Abstract
The apparent conflict between family life and an accounting career appears to be negatively impacting the retention of women in public accounting (Stockard, 1990). Typically, accounting entails long hours, travel, and a stressful business environment. For many women, these negative factors are intensified by family obligations and the pressures of striving for acceptance in a traditionally male-dominated profession. This investigation set out to directly survey women in the accounting profession regarding their perceptions of their own career barriers in their organizations. In addition, the study was intended to identify possible reasons for women accountants to leave their organizations and ways to retain them. The study was intended to develop a survey questionnaire that would quantify and measure perceptions of the glass ceiling. Following the review of a wide body of literature about “glass ceiling” this study established a conceptual model which related the impediments to career progression. This conceptual model leads to the formulation of an empirical schema and the generation of testable hypotheses. The following measurable constructs or variables were established: (1) exclusionary environment; (2) family responsibility; (3) workplace benefit; (4) job flexibility; (5) corporate policies; (6) job stress; and (7) job demand. This study has practical implications for employers in considering the needs and problems of women accountants in the work force. Alleviating key problems should help employers acquire and retain women accountants for a longer time, thereby maximizing their hiring and training investment. More importantly, dealing with these issues would help intelligent and capable women to continue a career as a professional accountant.
Highlights
The number of them holding top position is not reflective
Referring to a survey done by The American Institute of Certified Public Accountants (AICPA) 1991 as reported by Collins (1993), 59 percent of new graduates hired in 1990 by public accounting firms are female
Women have not been very successful in advancing in public accounting firms and few have made it to the partnership level
Summary
The number of them holding top position is not reflective. Referring to a survey done by The American Institute of Certified Public Accountants (AICPA) 1991 as reported by Collins (1993), 59 percent of new graduates hired in 1990 by public accounting firms are female. According to Still (1994), cultural factors have emerged as the significant impediment to women’s progress through the ‘glass ceiling” She believed that a cultural dilemma arises whenever either a male or female enters a non-traditional area and it needs a very concerted effort to overcome the prejudices, stereotypes, traditions and accepted practices if more than just a token number of women are to be given their chance in senior management. Researchers and individuals working to implement family-friendly policies emphasizes that supervisor attitudes and company culture affect both whether policies are used and the repercussions that result for those who do use them She affirmed that a consensus has emerged that, despite the support they offer, family-friendly policies will not assist in dismantling the glass ceiling until attitudes of the supervisors and co-workers, as well as corporate cultures and traditional career practices begin to change
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