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All Journal Journal of Accounting Science SAR (Soedirman Accounting Review): Journal of Accounting and Business AKTSAR: Jurnal Akuntansi Syariah QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi JURNAL AKUNTANSI Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Informatics and Digital Expert (INDEX) Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Perwira Journal of Community Development (PJCD) Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital
Retno Dyah Pekerti
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Journal : Journal of Accounting Science

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Women’s Perceptions Of Glass Ceiling In The Accounting Profession In Indonesia Khodijah, Amalia Siti; Pekerti, Retno Dyah; Rahmayanti, Anggraeni Anisa Wara
Journal of Accounting Science Vol 8 No 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1741

Abstract

General Background: The glass ceiling remains a significant issue in the accounting profession, reflecting persistent gender inequality despite women constituting a large proportion of the workforce. Specific Background: In Indonesia, the phenomenon is exacerbated by cultural and structural barriers that hinder women’s progression into leadership roles. Previous studies have primarily focused on developed countries, leaving a gap in understanding within developing nations like Indonesia. Knowledge Gap: There is limited empirical evidence on how professional women in developing countries perceive the glass ceiling and the factors contributing to it. Aims: This study aims to explore women’s perceptions of the glass ceiling in the Indonesian accounting profession and identify demographic, cultural, and structural factors influencing these perceptions. Results: The study found that perceptions of the glass ceiling are significantly affected by bias in performance evaluations, structural barriers like lack of mentoring, and cultural influences from male leaders. Marital status and having children also play critical roles, with single women and those with children more likely to perceive a glass ceiling. No significant difference was found between public and private sector accountants in this regard. Novelty: The research provides unique insights into the interplay of cultural and structural factors in a developing country context, highlighting the specific challenges faced by Indonesian women accountants. Implications: These findings can inform companies and policymakers to devise strategies to mitigate gender biases and support women’s career advancement. By addressing the identified barriers, organizations can retain talented female employees and enhance gender equality in leadership positions.
Co-Authors Ai Sindi Adriani Akbar, Dendy Syaiful Alfalah, Ramdani Andriani, Ai Sindi Astuti, Dewi Ratnasari Dewi Liesnoor Setyowati Eliada Herwiyanti Elin Herlina, Elin EVA FARIDAH Herdiyanti, Herdiyanti Hikmatyar, Missi Isyana Rahayu, Isyana Kartika, Risna Khodijah, Amalia Siti Madyasari, Rina MARLINA NUR LESTARI Melsa Fani Febriani PUJI LESTARI Rahmayanti, Anggraeni Anisa Wara Rizky Ridwan Rudiana, Irfan Faris Rusi Adittia sri sudiarti Syfa, Raisa Hillia Aini