Abstract:
The purpose of this study is to examine the current state of gender inequality in the Sri Lankan accounting
profession. Specifically, the study examines whether a glass ceiling (invisible simulated barrier) exists and whether
such perception differs based on the gender. Data were gathered through structured questionnaires among 100
accounting professionals. The study found that there is no evidence to support that there is a glass ceiling for
women in the accounting field in Sri Lanka. However, the study identified that even though the gender inequality
has been reduced, perception on glass ceiling varies between males and females
