Impact of the glass ceiling syndrome on female certified public accountants and sworn-in certified public accountants in Bursa province

Women have a significant role in social development. However, it is observed that women were subject to gender discrimination throughout history. The highest gender discrimination was found to be in working life. Women undertook many roles in working life ever since the primitive society. The roles they undertook unfortunately always posed problems for women in working life. They were usually left in a dilemma between home and work. It will be more correct to examine the role of women in working life as pre- and post-industrial revolution. It is observed that women were obliged to take care of home before the industrial revolution and at times of war. Women undertook the role of looking after the family in times were men undertook a protective role. The labor force participation ratios of men relatively increased with the industrial revolution. Women dealing with agriculture in rural areas before the industrial revolution were pushed to the background in working life with migrations to urban areas after the industrial revolution. Although some women participated in working life with the emergence of new lines of work in the same period, they were usually forced to ender the labor market as cheap and unqualified labor force. Although the participation ratios of women are observed to be steadily increasing as of the 20th century, the difficulties they encounter in working life are also observed to increase proportionally. Women have struggled to maintain their presence with various difficulties especially in professions that require qualification and career. The Glass Ceiling Syndrome was introduced in the literature with studies conducted on the struggle against such difficulties. Women are forced to deal with nay social, individual and organizational difficulties in working life. Women are observed to set limits on themselves in the face of such difficulties. They believe throughout their lives that they must not exceed such limits. They approach difficulties not with a positive perspective but with a negative one. Although studies were conducted in many fields in the literature, this study aims to measure the attitudes of the participants on whether female CPAs and Sworn-In CPAs are subject to the glass ceiling syndrome in the working life of female CPAs and Sworn-In CPAs, which is a profession that requires a career. A difference was measured as a result of the research in the average attitude points of the participants according to gender, age, marital status, title, mode of work and professional experience.