The executive, David B. Payne, who is 54 years old, was named to the top financial post last year.

She has served in a number of financial posts since she joined the company 20 years ago.

"Companies have been filling financial posts with women," he said, "and other companies are putting these women on audit committees."

They also constituted most of the labor force and small trading class as well as some commercial and financial posts.

He fired most of the accounting staff and appointed his 21-year-old daughter to a senior financial post.

Most of the important security and financial posts are held by the President's relatives.

David M. Davis, the departing chief financial officer, joined the company in 2002 and was named to the top financial post this past spring.

Pyatakov headed the State Bank and held other financial posts after the Revolution.

Mr. Hadley joined Maytag as a cost accountant in 1959 and held a series of financial posts before being named assistant controller in 1975.