What Role Does the "Glass Ceiling" Play, continued
by Lydia L. Bryant

Introduction to Volume 1
- Michael J. Cripps & Cynthia Haller

What Role Does the "Glass Ceiling" Play for Women in Accounting?
- Lydia L. Bryant

Nanotechnology: A Science Fiction or Technology of the Future?
- Tomas Cyparski

Lupus and Compliance: The Problem of Compliance in Lupus Patients
- Amara Diggs

Playing With Children's Minds: The Psychological Effects of Tobacco Advertising on Children
- Joanna Hull

Sanctions Against South Africa
- Charles S. Miller

Ebonics and the African-American Student: Why Ebonics has a Place in the Classroom
- Stacey Thomas

As indicated above, changes in sex-discrimination laws have helped women to advance as well (Driscoll & Goldberg, 1993, p. 175). In particular, the "reasonable woman" standard has been set to make the law reflect what the woman herself considers unacceptable behavior by men on her job (Driscoll & Goldberg, 1993, p. 175).

Women have come a long way in accounting when one considers that the field was nearly completely populated by males in the 1960's (Hester, 2003, p. 1). However, women in the field still do have a long way to go (Hester, 2003, p. 1). According to recent findings, female accountants make less money and have less probability of becoming top managers than males (Hester, 2003, p. 1). The so-called "glass ceiling" begins at the level of the financial controller occupation (Hester, 2003, p. 1). It has been discovered that making over $50,000 annually is twice as possible for men as women and that making over $70,000 a year is five times as likely for male accountants as females (Hester, 2003, p. 2). In June of 2003, "Accountancy Age" showed that only 10 % of the partners in the 50 top firms are female (Hester, 2003, p. 2). This evidence caught the attention of the Equal Opportunities Commission and they concluded that more needs to be done in the accounting profession for women (Hester, 2003, p. 2).

Another government-sponsored program that will help female bookkeepers to succeed in the field is the U.S. Department of Labor "Glass Ceiling Initiative" (Morrison, White, & Velsor, 1992, p. 158). It was devised in July 1990 by Labor Secretary Elizabeth Dole who threatened that non-compliant businesses would be closed (White, 1992, p. 22). This program covers training, reward structures, developmental programs, and rotational assignments (Morrison, White, & Velsor, 1992, p. 158). The latter gives women multiple tasks so that they are exposed to more skills in the work place (Morrison, White, & Velsor, 1992, p. 158). In an interview that included 196 upper-middle-level managers and executives of sixteen organizations, it was revealed that not having a variety of duties at work is a barrier to getting promoted (Morrison, White, & Velsor, 1992, p. 158).

In 1992, Department of Labor officials reported that female, Hispanic, and black employees constitute over 30 % of middle management in large corporations, however, less than 1% are CEOs and Vice Presidents (White, 1992, p. 22). It is because of government involvement like the "Glass Ceiling Initiative" and the Equal Opportunities Commission that increasingly more women and minorities are getting ahead in accounting and other professions and will continue to succeed into the future (Morrison, White, & Velsor, 1992, pp. 166-167). One African-American woman, Linda Riley Mitchell, who is Finance Services President of the Tribune Co.(which has $3 billion in assets) leads a group of 160 accountants included in 40 Tribune enterprises (Gatland, 2000, p. 3). The increasing amount of females entering Finance has encouraged her, and she states that only until recently have women's professional needs been addressed (Gatland, 2000, p. 3). She mentions how society is not used to seeing powerful-female professionals like herself, but she is even more of a rarity since she is also African American (Gatland, 2000, p. 3).

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Michael J. Cripps, PhD