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.

Women Accountants, Gender Barriers, Organizational Challenges, Socio-Cultural Constraints, Bangladesh

1. Abidin, Z. Z., Penafort, F., Jusoff, K., & Marzuki, M. (2008). Impediments to women accountants’ career progression in Malaysia. Asian Social Science, 4(10), 159–174. https://doi.org/10.5539/ass.v4n10p159 [Google Scholar] [Crossref]

2. Association of Chartered Certified Accountants (ACCA). (2019). Women in the workplace: Building a future workforce. https://www.accaglobal.com [Google Scholar] [Crossref]

3. Association of Chartered Certified Accountants (ACCA). (2020). Gender diversity in the accounting profession: Policy and practice. https://www.accaglobal.com [Google Scholar] [Crossref]

4. Association of Chartered Certified Accountants (ACCA). (2021). Women in accounting leadership: Progress and barriers. https://www.accaglobal.com [Google Scholar] [Crossref]

5. Adapa, S., & Sheridan, A. (2021). A case of multiple oppressions: Women’s career opportunities in Malaysian SME accounting firms. The International Journal of Human Resource Management, 32(11), 2416–2442. https://doi.org/10.1080/09585192.2019.1583269 [Google Scholar] [Crossref]

6. Bohorquez, M. V., & García-Sánchez, I. M. (2021). Women in accounting: A historical review of obstacles and drivers on a patriarchal and classist path. Spanish Accounting Review, 1–27. https://doi.org/10.2139/ssrn.3918879 [Google Scholar] [Crossref]

7. Broadbent, J., & Kirkham, L. (2008). Glass ceilings, glass cliffs or new worlds?: Revisiting gender and accounting. Accounting, Auditing & Accountability Journal, 21(4), 465–473. https://doi.org/10.1108/09513570810872888 [Google Scholar] [Crossref]

8. Churikova, E. (2020). Toward gender equality: Accounting for change. International Federation of Accountants. https://www.ifac.org/knowledge-gateway/discussion/toward-gender-equality-accounting-change [Google Scholar] [Crossref]

9. Ebirim, G. U., Asuzu, O. F., Ndubuisi, N. L., Adelekan, O. A., Ibeh, C. V., & Unigwe, I. F. (2024). Women in accounting and auditing: A review of progress, challenges, and the path forward. Finance & Accounting Research Journal, 6(2), 98–111. https://doi.org/10.51594/farj.v6i2.782 [Google Scholar] [Crossref]

10. Ely, R. J., Ibarra, H., & Kolb, D. (2011). Taking gender into account: Theory and design for women’s leadership development programs. Academy of Management Learning & Education, 10(3), 474–493. https://doi.org/10.5465/amle.2010.0046 [Google Scholar] [Crossref]

11. González, C. C., Jacinto, R. A., & Peñaloza, L. V. (2020). Women accountants in academic and research spaces in Colombia. In C. C. González, R. A. Jacinto, & L. V. Peñaloza (Eds.), Advances in public interest accounting. https://doi.org/10.1108/S1041-706020200000022002 [Google Scholar] [Crossref]

12. Haynes, K. (2011). Body beautiful? Gender, identity and the body in professional services firms. Gender, Work & Organization, 19(5), 489–507. https://doi.org/10.1111/j.1468-0432.2011.00583.x [Google Scholar] [Crossref]

13. Haynes, K. (2017). Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender. Critical Perspectives on Accounting, 43, 110–124. https://doi.org/10.1016/j.cpa.2016.06.004 [Google Scholar] [Crossref]

14. Ibarra, H., Ely, R. J., & Kolb, D. M. (2013, September 21). Women rising: The unseen barriers. Harvard Business Review. https://hbr.org/2013/09/women-rising-the-unseen-barriers [Google Scholar] [Crossref]

15. Institute of Chartered Accountants of Bangladesh (ICAB). (2014). Annual report of the Institute of Chartered Accountants of Bangladesh. https://www.icab.org.bd [Google Scholar] [Crossref]

16. Khan, C. (2025). Women empowerment in Bangladesh: A crucial observation. International Journal for Multidisciplinary Research, 7(3), 1–10. [Google Scholar] [Crossref]

17. Khlif, H., & Achek, I. (2017). Gender in accounting research: A review. Managerial Auditing Journal, 32(6), 627–655. https://doi.org/10.1108/MAJ-02-2016-1319 [Google Scholar] [Crossref]

18. Lewis, S., & Humbert, A. L. (2010). Discourse or reality?: “Work-life balance,” flexible working policies and the gendered organization. Equality, Diversity and Inclusion: An International Journal, 29(3), 239–254. https://doi.org/10.1108/02610151011028840 [Google Scholar] [Crossref]

19. Mamun, M. Z., & Haq, M. R. (2023). Urban women entrepreneurship development in Bangladesh: Challenges and preparations. East West University Bangladesh Journal, 7(7), 129–149. https://doi.org/10.47772/IJRISS.2023.70709 [Google Scholar] [Crossref]

20. Mare, R. D., & Maralani, V. (2006). The intergenerational effects of changes in women’s educational attainments. American Sociological Review, 71(4), 309–320. https://doi.org/10.1177/000312240607100 [Google Scholar] [Crossref]

21. Mehnaz, L., & Yang, C. (2025). Women in accounting research: A review of gender diversity, equity and inclusion. Meditari Accountancy Research, 33(7), 30–59. https://doi.org/10.1108/MEDAR-05-2024-2479 [Google Scholar] [Crossref]

22. Nazneen, S. (2023). Contentious empowerment? Women, development and change in Bangladesh. In S. Nazneen (Ed.), Fifty years of Bangladesh (pp. 154–168). Routledge. https://doi.org/10.4324/9781003411260-12 [Google Scholar] [Crossref]

23. Obeid, A. (2016). Women in accounting profession: The barriers and challenges. International Journal of Economics, Commerce & Management, 4(5), 503–511. http://ijecm.co.uk/ [Google Scholar] [Crossref]

24. Pușcaș, G. (2024). Gender in public accounting universities: A literature review on women’s barriers. Review of Economic Studies and Research Virgil Madgearu, 17(2), 195–217. https://www.ceeol.com/search/article-detail?id=1290085 [Google Scholar] [Crossref]

25. Ragins, B. R., & Sundstrom, E. (1989). Gender and power in organizations: A longitudinal perspective. Psychological Bulletin, 105(1), 51–73. https://doi.org/10.1037/0033-2909.105.1.51 [Google Scholar] [Crossref]

26. Rahman, K. M. (2012). Gender inequality in Bangladesh. Policy Brief on Gender Inequality in Bangladesh. [Google Scholar] [Crossref]

27. Ramdhony, D., Oogarah-Hanuman, V., & Somir, N. (2021). Career progression of women in accounting: The case of Mauritius. International Journal of Humanities and Applied Sciences, 2(1), 22–28. [Google Scholar] [Crossref]

28. Siboni, B., Sangiorgi, D., Author, F. F., & de Villiers, C. (2016). Gender (in) accounting: Insights, gaps and an agenda for future research. Meditari Accountancy Research, 24(2), 158–168. https://doi.org/10.1108/MEDAR-04-2016-0054 [Google Scholar] [Crossref]

29. The Daily Star. (2017, November 26). Bangladeshi women thriving in chartered accountancy. https://www.thedailystar.net [Google Scholar] [Crossref]

• Decision Tree and Automatic Linear Modeling Approaches to Predict Body Weight in Indigenous Sabi Sheep and Matebele Goat Females of Zimbabwe
• Microcontroller – Based Automatic Railway Crossing Control and Track Obstacle Monitoring System
• Modelling the Role of Absorptive Capacity in Foreign Direct Investment - Economic Growth Nexus: A Focus on South Africa’s Manufacturing Sector
• AI-Powered Wristband for Accurate BAC Monitoring Using Smart Data Fusion
• Climate Change Impacts on Different Regions