Two Pipelines, One Ceiling: Comparing Canadian Women's Career Paths in Public‐Service Finance Leadership and Accounting‐Firm Partnerships

ABSTRACT Women's underrepresentation in senior leadership persists across both public and professional sectors, yet few studies compare how these dynamics operate within the same professional population. This paper addresses that gap by examining women's advancement to senior financial leadership among Canadian Chartered Professional Accountants (CPAs). It comparatively analyzes two career pathways—executive leadership in the public service and partnership in accounting firms—to assess how institutional environments shape progression and the barriers women encounter. This review brings together research on how organizational structures and workplace cultures shape career progression across both contexts. The analysis shows that although women's representation in the public sector has improved through formal equity policies, barriers remain in accessing influential roles and decision‐making authority. In contrast, accounting firms often offer clearer and faster advancement pathways, but these are governed by culturally embedded expectations that privilege a single “approved route” characterized by continuous availability, high visibility, and uninterrupted career trajectories. Across both pathways, gendered norms surrounding availability, commitment, and legitimacy shape who is perceived as a credible leadership candidate. Recent return‐to‐office mandates further reinforce these dynamics by reasserting physical presence as a proxy for performance, with disproportionate consequences for women, particularly those with caregiving responsibilities. This paper contributes a comparative institutional perspective on women's career advancement across professional services and the public service. The findings underscore the need for policies and organizational practices that redesign advancement systems to support more inclusive and sustainable leadership pathways.