Women’s Perceptions Of Glass Ceiling In The Accounting Profession In Indonesia

  • (1) * Amalia Siti Khodijah            Universitas Cipasung Tasikmalaya  

  • (2)  Retno Dyah Pekerti            Universitas Cipasung Tasikmalaya  

  • (3)  Anggraeni Anisa Wara Rahmayanti            Universitas Gadjah Mada  

    (*) Corresponding Author


The women population in the accounting profession in Indonesia is quite large, but the role of women in leadership in companies is often underestimated, even though talented women also have the same role in the world of work. This research aims to investigates the women’s perceptions of glass ceiling in the accounting profession in Indonesia. Glass ceiling is related to constraints that exclude female employees from upper-level managements. This research employs the logistic regression method. Using an online-based survey, resulting 133 respondents working in public accounting firms and private companies. This research finds that women’s perceptions about the occurrence of glass ceiling are driven by bias effects (formal performance evaluations), structural effects (professional advancement), and cultural effects (the support level from male senior leaders). Demographic variables, such as marital status and children ownership also determine the perceptions of glass ceiling. However, there is no difference between female public and private accountants regarding the perceptions of glass ceiling. This research contributes by adding empirical evidence regarding the perceptions of glass ceiling on accounting professional women in developing countries. The results of this research will help companies focus their efforts on addressing the most influential factors to save resources by not letting talented women employees leave the companies. Furthermore, policy makers are suggested to create regulations that favor women to improve gender equality


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How to Cite
Khodijah, A. S., Pekerti, R. D., & Rahmayanti, A. A. W. (2024). Women’s Perceptions Of Glass Ceiling In The Accounting Profession In Indonesia. Journal of Accounting Science, 8(1), 58 - 71. https://doi.org/10.21070/jas.v8i1.1741
Behavioral Accounting