The Perception of Glass Ceiling Towards Women’s Career Advancement for the Accounting Profession in Indonesia

  • Authors

    • Aisyatur Ridha Binus University, Indonesia
    • Lindrianasari Binus University, Indonesia
    https://doi.org/10.14419/mjrfh038

    Received date: November 3, 2025

    Accepted date: December 26, 2025

    Published date: February 23, 2026

  • Gender Equality; Sustainable Development Goals (SDGs); Glass Ceiling; Bias-Centered; Accounting

  • Abstract

    Gender equality is a key focus of the Sustainable Development Goals (SDGs), as stated in Goal 5, which aims to end discrimination against ‎women and ensure that women can participate and have equal opportunities to become leaders. According to the Global Gender Gap Report ‎‎2022, Indonesia ranks 92nd out of 146 countries, with a Global Gender Gap Index (GGGI) score of 69.7%. This study aims to: (1) Evaluating glass ceiling perception towards women’s career advancement for accounting profession through survey; (2) Providing empirical evidence whether women experience glass ceiling perception in the workplace; and (3) Providing empirical evidence confirming whether the ‎perception of glass ceiling towards women in the workplace are recognized by men. The method used in this study was quantitative, utilizing ‎primary data collected through a questionnaire distributed to respondents. Hypothesis testing was conducted using logistic regression analysis. Four variables tested were bias, marital status, parenthood, and external. Based on the results, it was found that bias, ‎marital status, parenthood, and external variables had a significant influence on the perception of the glass ceiling towards women’s career advancement for the accounting profession in Indonesia. This conclusion has been drawn according to data collected from 106 respondents, who are ‎currently working in the accounting field in Indonesia‎.

  • References

    1. Adapa, S., Rindfleish, J., & Sheridan, A. (2016). Doing gender in a regional context: Explaining women's absence from senior roles in regional ac-counting firms in Australia. Critical Perspectives on Accounting, 100-110. https://doi.org/10.1016/j.cpa.2015.05.004.
    2. Belaounia, S., Tao, R., & Zhao, H. (2020). Gender equality's impact on female directors' efficacy: A multi-country study. International Business Review. https://doi.org/10.1016/j.ibusrev.2020.101737.
    3. Bendl, R., & Schmidt, A. (2010). From ‘Glass ceilings’ to ‘Firewalls’. Different metaphors for describing discrimination. Gen. Work Organ, 612–634. https://doi.org/10.1111/j.1468-0432.2010.00520.x.
    4. Cohen, J., Dalton, D., Holder‐Webb, L., & McMillan, J. (2020). An Analysis of Glass Ceiling Perceptions in the Accounting Profession. Journal of Business Ethics, 17–38. https://doi.org/10.1007/s10551-018-4054-4.
    5. Cotter, D. A., Hermsen, J. M., Ovadia, S., & Vanneman, R. (2001). The glass ceiling effect. Soc. For 655–682. https://doi.org/10.1353/sof.2001.0091.
    6. Hing, L. S., Sakr, N., Sorenson, J. B., Stamarski, C. S., Caniera, K., & Colaco, C. (2023). Gender inequities in the workplace: A holistic review of organizational processes and practices. Human Resource Management Review.
    7. Hull, R., & Umansky, P. (1997). An examination of gender stereotyping as an explanation for vertical job segregation in public accounting. Ac-counting, Organizations and Society, 507–528. https://doi.org/10.1016/S0361-3682(96)00028-1.
    8. Hurriyati, D., & Yuliana, D. E. (2024). TREATMENT PENGARUSUTAMAAN GENDER TERHADAP GLASS CEILING EFFECT PADA KARYAWATI. Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora (KAGANGA), 410-415. https://doi.org/10.31539/kaganga.v7i1.9287.
    9. IAI. (2024). IAI Global. Retrieved from https://web.iaiglobal.or.id/Keanggotaan/utama-aktif#gsc.tab=0
    10. Indonesia, M. O. (2022). Laporan Kinerja Instansi Pemerintah - Deputi Bidang Kesetaraan Gender Republik Indonesia. Ministry Of Women’s Em-powerment and Child Protection of the Republic of Indonesia.
    11. Jackson, J. L., & O’Callaghan, E. M. (2009). What Do We Know About Glass Ceiling Effects? A Taxonomy and Critical Review to Inform Higher Education Research. Res High Educ, 460–482. https://doi.org/10.1007/s11162-009-9128-9.
    12. Kadek, S., & Diahhadi, S. (2024). Does Higher Pay Increase Vulnerability to the Motherhood Penalty? Challenges for Indonesian Working Women. Muwazah, Jurnal Kajian Gender, 124 - 153.
    13. Kawitkar, D. S., & Vaidya, Y. (2023). A CRITICAL STUDY OF WORK LIFE BALANCE AND GLASS CEILING FOR WOMEN EM-PLOYEES IN THE CORPORATE WORLD: AN EFFECT OF MARITAL STATUS. Journal of Research Administration Society of Research Administrators International, 8350 - 8371.
    14. Kim, S. (2004). Racialized gendering of the accountancy profession: Toward an understanding of Chinese women’s experiences in accountancy in New Zealand. Critical Perspectives on Accounting, 400–42. https://doi.org/10.1016/S1045-2354(02)00208-3.
    15. Khodijah, A. S., Pekerti, R. D., Rahmayanti, A. A., & Hujjah, A. M. (2024). Women’s Perceptions of the Glass Ceiling in the Accounting Profes-sion in Indonesia. Journal of Accounting Science, 58 - 71. https://doi.org/10.21070/jas.v8i1.1741.
    16. Li, L., & Leung, R. (2001). Female managers in Asian hotels: profile and career challenges. Int. J. Contemp. Hosp. Manag, 189–196. https://doi.org/10.1108/09596110110389511.
    17. Oakley, J. (2000). Gender-based barriers to senior management positions: Understanding the scarcity of female CEOs. Journal of Business Ethics, 321–334. https://doi.org/10.1023/A:1006226129868.
    18. Taparia, M., & Lenka, U. (2022). An integrated conceptual framework of the glass ceiling effect. Journal of Organizational Effectiveness: People and Performance. https://doi.org/10.1108/JOEPP-06-2020-0098.
    19. UN. (2015). United Nations. Retrieved from https://sdgs.un.org/goals.
    20. Yagüe-Perales, R., Pérez-Ledo, P., & March-Chordà, I. (2021). Analysing the Impact of the Glass Ceiling in a Managerial Career: The Case of Spain. MDPI. https://doi.org/10.3390/su13126579.
    21. Zeng, Z. (2011). he myth of the glass ceiling: evidence from a stock-flow analysis of authority attainment. Soc. Sci. Res, 312–325. https://doi.org/10.1016/j.ssresearch.2010.06.012.

  • Downloads

  • How to Cite

    Ridha, A., & Lindrianasari. (2026). The Perception of Glass Ceiling Towards Women’s Career Advancement for the Accounting Profession in Indonesia. International Journal of Accounting and Economics Studies, 13(2), 304-311. https://doi.org/10.14419/mjrfh038