This quantitative study conducted by two students at Umeå University, studies if there are gender differences when it comes to salary and top positions in the accounting and auditing industry in Sweden. Previous studies have found that these differences, or gaps can relate to the glass ceiling theory. This theory is considered a phenomenon and a metephor wherein women can see through the glass to those top levels of the career ladder, but are unable to reach them as there is a ceiling, a gap, to prevent that from happening. Sweden is one of the most gender balanced countries in the world, but despite that the wage equality for similar work in Sweden is 74%. Since women with children work more often than men part-time, this leads to a less positive career, wage development and a poor pension for women. We analyzed previous studies to understand that the glass ceiling theory involved not only salary but also position inequalities based on gender. This information was used to create surveys which we sent electronically (via email) to auditors and accountants all over Sweden. This thesis is based on analysis of the survey and annual reports from 2017. Our results show that there are differences between gender when it comes to wages throughout the career ladder. Men have higher wages than women in the same positions. This applies to both office-level and up to executive positions. Differences in salaries between men and women also apply to both authorized and approved auditors when men have the higher average salary. That is also the same among those who had other leadership positions and among those who had a support function. We could not show major differences in top positions between genders. Most positions are gender balanced, which means that they are between 40-60%, except for at the CEO and partner level which is mostly men and the accounting manager position which is represented only by women. Our results show that there is gender-based inequality in salary but not in position; therefore, the glass ceiling theory is not currently in effect. This is important research as it not only expands knowledge of glass ceiling theory but also into the accounting and auditing fields. It found areas for improvement for both theoretical and practical use. We finish the thesis by referring to recommendations for future studies, such as focusing on lower levels and more accounting economics, authorised consultants, etc. / <p>With consideration to logit regressions for the binary leader variable:Even though <em>Cotter's 4 criteria leader</em> and <em>Leader model 2</em> did not have the highest adjusted R² with ols regression, it is important to see that in a logit regression, which is a more appropriate regression type since the leader variable is binary, that gender was not significant. Therefore, the conclusions remain the same.</p>

This qualitative study explores the interrelationship between perceived gender discrimination and its antecedents and consequences while examining the concept of the glass ceiling that presents some barriers to the career advancement of Bahraini female workers in the banking sector. The study examines female bankers’ perception of the existence of both gender discrimination and the glass ceiling concept in this sector. It first examines the factors that cause such phenomena at three different levels namely societal, institutional and individual. The study then verifies the effects of some identified antecedents i.e. whether they foster or lower the perceived gender discrimination and how such effects happen. Furthermore, the study examines the same factors to ascertain if they are barriers that hinder women’s career advancement or enablers that support their advancement as there is a lack of empirical studies on the effect of the factors of the three mentioned levels to women’s career advancement especially in non-western context (Tlaiss, 2010; Hejase et al., 2013; Yokkongdi & Benson, 2005). The study also examines the consequences of perceived gender discrimination that occurs at the individual level. Some previous studies related to this research topic adopted the quantitative approach, hence; this is a qualitative based research that examines the perception of the respondents whose experiences and opinions expound the context. This led to understanding subjective areas such as respondents’ emotions and experiences that address the nature of perceived gender discrimination and the concept of glass ceiling in the Bahraini banking sector, focusing on “How” and “Why” type of questions instead of stressing on the quantities. The existing literature of gender discrimination especially about the area of underrepresentation of female workers in higher positions especially in financial services sector including banking is minimal. (Bruckmuller & Branscombe, 2010; Elumti et al., 2009; Durbin & Conley, 2010). This approach unveils the research questions by conducting in-depth semi-structured interviews with 26 Bahraini females as most of the previous studies examined both male and female perceptions while this research focusing at female only to make it more gender specific. The respondents hold managerial and non-managerial positions in both Islamic and conventional banks in the kingdom of Bahrain. The aim of the interview was to extract their perceptions on the factors and the consequences of gender discrimination as well as the barriers and challenges that hinder their advancement to higher managerial levels. The study captures the factors and the consequences of gender discrimination as well as the most common barriers that impede the Bahraini females’ career advancement within an Islamic and Arabic cultural context. The themes that emerged from the analysis are used to discuss the research issues in the light of previous research findings from different empirical studies. This study identifies different ways of finding factors of perceived gender discrimination and their effects as well as the challenges that may hinder the women’s career advancement in this sector. This study discovers that perceived gender discrimination exists in the Bahraini banking sector especially in areas such as hiring preference and receiving of benefits and compensations. This study also unearths the existence of glass ceiling, which is related to the gender inequality in the advancement opportunities to higher positions especially in the areas such as obtaining a promotion and holding managerial positions in the banks. The study finds out various factors that cause the perceived gender discrimination and the glass ceiling in the Bahraini banking sector which are classified at three levels as explained above.