%, of whom 38 were professors or 1% and the proportion of women (hereinafter referred to as the proportion) Compared with 6.8% for males and 24.6% for males; 60 associate professors, accounting for 1.5% of all males, with a share of 10.7% and males of 28.2%