Accounting and Auditing Research

Accounting and Auditing Research

Relationship between Demographic Characteristics (Marital Status, Having Children, Years of Service, and Type of Field of Activity) with Glass Ceiling in Female Accountants

Document Type : Original Article

Author
Hossein Rajabdorri
Ph.D. in Accounting, Vice-Chancellor for Development and Resources Management, Fasa University of Medical Sciences, Fasa, Iran
10.22034/iaar.2024.216974
Abstract
The term glass ceiling refers to the conditions that prevent the success and prosperity of women in organizations. This phenomenon is one of the main concerns in the accounting profession, because the number of female professionals in the profession is not limited. This study aimed to investigate the relationship between demographic characteristics (marital status, having children, years of service, and type of field of activity) with the glass ceiling in female accountants. This research is an applied and descriptive-correlational study and its population include various female auditors in the country, 112 of whom were selected using simple random sampling. Structural equation analysis and Smart PLS software were used to test the hypotheses. Findings show that there is a negative and significant relationship between marital status and the glass ceiling at the level of 60%. Also, a positive and significant relationship was observed between having children and the glass ceiling at the level of 30%. Also, there was no significant relationship between years of service and the type of field of activity (public or private place of work) and the glass ceiling. Considering that women have an effective role in the accounting profession and their proper employment leads to the promotion of the profession, it is necessary to pay more attention to this issue and especially to the investigated variables.
Keywords
Glass Ceiling
Demographic Characteristics
Women
Accounting
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Accounting and Auditing Research
Volume 16, Issue 64
Winter 2025
Pages 125-144