INTERNATIONAL JOURNAL OF LATEST TECHNOLOGY IN ENGINEERING,  
MANAGEMENT & APPLIED SCIENCE (IJLTEMAS)  
ISSN 2278-2540 | DOI: 10.51583/IJLTEMAS | Volume XIV, Issue X, October 2025  
Gender-Based Obstacles in the Accounting Profession: A Study of  
Women’s Experiences in Bangladesh  
Ishrat Sharmin Lisa1, Md. Nasir Uddin2, Md. Jalilur Rahman Khan3, Noor Jahan Shimu4, Md. Amir Hushen5  
1,2,4,5Assistant Professor, Department of Business Administration, North East University Bangladesh, Sylhet, Bangladesh  
3Lecturer, Accounting, Brindaban Government College, Habiganj, Bangladesh  
DOI: https://doi.org/10.51583/IJLTEMAS.2025.1410000128  
Received: 28 October 2025; Accepted: 04 November 2025; Published: 19 November 2025  
Abstract: This study presents an original empirical investigation of barriers and constraints against women’s presence in the  
accounting profession in Bangladesh from both organizational and socio-cultural perspectives. While the accounting literature has  
explored the global context of gender issues, there is limited research contextualized in the institutional and cultural configuration  
of Bangladesh. The research objectives are to identify the key determinants of women’s entry and progress into the accounting  
profession, investigate organizational and socio-cultural constraints, and provide recommendations to foster gender inclusivity and  
equality in the accounting field. A quantitative descriptive design was chosen for this study. The data were collected among 123  
female accounting professionals and students in different parts of Bangladesh using a structured questionnaire. Statistical analyses  
involved SPSS and included descriptive statistics, reliability tests, and correlation analysis for key variables. Findings indicate that  
organizational constraints lie in discrimination in promotion, with a mean of 3.15, glass ceiling with a mean of 3.02, and job stress  
with a mean of 3.01. Socio-cultural factors are revealed in stereotypical attitudes with a mean of 3.28 and family responsibilities  
with a mean of 3.13. The organizational and socio-cultural constraints were related positively with a strong correlation. However,  
despite the presented constraints, women feel encouraged by their professional interest for 40.7% and by following the education  
for 19.5%. The findings also address the necessity of HR policies, training programs, flexible work arrangements, and social media  
campaigns to encourage women’s leadership roles in accounting.  
Keywords: Women Accountants; Gender Barriers; Organizational Challenges; Socio-Cultural Constraints; Bangladesh  
I. Introduction  
The accounting profession is a critical pillar of Bangladesh’s financial and governance frameworks, supporting transparency,  
accountability, and public confidence in corporations. The need for qualified accounting professionals has prompted an increase in  
female recruitment, but the representation in management and leadership remains strikingly low (ICAB, 2014; The Daily Star,  
2017). Accounting is historically a male-dominated sector that emphasizes masculine characteristics such as analytical rigor,  
authority, and decision-making. While women’s access to formal education and the labor market has expanded for the past two  
decades due to state intervention indicating gender equality and development but it has not been reflected in professional practice  
(Broadbent & Kirkham, 2008; Haynes, 2017).  
In Bangladesh, the cultural and institutional dynamics still limit women’s professional advancement in accounting. For example,  
irrespective of the rapidly increased female participation at entry levels, few women secure top jobs, and many do not stay over an  
extended period (Rahman, 2012; Nazneen, 2023). Furthermore, the accounting profession is still a challenging sphere for many  
women endeavoring to establish a career as an accountant due to the constant family responsibility burden (Adapa & Sheridan,  
2021; Khan, 2025).  
The literature shows a similar professional and demographic trend in other jurisdictions. For example, patterns in Malaysia and  
Mauritius indicate equal or even graver systemic barriers to gender equity in accounting. Thus, these formal and informal barriers  
are reinforced by socio-cultural factors and family expectations. Women are still considered primary house caretakers; hence, most  
are unable to venture into labor-intensive or client-based jobs, making it difficult for them to climb the professional ladder (Abidin  
et al., 2008; Ramdhony et al., 2021; Mamun & Haq, 2023).  
Nevertheless, the accounting sphere remains an appealing area for women due to its relative job security, respectable  
professionalism, and earning capacity. A massive number of female respondents demonstrate a professional interest in venturing  
into the career due to the profession’s transformative nature; hence, the phenomenon merits research. This study contributes to the  
body of knowledge by focusing on the Bangladesh accounting profession’s micro-niche ACCA, 2020; Lewis & Humbert, 2010).  
Only a few empirical evolutionary studies have been conducted on the sub-Saharan accounting sphere. Moreover, the extant  
literature is based on global trends and is essentially qualitative descriptive, creating a research gap on a more detailed understanding  
of Bangladesh women’s professional challenges through quantitative data (Khlif & Achek, 2017; Mehnaz & Yang, 2025). This  
study fills that gap by empirically investigating both organizational and socio-cultural barriers through statistical analysis, providing  
evidence-based insights into women’s experiences.  
The objectives of this study are as follows: a) explore demographic and motivational factors influencing females’ participation in  
the accounting sector; b) identify major organizational barriers curtailing their advancement; c) investigate socio-cultural barriers  
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INTERNATIONAL JOURNAL OF LATEST TECHNOLOGY IN ENGINEERING,  
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affecting their engagement; and d) recommend strategies for advancing women’s inclusion and leadership through systematic  
change.  
Conclusively, the study significantly contributes to the discourse on gender equality across professional sectors. Gender equality in  
employment and decision-making is essential not only from a social perspective but also for sustainable financial development and  
governance in Bangladesh.  
II. Literature Review  
Overview of the Accounting Profession in Bangladesh  
The accounting profession in Bangladesh is critical to enhancing public awareness, promoting corporate governance, and ensuring  
financial oversight and accountability in both public and private spheres. The Institute of Chartered Accountants of Bangladesh and  
the Institute of Cost and Management Accountants of Bangladesh are responsible for upholding the professional standards and  
ethics in the professional realm of accounting (ICAB, 2014). The number of qualified accountants in the nation has risen over the  
last two decades, but there are still few women. There has been little improvement, and the profession still reflects a male hegemonic  
tendency – the power to hold women is still the norm in leadership and decision-making spheres (The Daily Star, 2017; Rahman,  
2012).  
Literature substantiates the realities underscored by the studies that institutional obstacles and traditional social expectations have  
restricted women’s entry to the upper echelons of accounting companies. The scholars reveal that, though globalization and  
International Financial Reporting Standards have offered opportunities, managing gender diversity in accounting has remained a  
hard nut. They argue that institutional restructuring is critical to bringing women’s contributions to the forefront (Nazneen, 2023;  
Khan, 2025).  
Participation of Women in the Accounting Profession  
Although around the world, the woman’s participation in accounting has increased rapidly, the progress has not been uniform.  
Many researchers who have investigated the historical look of the accounting profession have found that the accounting profession  
has been male-dominated and framed through gendered backgrounds that identified accounting with rational knowledge, technical  
rationality, and masculinity (Broadbent & Kirkham, 2008; Haynes, 2017; Bohorquez & García-Sánchez, 2021). In emerging  
economies, women’s professional participation has been affected by education reform, economic transition, and sometimes  
liberalization of the labor market (Mare & Maralani, 2006).  
Although upon rising educational qualifications and awareness of professional possibilities, women have been more engaged in  
accounting work in Bangladesh, their involvement in audit-based and leadership-based fields is still limited (The Daily Star, 2017;  
ICAB, 2014). Research additionally confirms that social expectations on marriage, motherhood, and homemaking continue to guide  
women’s career choices (Nazneen, 2023; Rahman, 2012).  
Moreover, the profession’s hierarchical structure and intensive workloads, as well as inflexible societies’ understanding of  
capabilities and competitiveness, constantly reproduce inequality. Outside evidence confirms similar trends across the world. In  
Malaysia, female accountants face various levels of bias and exclusion in small and medium-sized firm settings, while in Mauritius,  
recruitment obstacles hinder their promotion to management positions. These trends are indeed similar to the patterns (Adapa &  
Sheridan, 2021; Ramdhony et al., 2021). Bangladeshi women accountants encounter– women have to overcome both organizational  
and social barriers to advance in the profession.  
Factors Motivating Women to Choose the Accounting Profession  
In addition to these difficulties, several factors attract women to pursue an accounting career. Research shows that women are  
attracted to this profession because of its stability, social prestige, and many career growth opportunities (Abidin et al., 2008;  
ACCA, 2019). In addition, financial independence, intellectual stimulation, global mobility, and the ability to work abroad have  
also attracted many women to join the field (Ely et al., 2011).  
With the increased awareness and opportunities for accounting education and professional development, more and more women,  
especially in the developing world, have started to access the field (Khlif & Achek, 2017; González et al., 2020). Moreover, digital  
accounting in Bangladesh and the ability to work from home have encouraged women to opt for accounting due to its compatibility  
with family life responsibilities (Lewis & Humbert, 2010; Mamun & Haq, 2023). Finally, the western qualifications, such as ACCA,  
CPA, or ICAB, have also enhanced the position of non-traditional accounting professionals among young women graduates  
(ACCA, 2020; ACCA, 2021; ICAB, 2014).  
Barriers Faced by Women in the Accounting Profession  
Organizational Barriers  
Organizational barriers are arguably the most enduring impediments to the progress of women in accounting. These factors include  
gender bias in recruitment and promotion, unequal pay, long working hours, lack of flexible work arrangements, and limited access  
to mentorship and leadership development (Broadbent & Kirkham, 2008; Ragins & Sundstrom, 1989). It has been proven that a  
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ISSN 2278-2540 | DOI: 10.51583/IJLTEMAS | Volume XIV, Issue X, October 2025  
masculine organizational ethos weakens women’s voices and opinions, which is especially detrimental to women’s leadership  
aspirations and decision-making roles (Haynes, 2011; Khlif & Achek, 2017).  
According to studies in Malaysia, Mauritius, and Bangladesh imply that obscured performance rating systems and unavailability of  
sponsorships limit women’s progress (Abidin et al., 2008; Adapa & Sheridan, 2021; ICAB, 2014). Glass ceilings are also a well-  
established circumstance, which refers to women’s constrained progress regardless of their qualifications and performance (Ely et  
al., 2011). A lack of female mentors in accounting companies has been said to contribute to professional solitude and lower women’s  
possibilities of achieving senior management roles (Ibarra et al., 2013). Moreover, workplace stress, the absence of family-friendly  
policies, and the undervaluation of soft skills exacerbate gender inequality (Haynes, 2017; Pușcaș, 2024). These professionals have  
little or no supportive policies, and some of their essential soft skills are rarely rewarded. Ensuring transparent advancement  
systems, gender-sensitive HRM practices, and equivalent mentoring and professional development opportunities will help reduce  
the consequences of these issues (ACCA, 2020; Ebirim et al., 2024).  
Socio-Cultural Barriers  
It is against this backdrop of socio-cultural knowledge that women’s participation and progression in accounting careers are shaped,  
mainly in developing societies such as Bangladesh. In most of South Asia and Africa, for example, the idea of separate gender  
spheres determines that women are still primarily responsible for domestic and care labor (Rahman, 2012; Nazneen, 2023.  
Consequently, accounting as a professional commitment that requires multiple travels, late-night shifts, and relocation when work  
opportunities arise, is compartmentalized as unsafe for women or the wrong use of time (Mamun & Haq, 2023).  
Bangladeshi women accountants report being observed or criticized when working environments are perceived as male-dominated  
or because of the actual act of meeting clients, as this means traveling with men (Khan, 2025). In other developing contexts, female  
technical competencies and leadership capabilities are continuously questioned due to gender stereotypes that inform discriminatory  
business environments (Obeid, 2016; Siboni et al., 2016).  
Accounting remains gendering and gendered. It is a masculine field shaped by exclusivity, and marginalized identities must  
constantly modify their practices to be accepted (Haynes, 2017). Thus, egalitarian initiatives must not only secure institutional  
leverage but neutralize discrimination by acknowledging and replacing cultural expectations that suit gendered divisions of political  
labor (Nazneen, 2023).  
Strategies for Overcoming Barriers and Promoting Gender Equity  
The modern literature suggests that full equity in accounting will remain unachievable until the necessary change is systemic for  
the organizations and the society as a whole. More precisely, clear criteria should be applied for the recruitment and promotion  
criteria, ensuring pay equity, and fostering inclusive leadership cultures are essential (ACCA, 2021; Adapa & Sheridan, 2021).  
Mentoring and sponsorship programs have proven effective in supporting women’s professional development and building  
networks for career progression (Ibarra et al., 2013; Ely et al., 2011).  
The environmental policies should aim at creating a workplace and community atmosphere equally comfortable for all the citizens:  
promoting flexible work arrangements, childcare support, and safe workplace environments (Lewis & Humbert, 2010). Professional  
associations ICAB and ACCA should introduce equalizing audits, awareness campaigns, and revision of the leadership planning  
focusing on empowering women within the profession (Churikova, 2020; ACCA, 2019).  
At the societal level, the initiatives should be directed towards the educational reforms and promotional actions attracting more  
women into STEM and business programs (Mare & Maralani, 2006; Mehnaz & Yang, 2025). The spread of educational  
opportunities and access to mentorship programs shapes the unhealthy-fashioned perceptions of what a woman is and can do (Khan,  
2025).  
Therefore, the holistic approach to the promotion of women in accounting focuses on the actions of educational communities,  
professional associations, environmental affordability, and the complete change in the societal vision of the role of women.  
III. Methodology of The Study  
A quantitative descriptive research design was employed for this study to identify the organizational and socio-cultural barriers and  
constraints faced by women in the accounting profession in Bangladesh. The design is appropriate for interpreting trends,  
relationships, and perceptions among the women professionals regarding the workplace and cultural barriers.  
The population of the study was the women professionals working in the accounting and accounting-related professions, including  
accountants, bankers, teachers, government and private job holders, and business professionals. Purposive sampling was applied,  
and the research gathered data from 123 respondents from the major divisions of Bangladesh, such as Dhaka, Sylhet, Chattogram,  
and others. The sample size is considered large enough because it includes a variety of professionals and demographic locations.  
Data were collected from July 2025 to September 2025, and 200 questionnaires were distributed using both Google Forms and  
face-to-face interviews. Nevertheless, 123 responses were considered suitable for analysis.  
The study employed primary data collection through a structured questionnaire that consisted of three sections, including  
demographics, organizational barriers, and social-cultural barriers. The response was measured using a five-point Likert scale  
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between 1 = Strongly Disagree and 5 = Strongly Agree. The instrument was pre-tested before the final distribution to ensure clarity  
and consistency.  
Data were analyzed using the Statistical Package for Social Sciences and presented using descriptive statistics, including  
frequencies. Reliability was tested through Cronbach’s Alpha, which revealed 0.878 for the organizational barrier and 0.793 for the  
social and cultural constraints. Correlation analysis was also applied to measure the relationship between the variables and  
determine the most significant constraints.  
The highest needed ethical standards and ethical considerations were maintained throughout the research because participants’  
participation was voluntary, and informed consent was taken, where participants were informed about the research before  
participating. The significance of the findings of this studydraws the attention of the concerned organization towards the prospective  
curtailments, allowing them to develop interventions and schemes to bridge the gender gap in the accounting industry.  
Data Analysis  
Demographic Profile of the Respondents:  
Table 1: Demographic Profile of the Respondents  
Items  
Age  
Classes  
Frequency  
Percentage  
4.9  
Less than 25  
25-35  
6
74  
37  
6
60.2  
30.1  
4.9  
35-45  
More than 45  
Total  
123  
7
100.0  
5.7  
Single  
Marital Status  
Living status  
Married  
Divorced  
Widow/widower  
Total  
111  
2
90.2  
1.6  
3
2.4  
123  
38  
10  
4
100  
30.9  
8.1  
Dhaka  
Chattogram  
Rajshahi  
Khulna  
3.3  
4
3.3  
Barishal  
Sylhet  
4
3.3  
60  
2
48.8  
1.6  
Rangpur  
Mymensingh  
Total  
1
0.8  
123  
00  
100  
00  
Secondary/Higher  
Secondary  
Educational Status  
Professional Status  
Graduate  
49  
74  
39.8  
60.2  
100  
Post Graduate and above  
Total  
123  
23  
Accountant  
Teacher  
18.7  
12.8  
13.8  
17  
Banker  
17  
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Government Employee  
Private Employee  
Business  
7
33  
6
5.7  
26.8  
4.9  
Others  
20  
123  
16.3  
100  
Total  
This study involved 123 female respondents to understand the demographic profile of Bangladeshi women within the accounting  
profession. In terms of age, the majority of participants were between 25-35 years at 60.2%, 30.1% were aged between 35-45 years,  
suggesting the profession hosts many mid-career professionals. Most of the participants were married at 90.2%, and just over half  
lived in Sylhet at 48.8%, 30.9% lived in Dhaka, signifying the urban sector’s demand for professionals. Educationally, 60.2% of  
the professionals had a postgraduate or higher degree, and 39.8% were graduates. 26.8% were employed in private employment,  
18.7% were accountants, and 13.8% were bankers. The aspects show the educational progress and professional achievements of  
the women while also indicating structural issues that play a role in their careers.  
Reliability Test:  
Table 2: Reliability Test  
Variables  
Value of Cronbach’s Alpha  
Organizational Barriers  
Social and cultural Barriers  
0.878  
0.793  
The result of the test above indicates tight internal consistency in the variables examined in this study. Organizational barriers  
scores Cronbach’s Alpha value of 0.878 is very useful and ideal since the instrument is reliable and strong, and therefore, one can  
say its items are consistently stable. Additionally, social and cultural barriers score a Cronbach’s Alpha value of 0.793; the results  
are reliable since the highest value is useful. Therefore, the survey instrument used to measure these barriers is reliable for measuring  
the challenges women face in the Bangladesh accountancy profession.  
Descriptive Statistics:  
Elements that motivate women to pursue careers in the accounting profession  
Table 3: Motivating Factors for Entering into the Accounting Profession  
Elements  
Frequency  
Percentage  
19.5  
Education  
24  
50  
18  
13  
18  
Interest in the profession  
High Income  
Status  
40.7  
14.6  
10.6  
Flexible Time  
14.6  
The analysis of factors motivating women to pursue a career in the accounting profession makes it possible to identify diverse  
influences. For a relatively large share of the total, which equals 40.7%, the most critical factor was an interest in the profession,  
which indicates a genuine passion for it. At the same time, 19.5% set that the education, and 14.6% mentioned high income with  
the ability to work and live personally. Besides, 10.6% stated that the reason is status, which suggests that an accounting expert is  
recognized and respected. Therefore, women are interested in a wide range of mutually exclusive factors.  
Organizational Barriers Faced by Women in the Accounting Profession:  
Table 4: Organizational Barriers Faced by Women in the Accounting Profession  
Mean  
Std. Deviation  
Statistic  
.84347  
Statistic  
2.3740  
2.5285  
Std. Error  
.07605  
Gender-bias  
Discrimination in hiring  
.06035  
.66929  
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Discrimination in promotion  
3.1545  
3.0163  
2.6829  
2.9024  
2.8130  
2.6992  
.06735  
.07021  
.06461  
.05820  
.06960  
.06824  
.74693  
.77865  
.71652  
.64547  
.77194  
.75677  
Glass ceiling  
Long working hours  
Flexible time  
Need for relocation  
Unhappiness with the  
environment  
Job stress  
3.0081  
.06054  
.67138  
Several key challenges are highlighted by the data on the organizational barriers that women encounter within the accounting  
profession. Specifically, discrimination in promotion and the “glass ceiling” are among the most significant, with means of 3.15  
and 3.02, explaining the uphill struggle women have in ascending to key positions. Job stress is also relatively high, scoring 3.01,  
which demonstrates the profession’s pressure and mental strain. Flexible time with a 2.90 mean is another challenge to point out  
due to the lack of appropriate work-life balance opportunities. Relocation needs and unhappiness with the work atmosphere are  
also chief barriers, averaging at 2.81 and 2.7, respectively. Furthermore, long working hours and gender bias, with means of 2.68  
and 2.37, respectively, point towards the broader systemic drawbacks that hinder women’s advancement in the profession. Overall,  
the data displays multiple challenges in the accounting field that women face, calling for organizational change to address them  
holistically.  
Social and Cultural Barriers Faced by Women in the Accounting Profession:  
Table 5: Social and Cultural Barriers Faced by Women in the Accounting Profession  
Mean  
Std. Deviation  
Statistic  
.73015  
Statistic  
3.2846  
3.1301  
2.6098  
2.8862  
2.6992  
3.0081  
Std. Error  
.06584  
.08241  
.07268  
.06345  
.07909  
.07347  
Stereotype attitudes  
Family responsibilities  
Personal life  
.91400  
.80606  
Motherhood  
.70366  
Lack of a female mentor  
Lack of a role model  
.87717  
.81478  
Overall, the socio-cultural barriers are severe, based on the analysis of the means. First, stereotypical attitudes are reported to be  
challenging with the help of 3.28. Second, family obligations are reported at an average of 3.13, and motherhood means of 2.89,  
which also derives from the primary obstacles due to the societal trend of making women perform both professional and role  
activities, making their careers suffer. Third, the absence of a female mentor with a mean of 2.70 and a non-role model with a mean  
of 3.01 illustrates that the profession lacks a specific support system. Personal life with a mean of 2.61 means that accounting is not  
a career option that women can strive for due to health concerns and other factors that professional teachers cannot balance.  
Therefore, the socio-cultural issue is vitally severe.  
Correlation Analysis:  
Table 6: Correlation between Organizational and Social-Cultural Barriers  
OB1 OB2 OB3 OB4 OB5 OB6 OB7 OB8 OB9 SCB SCB SCB SCB SCB  
S
1
2
3
4
5
C
B6  
1
OB1  
OB2  
.809*  
1
*
.181* .376*  
1
OB3  
*
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.414* .519* .712*  
1
OB4  
OB5  
OB6  
OB7  
OB8  
OB9  
*
*
*
.442* .557* .536* .695*  
1
*
*
*
*
.053 .031 .433* .541* .156  
1
*
*
.310* .399* .576* .638* .796*  
.169  
1
*
*
*
*
*
.125 .282* .684* .721* .653* .423* .810*  
1
*
*
*
*
*
*
.409* .365* .431* .527* .533* .440* .394* .328*  
1
*
*
*
*
*
*
*
*
.043 .105 .284* .483* .343* .547* .122 .296* .381*  
1
SCB  
1
*
*
*
*
*
*
-.021 .047 .403* .522* .126 .619* .302* .506* .377* .192*  
1
SCB  
2
*
*
*
*
*
*
.265* .279* .428* .541* .550* .284* .712* .657* .397* .157 .526*  
1
SCB  
3
*
*
*
*
*
*
*
*
*
*
-.024 .024 .299* .499* .220* .677* .202* .384* .459* .555* .737* .412*  
1
SCB  
4
*
*
*
*
*
*
*
*
.092 .176 .370* .477* .299* .367* .284* .413* .230* .340* .349* .204* .430*  
1
SCB  
5
*
*
*
*
*
*
*
*
*
.031 .067 .227* .360* .341* .374* .341* .359* .283* .382* .318* .292* .531* .589*  
1
SCB  
6
*
*
*
*
*
*
*
*
*
*
*
Correlation analysis revealed multiple relationships existing between the organizational barriers and the socio-cultural barriers that  
women faced in the accounting profession. Most of the organizational barriers turned out to have a strong positive correlation, with  
OB2 (discrimination in hiring) exhibiting an especially high correlation with OB3 (discrimination in promotion), and OB4 (glass  
ceiling) and OB5 (long working hours) all having a correlation greater than 0.5. That would indicate that these barriers are highly  
related and could, in fact, reinforce each other to influence how women experience their careers.  
Notable correlations were also found between social-cultural barriers and organizational barriers. For instance, SCB3 (lack of a role  
model) has significant positive correlations with OB3, OB4, OB5, OB7 (unhappiness with the environment), OB8 (job stress), and  
OB9 (need for relocation), indicating that the lack of role models might only exacerbate the professional challenges that women  
are already facing. SCB2 (lack of a female mentorship) was also found to have a moderate positive correlation with OB6 (flexible  
time) and OB7 (unhappiness with the environment), indicating that having a mentor might help women better navigate the  
organizational difficulties.  
Additionally, some negative correlations were observed, such as one between SCB1 (stereotypical attitudes) and OB2  
(discrimination in hiring) and OB4 (glass ceiling), indicating that certain cultural attitudes might have a complicated, possibly  
inverse relationship with certain organizational barriers. Overall, this demonstrates the systemic nature of organizational and socio-  
cultural barriers, indicating that the presence of one can reinforce or amplify others, making the environment for women that much  
more difficult.  
IV. Conclusion  
The findings of the data analysis introduce several issues that impede the advancement of women in the accounting profession in  
Bangladesh. The identified challenges are two-faceted: organizational and socio-cultural. Within the organizational framework,  
there is discrimination in promotion, glass-ceiling attitudes, as well as high job strain. The latter is particularly significant in the  
accounting industry, even for men, but it is more detrimental for women. On the other hand, the analysis has also revealed the  
implications of the absence of flexible work schedules and mentorship in the organizations.  
Socio-cultural barriers include attitudes, family, and maternal obligations. In addition, the lack of female role models renders women  
invisible in the industry and decreases their interest in reaching higher levels. The correlation analysis has confirmed that  
organizational and socio-cultural barriers are positively correlated, meaning that traditional norms and values make structural  
discrimination worse.  
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ISSN 2278-2540 | DOI: 10.51583/IJLTEMAS | Volume XIV, Issue X, October 2025  
However, there are positive implications in the data as well. Many female accountants replied that they were brought into the  
profession by their interests and education, and expected financial independence. There are several policy implications of this study,  
which are crucial to increase gender equity. Firstly, accounting firms should initiate performance appraisals awarded fairly and  
involve HR to be more gender-sensitive. Secondly, the professional bodies like ICAB and ACCA must offer less difficult  
certification pathways and conduct equal opportunities programs to make women more visible.  
The policy-makers at the national level should also offer supportive measures, like a sanctified area for nursing mothers, flexible  
schedules, and arrange appropriate safety. Therefore, women’s empowerment in the profession is not only essential to achieve  
gender equality, but it also has an institutional integrity impact. In addition, the national economy is also dependent on the  
prosperous manpower provided by appropriately qualified women in Bangladesh.  
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