Gender-Based Obstacles in the Accounting Profession: A Study of Women’s Experiences in Bangladesh

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.