This research paper discusses the issue of the “glass ceiling,” particularly for women in the accounting profession, by attempting to discover why many of them are not reaching the top in this field. First, both historical and current views as to why accounting is male-dominated are given. Secondly, perceptions of the ideal executive are posed as a reason for the existence of a “glass ceitling” for female accountants. Next, the issue is examined to discover women’s present advancement in the profession, in order to predict how far they will go in the future. Lastly, an attempt is made to answer whether or not women are prepared for the top of the corporate world of finance and the working world in general.

Introduction

The "glass ceiling symbolizes a variety of barriers that prevent qualified individuals from advancing higher in their organization" (Adair, 1999, p. 17). The phrase "glass ceiling" is used most often in regards to women in the workforce. Although it is true that many women have finally become managers after fifty years in the job market (Driscoll & Goldberg, 1993, p. 174), few have made it to the very top (Adair, 1999, p.7). Top positions include Chief Executive Office (commonly known as CEO), President, Vice President, Partner, a number of titles beginning with "Senior" such as Senior Tax Specialist, and an array of other high-paying occupations.
At present, I am an African-American female accounting major. I have always considered accounting to be a male-dominated profession (especially white male). I am therefore concerned about my chances of success in the field. I have chosen to devote my topic to women in general because the current sources available mainly address the issue of a "glass ceiling for 'women' in accounting." Nevertheless, during this broad and general search, I did find very small pieces of data that discussed black or minority women in accounting. I therefore have been somewhat successful in answering my originally desired query, "What role does the 'glass ceiling' play for black women in accounting?" Moreover, by discovering how hard it is for women, in general, to get to top positions in this field, I can gain deeper insight into my chances at success as an African-American women.

In the 1970's, almost no women at all were found in the accounting profession (Boyd, Boyd, & Boyd, 2000, p. 2). By the 1990's, over one half of accountants were female (Foster, Karcher, & Levitan, 2003, p. 1). Even though this great influx of women has occurred, rarely does one find a female partner or senior-level executive in an accounting firm (Hester, 2003, p. 1). This research paper attempts to examine why this is the case.