The contributory factors of glass ceiling in the accounting profession in Malaysia

Official figures reveal that while over 50% of chartered accountants in Malaysia are women, only a minimal percentage occupies partnership positions. The present study is set to investigate the factors that contribute to the presence of barriers to career advancement, referred to as the “glass ceiling,” among accountants in Malaysian accounting firms. In particular, this study aims to examine the challenges encountered by both male and female accountants in their professional advancement and to investigate measures designed to dismantle the glass ceiling in the auditing sector. The study then specifically addresses the underrepresentation of women in senior management roles. A survey was administered to audit personnel employed at both Big 4 and non-Big 4 organisations. Analysis of 160 usable responses indicates that corporate culture, structural biases, and company type substantially affect perceptions of the glass ceiling. The findings suggest that corporate culture and structural biases correlate with an elevated impression of the glass ceiling, whereas employment at a Big 4 firm is related with a diminished perception. Comparative analysis of gender perceptions indicates that female accountants in Malaysia view the glass ceiling in a way similar to their male counterparts, likely attributable to the growing gender diversity within the profession, favourable government initiatives, policies, and the transformation of cultural and social norms related to education. This study identifies particular causes contributing to the glass ceiling, highlighting the necessity for inclusive policies and measures to foster a fairer workplace in the accounting sector, as well as the significance of fair access to professional development opportunities for all genders.