Skip to main content

Advertisement

Log in

An Analysis of Glass Ceiling Perceptions in the Accounting Profession

  • Original Paper
  • Published:
Journal of Business Ethics Aims and scope Submit manuscript

Abstract

Access to a deep pool of talent is essential to the success of every professional services firm. The supply of that talent is contingent upon the available rewards for the exercise of that talent, and both the existence of the potential rewards and the beliefs that individuals hold about the existence of the rewards affect the decision to remain in the field. One structural factor that may affect the judgment about whether to remain in a profession concerns promotions based on the gender of the employee (i.e., the “glass ceiling”). In this study, we examine the “glass ceiling” within the context of the accounting profession. While advances have been made within the accounting profession to address the glass ceiling, the continued existence—and perceptions about the continued existence—of the issue exert adverse effects upon the available talent pool and may create long-term problems for the profession. In this study, we investigate glass ceiling perceptions among a large sample of female accounting professionals employed in accounting; the sample includes both public accountants, and those employed in industry accounting. Our study yields the finding of beliefs in bias-driven effects (e.g., a bias against female promotions to the top level), structural effects (e.g., a lack of mentoring opportunities, networking opportunities, and high-profile job assignments), and cultural effects (e.g., a lack of social support from the male leaders within the organization) among these accounting professionals. Glass ceiling perceptions are also influenced by several demographic factors. Furthermore, accounting professionals employed by industry are more likely to report a glass ceiling within their firms than accounting professionals employed by public accounting firms. The findings are of interest to researchers who explore gender-related issues in professional service firms such as the field of accounting, and to senior members of practice who are tasked with ensuring the integrity and quality of the talent pool and the equitable distribution of rewards to employees.

This is a preview of subscription content, log in via an institution to check access.

Access this article

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Fig. 1
Fig. 2

Similar content being viewed by others

Notes

  1. The existence of the glass ceiling has the potential to create significant problems for researchers studying the judgment and decision processes of top decision-makers, as the selection bias that results in a paucity of females for such samples also incorporates known gender-based differences in professional judgment and decision-making. For example, research indicates that teams made up of more women are more productive and efficient (Woolley et al. 2010), which is particularly relevant for the team-based nature of auditing (e.g., Trotman et al. 2015). Female audit partners are more effective at mitigating the earnings management efforts of their clients (Ittonen et al. 2013). Female analysts issue more accurate forecasts than male analysts (Kumar 2010), and female CFOs are more likely to make decisions that maximize shareholder value, as compared to male CFOs (Huang and Kisgen 2013). Likewise, studies that rely on students or low-level employees as proxies for high-level decision-makers will have problems with predictive validity, since those studies will not be able to control for the real-world selection bias and the lower proportion of females that arise from the glass ceiling effect.

  2. Jost and Kay (2005) further point out that these stereotypes and status cannot be disentangled: the stereotype is derived from the role and status. Traits of competence and assertiveness are ascribed to high-status individuals, while traits of communality are ascribed to low-status individuals, and in turn, competence and assertiveness are assumed to be required for high-status positions, while communality is assumed to be required for low-status positions. If a person occupies a low-status position, the assumption is that the person is communally oriented, and if that person occupies a high-status position, they are assumed to be assertive and competent.

  3. The Oregon, Washington, and Tennessee Boards of Accountancy provided us with mailing lists of all the CPAs licensed in their respective states (i.e., both male and female accounting professionals). However, given that our study examines female accounting professionals’ perceptions of the glass ceiling, we coded all of the names as male or female and used the female accounting professionals in our email requests. Names that were not obviously female names (e.g., Clare, Sloan, Cristy, Ashley, etc.) were coded as female names. Some respondents emailed the authors to indicate that they were males. Additionally, three male accounting professionals completed the survey; we removed these observations from our study.

  4. Our email requests informed sole proprietors and female accounting professionals who were not employed in private accounting or public accounting to ignore our survey. However, we note that several female accounting professionals who were either sole proprietors or who were not employed in public accounting or private accounting (e.g., governmental employees) completed our survey. As such, these participants were removed from the analysis (i.e., these observations were not included in our final sample of 410 completed surveys). Furthermore, we also removed six participants who indicated that they were retired. We also note that we pilot tested our survey on a small sample of female CPAs licensed in Oregon, Washington, and Tennessee. Following the pilot test, several minor changes were made to our survey. The results from our pilot test are not included in the reported results.

  5. In related research, Dalton et al. (2014) asked female public accountants to respond to the following question: “To what extent do you believe the glass ceiling exists in your firm?” where 1 = not at all; 3 = a moderate extent and 5 = a large extent. Dalton et al. find that 45% of female public accountants reported that the glass ceiling exists to at least a moderate extent (i.e., a response of 3, 4, or 5 on the scale). In the current study, a smaller percentage of female public accountants (i.e., 27.9%) reported the existence of a glass ceiling within their firm, potentially because they were asked in a different manner. Specifically, in the current study, female public accountants were asked to respond to the following yes/no question: “Do you believe that the glass ceiling exists in your firm?”. In other words, the measure used by Dalton et al. (2014) presupposes the existence of a glass ceiling (i.e., To what extent do you believe the glass ceiling exists in your firm?), which we believe explains the higher percentage of glass ceiling perceptions found by Dalton et al. (2014).

References

  • Adapa, A., Rindfleish, J., & Sheridan, A. (2016). ‘Doing gender’ in a regional context: Explaining women’s absence from senior roles in regional accounting firms in Australia. Critical Perspectives on Accounting, 35, 100–110.

    Google Scholar 

  • Almer, E. D., Cohen, J. R., & Single, L. E. (2003). Factors affecting the choice to participate in flexible work arrangements. Auditing: A Journal of Practice and Theory, 22, 69–91.

    Google Scholar 

  • Almer, E. D., Lightbody, M. G., & Single, L. E. (2012). Successful promotion or segregation from partnership? An examination of the “post-senior manager” position in public accounting and the implications for women’s careers. Accounting Forum, 36, 122–133.

    Google Scholar 

  • Almer, E. D., & Single, L. E. (2007). Shedding light on the AICPA work/life and women’s initiative research: What does it mean to educators and students? Issues in Accounting Education, 22, 67–77.

    Google Scholar 

  • American Institute of Certified Public Accountants (AICPA). (2013). Trends in the supply of accounting graduates and the demand for public accounting recruits. New York: AICPA.

    Google Scholar 

  • Anderson, J. C., Johnson, E. N., & Reckers, P. M. J. (1994). Perceived effects of gender, family structure, and physical appearance on career progression in public accounting: A research note. Accounting, Organizations and Society, 19, 483–491.

    Google Scholar 

  • Anderson, S. W., & Lillis, A. M. (2011). Corporate frugality: Theory, measurement and practice. Contemporary Accounting Research, 28, 1349–1387.

    Google Scholar 

  • Anderson-Gough, F., Grey, C., & Robson, K. (2001). Tests of time: Organizational time-reckoning and the making of accountants in two multi-national accounting firms. Accounting, Organizations and Society, 30, 469–490.

    Google Scholar 

  • Anderson-Gough, F., Grey, C., & Robson, K. (2005). “Helping them to forget...”: The organizational embedding of gender relations in public audit firms. Accounting, Organizations and Society, 30, 469–490.

    Google Scholar 

  • Armstrong, J. S., & Overton, T. S. (1977). Estimating nonresponse bias in mail surveys. Journal of Marketing Research, 14, 396–402.

    Google Scholar 

  • Barker, P. C., & Monks, K. (1998). Irish women accountants and career progression: A research note. Accounting, Organizations and Society, 23, 813–823.

    Google Scholar 

  • Bentler, P. M. (1992). On the fit of models to covariances and methodology to the bulletin. Psychological Bulletin, 112, 400–404.

    Google Scholar 

  • Bianchi, S. M. (2000). Maternal employment and time with children: Dramatic change or surprising continuity? Demography, 37, 401–414.

    Google Scholar 

  • Blum, T. C., Fields, D. L., & Goodman, J. S. (1994). Organization-level determinants of women in management. Academy of Management Journal, 37, 241–268.

    Google Scholar 

  • Bobek, D. D., Dalton, D. W., Daugherty, B. E., Hageman, A. M., & Radtke, R. R. (2017). An investigation of ethical environments of CPAs: Public accounting versus industry. Behavioral Research in Accounting, 29, 43–56.

    Google Scholar 

  • Britton, D. M. (2000). The epistemology of the gendered organization. Gender and Society, 14, 418–434.

    Google Scholar 

  • Browne, M. W., & Cudeck, R. (1993). Alternative ways of assessing model fit. In K. A. Bollen & J. S. Long (Eds.), Testing structural equation models. Newbury Park: Sage.

    Google Scholar 

  • Brown, E. R., & Diekman, A. B. (2013). Differential effects of female and male candidates on system justification: Can cracks in the glass ceiling foster complacency? European Journal of Social Psychology, 43, 299–306.

    Google Scholar 

  • Buchheit, S., Dalton, D. W., Harp, N., & Hollingsworth, C. (2016). A contemporary analysis of accounting professionals’ work-life balance. Accounting Horizons, 30, 41–62.

    Google Scholar 

  • Budig, M. J., & England, P. (2001). The wage penalty for motherhood. American Sociological Review, 66, 204–225.

    Google Scholar 

  • Burke, R. J., & McKeen, C. A. (1990). Mentoring in organizations: Implications for women. Journal of Business Ethics, 9, 317–332.

    Google Scholar 

  • Byrne, B. M. (2001). Structural equation modeling with AMOS: Basic concepts, applications, and programming. New Jersey: Lawrence Erlbaum.

    Google Scholar 

  • Catalyst. (2010). Catalyst census: Fortune 500 women executive officers and top earners. New York: Catalyst.

    Google Scholar 

  • Catalyst. (2013). Catalyst census: Fortune 500 women executive officers and top earners. New York: Catalyst.

    Google Scholar 

  • Catalyst. (2015). New 2015 catalyst census: Overwhelming majority of new directorships continue to go to men, women board seats not on path to parity (June 14, 2016).

  • Cech, E. A., & Blair-Loy, M. (2010). Perceiving glass ceilings? Meritocratic versus structural explanations of gender inequality among women in science and technology. Social Problems, 57, 371–397.

    Google Scholar 

  • Chow, C. W., Harrison, G. L., McKinnon, J. L., & Wu, A. (2002). The organizational culture of public accounting firms: Evidence from Taiwanese local and US affiliated firms. Accounting, Organizations and Society, 27, 347–360.

    Google Scholar 

  • Claffey, S. T., & Mickelson, K. D. (2009). Division of householder labor and distress: The role of perceived fairness for employed mothers. Sex Roles, 60, 819–831.

    Google Scholar 

  • Cohen, P. N., & Huffman, M. L. (2007). Working for the woman? Female managers and the gender wage gap. American Sociological Review, 72, 681–704.

    Google Scholar 

  • Converse, J. M., & Presser, S. (1986). Survey questions: Handcrafting the standardized questionnaire. Thousand Oaks: Sage Publications.

    Google Scholar 

  • Dalton, D. R., Hill, J. W., & Ramsay, R. J. (1997). Women as managers and partners: Context specific predictors of turnover in international public accounting firms. Auditing: A Journal of Practice and Theory, 16, 29–50.

    Google Scholar 

  • Dalton, D. W., Cohen, J. R., Harp, N. L., & McMillan, J. J. (2014). Antecedents and consequences of perceived gender discrimination in the audit profession. Auditing: A Journal of Practice and Theory, 33, 1–32.

    Google Scholar 

  • Dambrin, C., & Lambert, C. (2012). Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy. Critical Perspectives on Accounting, 23, 1–16.

    Google Scholar 

  • Davis, S. N., & Greenstein, T. N. (2009). Gender ideology: components, predictors, and consequences. Annual Review of Sociology, 35, 87–105.

    Google Scholar 

  • Dichev, I. D., Graham, J. R., Harvey, C. R., & Rajgopal, S. (2013). Earnings quality: Evidence from the field. Journal of Accounting and Economics, 56, 1–33.

    Google Scholar 

  • Downes, M., Hemmasi, M., & Eshghi, G. (2014). When a perceived glass ceiling impacts organizational commitment and turnover intent: The mediating role of distributive justice. Journal of Diversity Management, 9, 131–146.

    Google Scholar 

  • Eagly, A. H. (1987). Sex differences in social behavior: A social-role interpretation. Hillsdale: Erlbaum.

    Google Scholar 

  • Eagly, A. H., & Johannesen-Schmidt, M. C. (2001). The leadership styles of men and women. Journal of Social Issues, 57, 781–797.

    Google Scholar 

  • Eagly, A. H., Johannesen-Schmidt, M. C., & Van Engen, M. L. (2003). Transformational transactional, and laissez-faire leadership styles: A meta-analysis comparing women and men. Psychological Bulletin, 111, 2–22.

    Google Scholar 

  • Elias, R. (2004). The impact of corporate ethical values on perceptions of earnings management. Managerial Auditing Journal, 19, 84–98.

    Google Scholar 

  • Foley, S., Kidder, D. L., & Powell, G. N. (2002). The perceived glass ceiling and justice perceptions: An investigation of Hispanic law associates. Journal of Management, 28, 471–496.

    Google Scholar 

  • Foster, B. P., Lonial, S., & Shastri, T. (2011). Mentoring, career plateau tendencies, turnover intentions and implications for narrowing pay and position gaps due to gender: Structural equations modeling. The Journal of Applied Business Research, 27, 71–84.

    Google Scholar 

  • Fowler, F. J. (1995). Improving survey questions: Design and evaluation. Thousand Oaks: Sage Publications.

    Google Scholar 

  • Glass, J. (2007). The Family Responsive Workplace. In Perrucci and Perrucci (Eds.), The Transformation of work in the new economy. NY: Oxford University Press.

    Google Scholar 

  • Gornick, J. C., & Meyers, M. K. (2008). Creating gender egalitarian societies: An agenda for reform. Politics and Society, 36, 313–349.

    Google Scholar 

  • Guinn, R. E., Bhamornsiri, S., & Blanthorne, C. (2004). Promotion to partner in big firms: Truths and trends. The CPA Journal, 74, 54.

    Google Scholar 

  • Haines, E. L., & Jost, J. T. (2000). Placating the powerless: Effects of legitimate and illegitimate explanations on affect, memory, and stereotyping. Social Justice Research, 13, 219–236.

    Google Scholar 

  • Haynes, K. (2017). Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender. Critical Perspectives on Accounting, 43, 110–124.

    Google Scholar 

  • Heilman, M. E. (2001). Description and prescription: How gender stereotypes prevent women’s ascent up the organizational ladder. Journal of Social Issues, 57, 657–674.

    Google Scholar 

  • Hill Collins, P. (1991). Black feminist thought: Knowledge, consciousness, and the politics of empowerment. New York: Routledge.

    Google Scholar 

  • Hoobler, J. M., Wayne, S. J., & Lemmon, G. (2009). Bosses’ perceptions of family-work conflict and women’s promotability: Glass ceiling effects. Academy of Management Journal, 52, 939–957.

    Google Scholar 

  • Huang, J., & Kisgen, D. J. (2013). Gender and corporate finance: Are male executives overconfident relative to female executives? Journal of Financial Economics, 108, 822–839.

    Google Scholar 

  • Hull, R. P., & Umansky, P. H. (1997). An examination of gender stereotyping as an explanation for vertical job segregation in public accounting. Accounting, Organizations and Society, 22, 507–528.

    Google Scholar 

  • Ibarra, H., Carter, N. M., & Silva, C. (2010). Why men still get more promotions than women. Harvard Business Review, 88, 80–85.

    Google Scholar 

  • Ittonen, K., Peni, E. A., & Vähämaa, S. (2013). Female auditors and accruals quality. Accounting Horizons, 27, 205–228.

    Google Scholar 

  • Johnson, E. N., Lowe, D. J., & Reckers, P. M. J. (2008). Alternative work arrangements and perceived career success: Current evidence from the big four firms in the US. Accounting, Organizations and Society, 33, 48–72.

    Google Scholar 

  • Jost, J. T. (1997). An experimental replication of the depressed entitlement effect among women. Psychology of Women Quarterly, 21, 387–393.

    Google Scholar 

  • Jost, J. T., & Banaji, M. R. (1994). The role of stereotyping in system-justification and the production of false consciousness. British Journal of Social Psychology, 33, 1–27.

    Google Scholar 

  • Jost, J. T., & Kay, A. C. (2005). Exposure to benevolent sexism and complementary gender stereotypes: Consequences for specific and diffuse forms of system justification. Journal of Personality and Social Psychology, 88, 498–509.

    Google Scholar 

  • Jost, J. T., Mahzarin, R. B., & Nosek, B. A. (2004). A decade of system justification theory: Accumulated evidence of conscious and unconscious bolstering of the status quo. Political Psychology, 25, 881–919.

    Google Scholar 

  • Kane, E. (1992). Race and gender attitudes toward gender stratification. Social Psychology Quarterly, 55, 311–320.

    Google Scholar 

  • Kane, E. (1998). Men’s and women’s beliefs about gender inequality: Family ties, dependence, and agreement. Sociological Forum, 13, 611–637.

    Google Scholar 

  • Kane, E. (2000). Racial and ethnic variations in gender-related attitudes. Annual Review of Sociology, 26, 419–439.

    Google Scholar 

  • Kim, S. N. (2004). Racialized gendering of the accountancy profession: Toward an understanding of Chinese women’s experiences in accountancy in New Zealand. Critical Perspectives on Accounting, 15, 400–427.

    Google Scholar 

  • Kirchmeyer, C. (2002). Change and stability in manager’s gender roles. Journal of Applied Psychology, 87, 929–939.

    Google Scholar 

  • Kokot, P. (2014). Structures and relationships: women partners’ careers in Germany and the UK. Accounting, Auditing & Accountability Journal, 27, 48–72.

    Google Scholar 

  • Kornberger, M., Carter, C., & Ross-Smith, A. (2010). Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice. Accounting, Organizations and Society, 35, 775–791.

    Google Scholar 

  • Kumar, A. (2010). Self-selection and the forecasting abilities of female equity analysts. Journal of Accounting Research, 48, 393–435.

    Google Scholar 

  • Lupu, I. (2012). Approved routes and alternative paths: The construction of women’s careers in large accounting firms: Evidence from the French Big Four. Critical Perspectives on Accounting, 23, 351–369.

    Google Scholar 

  • Lyness, K. S., & Thompson, D. E. (1997). Above the glass ceiling? A comparison of matched samples of female and male executives. Journal of Applied Psychology, 82, 359–375.

    Google Scholar 

  • Maier, M. (1999). On the gendered substructure of organization: Dimensions and dilemmas of corporate masculinity. In G. N. Powell (Ed.), Handbook of gender and work (pp. 69–93). Thousand Oaks: Sage Publications.

    Google Scholar 

  • Major, B., & Schmader, T. (2001). Legitimacy and the construal of social disadvantage. In J. T. Jost & B. Major (Eds.), The psychology of legitimacy: Emerging perspectives on ideology, justice, and intergroup relations. Cambridge: Cambridge University Press.

    Google Scholar 

  • Malsch, B., & Gendron, Y. (2013). Re-theorizing change: Institutional experimentation and the struggle for domination in the field of public accounting. Journal of Management Studies, 50, 870–899.

    Google Scholar 

  • Margheim, L., Hora, J. A., & Pattison, D. (2010). Educational competencies that mid-sized CPA firms value in their processional accounting staff. American Journal of Business Education, 3, 69–80.

    Google Scholar 

  • Martell, R. F., Lane, D. M., & Emrich, C. G. (1996). Male-female differences: A computer simulation. American Psychologist, 51, 157–158.

    Google Scholar 

  • Mattis, M. C. (2002). Best practices for retaining and advancing women professionals and managers. In R. J. Burke & D. L. Nelson (Eds.), Advancing women’s careers: Research and Practice. Malden: Blackwell.

    Google Scholar 

  • Morrison, A. M., & Von Glinow, M. A. (1990). Women and minorities in management. American Psychologist, 45, 200–208.

    Google Scholar 

  • Oakley, J. G. (2000). Gender-based barriers to senior management positions: Understanding the scarcity of female CEOs. Journal of Business Ethics, 27, 321–334.

    Google Scholar 

  • Pedhazur, E. (1997). Multiple regression in behavioral research (pp. 714–765). New York: Harcourt Brace College Publishers.

    Google Scholar 

  • Powell, G. N. (1999). Reflections on the glass ceiling: Recent trends and future prospects. In G. N. Powell (Ed.), Handbook of gender and work. Thousand Oaks: Sage.

    Google Scholar 

  • Powell, G. N., & Butterfield, D. A. (1994). Investigating the “glass ceiling” phenomenon: An empirical study of actual promotions to top management. Academy of Management Journal, 37, 68–85.

    Google Scholar 

  • Powell, G. N., & Butterfield, D. A. (1997). Effect of race on promotions to top management in a federal department. Academy of Management Journal, 40, 112–128.

    Google Scholar 

  • Ragins, B. R., & Cornwell, J. M. (2001). Pink triangles: Antecedents and consequences of perceived workplace discrimination against gay and lesbian employees. Journal of Applied Psychology, 86, 1224–1261.

    Google Scholar 

  • Ragins, B. R., & Cotton, J. L. (1991). Easier said than done: Gender differences in perceived barriers to gaining a mentor. Academy of Management Journal, 34, 939–951.

    Google Scholar 

  • Ragins, B. R., Townsend, B., & Mattis, M. (1998). Gender gap in the executive suite: CEOs and female executives report on breaking the glass ceiling. Academy of Management Executive, 12, 28–42.

    Google Scholar 

  • Roberts, J., & Coutts, J. A. (1992). Feminization and professionalization: A review of an emerging literature on the development of accounting in the United Kingdom. Accounting, Organizations and Society, 17, 379–395.

    Google Scholar 

  • Rudman, L. A., & Phelan, J. E. (2008). Backlash effects for disconfirming gender stereotypes in organizations. In A. P. Brief & B. M. Staw (Eds.), Research in organizational behavior: An annual series of analytical essays and critical reviews (Vol. 28. pp. 61–79).

  • Schein, V. E. (1975). Relationships between sex role stereotypes and requisite management characteristics among female managers. Journal of Applied Psychology, 60, 340–344.

    Google Scholar 

  • Simonetti, J. L. (1999). Through the top with mentoring. Business Horizons, 42, 56–63.

    Google Scholar 

  • Suddaby, R., Gendron, Y., & Lam, H. (2009). The organizational context of professionalism in accounting. Accounting, Organizations and Society, 34, 409–427.

    Google Scholar 

  • Townsend, N. (2002). The package deal: Marriage, work, and fatherhood in men’s lives. Philadelphia: Temple University Press.

    Google Scholar 

  • Tremblay, M.-S., Gendron, Y., & Malsch, B. (2016). Gender on board: Deconstructing the “legitimate” female director. Accounting Auditing and Accountability Journal, 29, 165–190.

    Google Scholar 

  • Trotman, K. T., Bauer, T. D., & Humphreys, K. A. (2015). Group judgement and decision making in auditing: Past and future research. Accounting, Organizations and Society, 47, 56–72.

    Google Scholar 

  • Weyer, B. (2007). Twenty years later: Explaining the persistence of the glass ceiling for women leaders. Women in Management Review, 22, 482–496.

    Google Scholar 

  • Williams, J. (2000). Unbending gender: Why work and family conflict and what to do about it. New York: Oxford University Press.

    Google Scholar 

  • Women in the Workplace. (2015). Retrieved January 15, 2018 from http://womenintheworkplace.com/.

  • Woolley, A. W., Chabris, C. F., Pentland, A., Hashmi, N., & Malone, T. W. (2010). Evidence for a collective intelligence factor in the performance of human groups. Science, 330, 686–688.

    Google Scholar 

  • Zhang, J., & Yu, K. (1998). What’s the relative risk? A method of correcting the odds ratios in cohort studies of common outcomes. Journal of the American Medical Association, 280, 1690–1691.

    Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Corresponding author

Correspondence to Jeffrey R. Cohen.

Ethics declarations

Ethical Approval

All procedures performed in studies were in accordance with the ethical standards of the institutional and/or national research committee and with the 1964 Helsinki declaration and its later amendments or comparable ethical standards. Note that the survey design and use of human subjects were reviewed and approved by Clemson’s Human Research Protection Program.

Additional information

We appreciate the contributions of the workshop participants at the University of Massachusetts – Amherst and helpful comments from Tina Zamora, Vishal Baloria, Mengyao Cheng and Mary Ellen Carter (September 2018).

Rights and permissions

Reprints and permissions

About this article

Check for updates. Verify currency and authenticity via CrossMark

Cite this article

Cohen, J.R., Dalton, D.W., Holder-Webb, L.L. et al. An Analysis of Glass Ceiling Perceptions in the Accounting Profession. J Bus Ethics 164, 17–38 (2020). https://doi.org/10.1007/s10551-018-4054-4

Download citation

  • Received:

  • Accepted:

  • Published:

  • Issue Date:

  • DOI: https://doi.org/10.1007/s10551-018-4054-4

Keywords

Navigation