A comparative study of female accountants' career progression in the public vs private sector

Abstract

Purpose: This study explores the factors influencing the career progression of female accountants in Malta, with a comparative lens on the public and private sectors. It aims to understand how gendered expectations, organisational practices and sector-specific dynamics affect women's professional development and leadership opportunities in the accounting profession. Design: A qualitative research approach was adopted, involving semi-structured interviews with female accountants working in both sectors. Findings: This research identified several key factors influencing the career progression of female accountants. Across both sectors, personal resilience and ambition played a major role. In the public sector, participants highlighted the benefits of structured progression and job security, though opportunities for advancement were perceived as limited and slow. In contrast, the private sector offered more dynamic career prospects but was often shaped by informal networks and less supportive policies, creating challenges for women balancing career and family responsibilities. Organisational policies and informal networks were found to be influential yet inconsistently applied across sectors. Conclusions: The study concludes that although progress has been made, systemic barriers and sectoral discrepancies still hinder equal career advancement for women. Female accountants in the private sector often face more intense expectations and limited support, whereas the public sector, while more accommodating, presents slower progression pathways. Value: This research addresses a critical gap in the literature by offering a unique sector-specific perspective on gender disparities in the accounting profession through a comparative examination of female career progression in Malta’s public and private sectors. The insights generated are not only academically significant but also practically valuable for policymakers, educators and organisations seeking to foster gender equity and fully leverage female talent in the profession.