Investigating The “Glass Ceiling” Phenomenon In Accounting Profession: Evidence From Saudi Arabia Companies

Abstract

Background: - Despite the need for gender equality by 2030, there are still measures that need to be taken to empower women in economic, political, and administrative fields. The "glass ceiling" is a well-known issue affecting women's advancement in many sectors globally, including senior management positions in accounting and finance firms in Saudi Arabia.

Purpose: - The purpose of this study is to identify and analyze the factors that contribute to the glass ceiling's effect on the advancement of Saudi women in senior management positions in accounting and finance companies in the Saudi market while finding proposed solutions to enhance their representation.

Research Design and Methodology: – The study employed a descriptive approach and a questionnaire to collect data from a sample of 200 individuals, analyzed using the SPSS program.

Findings: – The research found that scientific factors, leadership skills, social factors, and personal factors all contribute to the glass ceiling, resulting in the underrepresentation of women in senior management and accounting positions in financial and accounting companies in the Saudi market.

Practical Implications: – The research is of practical importance because it addresses the factors contributing to the glass ceiling and the underrepresentation of Saudi women in senior financial and accounting management positions in companies.

Originality/Value: – This study's originality and value lie in its important recommendations for overcoming the challenges of the glass ceiling, making it of interest to researchers and academics studying this topic