This paper investigates whether women and men accountants ' perceive that there is a "glass ceiling " in the accounting profession for women, and whether they have experienced it in the past and currently. Semi-structured interviews of ten accountants from a range of settings found that the majority perceive that the glass ceiling in the New Zealand accounting profession still exists, as do the bias-centred, person-centred and structural-centred barriers that contribute to gender inequity. However, especially in the last 10 years, it has changed. These findings have implications for the New Zealand Institute of Chartered Accountants (NZICA), organisations and the members of the accounting profession in regards to discrimination and mentoring policies and the promotion of flexible work arrangements. Key words: accounting profession; gender; discrimination 3 1
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