24 research outputs found
Women, accounting, academia and business: History and current affairs of the female struggle in a patriarchal context
[ES] Aunque es innegable el progreso que ha tenido la profesión contable en cuanto a la inclusión de la
mujer a lo largo del tiempo, aún en el siglo XXI las mujeres experimentan asimetrías de género en
cuanto a su estatus laboral, remuneración, prestigio y promoción, especialmente si son casadas y con
hijos, enfrentan un techo de cristal que hace que estén sub-representadas en cargos de alto nivel, son
excluidas del conocimiento operativo crítico, de información privada así como de la toma de
decisiones importantes y confidenciales, y para lograr el éxito, avance, permanencia y satisfacción
profesional y laboral han tenido que aceptar y comportarse de acuerdo a las “reglas del juego”
estereotípicamente masculinas (Adapa, Rindfleish, & Sheridan, 2016; Brennan & Nolan, 1998;
Broadbent, 2016; Crowley, 2016; Czarniawska, 2008; Dambrin & Lambert, 2008; Hantrais, 1995;
Haynes, 2017; Maupin & Lehman, 1994; Pillsbury, Capozzoli, & Ciampa, 1989; Whiting & Wright,
2001; Windsor & Auyeung, 2006; Wootton & Kemmerer, 2000).
Lo anterior no es un evento aislado sino una construcción dinámica, modelada social, histórica, legal,
política, geográfica y culturalmente, que se ha reproducido e institucionalizado a nivel profesional y
organizacional (Barker & Monks, 1998; Carrera, Gutiérrez, & Carmona, 2001; Escobar Andrae, 2017;
Evans & Rumens, 2020; Gamber, 1998; Hantrais, 1995; Hareven, 1991; Haynes, 2017; Kerber, 1988;
Lee Cooke & Xiao, 2014; Lehman, 1992; Scranton, 1998; Thane, 1992; Walker, 1998; 2003b; Walker
& Llewellyn, 2000; Zucca Micheletto, 2013).
En ese sentido, el presente trabajo busca, por una parte, evidenciar las disparidades de género que se
han dado en el ejercicio del quehacer contable a nivel académico y profesional y, por otra, relacionar,
desde un enfoque cualitativo y cuantitativo, las consideraciones de género con factores históricos,
sociales y culturales que pudieran influir en las mismas.
En cumplimiento de dicho propósito el presente trabajo está estructurado en cuatro grandes
apartados, el primero de ellos hace una síntesis de la historia de la mujer en la contabilidad entre los
siglos XVIII y XX2
, señalando cómo el contexto social, caracterizado por los principios y valores
patriarcales, representó un obstáculo en su incursión y avance, pero a su vez cómo la participación
de la mujer en las tareas contables las empoderó y les sirvió de puente para su inclusión en la sociedad,
el mercado laboral y profesional; posteriormente en el segundo apartado, se analiza la participación
de las mujeres como autoras en las revistas de investigación top de contabilidad en el siglo XXI,
específicamente entre 1960 y 2019, como posible fuente de las brechas de género existentes en la
academia contable, en el tercer y cuarto apartado, pasando al contexto empresarial y al ejercicio
profesional, por una parte, se analiza cómo los factores culturales pueden suponer una barrera para
lograr una mayor diversidad de género en los consejos de administración y, por otra, se analiza el
impacto que tienen las consejeras de administración en el desempeño empresarial y la moderación
que ejercen los factores culturales en esta relación, para lo cual se utiliza una muestra de empresas
entre 2006 y 2015. De esta manera, se espera cubrir un amplio rango temporal y diferentes vías del
ejercicio de la mujer en la profesión contable.
[EN] Although the progress that the accounting profession has made in terms of the inclusion of women
over time is undeniable, even in the twenty first century, women experience gender asymmetries in
terms of their employment status, remuneration, prestige and promotion, especially if they are
married with children, they face a glass ceiling that causes them to be underrepresented in high-level
positions, they are excluded from critical operational knowledge, private information as well as
important and confidential decision-making, and to achieve success, advancement, permanence and
professional and job satisfaction have had to accept and behave according to the stereotypically
masculine “rules of the game” (Adapa, Rindfleish, & Sheridan, 2016; Brennan & Nolan, 1998;
Broadbent, 2016; Crowley, 2016; Czarniawska, 2008; Dambrin & Lambert, 2008; Hantrais, 1995;
Haynes, 2017; Maupin & Lehman, 1994; Pillsbury, Capozzoli, & Ciampa, 1989; Whiting & Wright,
2001; Windsor & Auyeung, 2006; Wootton & Kemmerer, 2000).
The above is not an isolated event but a dynamic construction, socially, historically, legally, politically,
geographically and culturally modeled, which has been reproduced and institutionalized at a
professional and organizational level (Barker & Monks, 1998; Carrera, Gutiérrez, & Carmona, 2001;
Escobar Andrae, 2017; Evans & Rumens, 2020; Gamber, 1998; Hantrais, 1995; Hareven, 1991;
Haynes, 2017; Kerber, 1988; Lee Cooke & Xiao, 2014; Lehman, 1992; Scranton, 1998; Thane, 1992;
Walker, 1998; 2003b; Walker & Llewellyn, 2000; Zucca Micheletto, 2013).
In this sense, the present work seeks, on the one hand, to show the gender disparities that have
occurred in the exercise of accounting work at an academic and professional level and, on the other,
to relate, from a qualitative and quantitative approach, the considerations of gender with historical,
social and cultural factors that could influence them.
In compliance with this purpose, the present work is structured in four main sections, the first of
which summarizes the history of women in accounting between the eighteenth to twentieth
centuries1, pointing out how the social context, characterized by principles and values patriarchal,
represented an obstacle in their incursion and advancement, but at the same time how the
participation of women in accounting tasks empowered them and served as a bridge for their
inclusion in society, the labor and professional market; in the second section, the participation of
women as authors in the accounting journals top tier in the twenty first century is analyzed,
specifically between 1960 and 2019, as a possible source of the existing gender gaps in the accounting
academia and finally in the third and fourth sections, moving to the business context and professional
practice, on the one hand, I analyze how cultural factors can pose a barrier to achieving greater gender
diversity in the boards of directors and, on the other, the impact that presence of female directors
have on business performance and the moderation exerted by cultural factor in this relationship, for
which a sample of companies between 2006 and 2015 is used. In this way, it is expected to cover a
wide temporal range and different paths of the exercise of women in the accounting profession
Mujeres en la contabilidad : una revisión histórica de obstáculos e impulsores en un camino patriarcal y clasista
This document, through a systematic review of academic papers, presents a comprehensive and synthetic
proposal that compiles, on the one hand, the prevailing macho, misogynistic and phallocentric obstacles
and stereotypes at the family, social and work level between the eighteenth and twentieth centuries and
that had an impact on the accounting profession, hindering the access and evolution of women in it. In
contrast, a series of factors are presented that drove the training and entry of women to bookkeeping
and accounting tasks, which, in turn, served as a way to break stereotypes and traditional gender roles,
achieve legislative improvements and the incursion of women into the paid labor market. Besides the
above-mentioned elements, it is important to take into account the class perspectives that, under promises
of well-being and economic status, idealized a model of a woman whose realization was exclusively at the
domestic and family level.Este documento, a través de una revisión sistemática de trabajos académicos, presenta una propuesta
integral y sintética que recopila, por un lado, los obstáculos y estereotipos machistas, misóginos y
falocéntricos imperantes a nivel familiar, social y laboral entre los siglos XVIII y XX y que repercutieron en
la profesión contable, dificultando el acceso y evolución de la mujer en la misma. En contraposición, se
presentan una serie de factores que impulsaron la formación e incorporación de la mujer a las tareas de
teneduría de libros y contabilidad, lo que, a su vez, sirvió para romper estereotipos y roles tradicionales
de género, conseguir mejoras legislativas y la incursión de la mujer en el mercado laboral remunerado.
Además de los elementos mencionados, es importante tener en cuenta las perspectivas de clase que, bajo
promesas de bienestar y estatus económico, idealizaron un modelo de mujer cuya realización se daba
exclusivamente en el ámbito doméstico y familiar
Women on boards and efficiency in a business‐orientated environment
This study proposes a new research approach to examining the relationship between board diversity in terms of gender differences and corporate performance, measured by technical efficiency. Moreover, this paper also examines the moderating role that institutional factors exert on this relationship through the cultural dimensions of the country of origin. The research questions are examined using an international sample of 2185 listed firms from 2006 to 2015, applying several truncated regression models for panel data and employing data envelopment analysis to examine efficiency as a measure of performance. This paper provides support for the assertion that female directors decrease the firm's technical efficiency; however, in more economically orientated cultures, institutional context exerts a moderating effect on the latter. The female directors of companies located in countries with higher economically orientated values adopt male stereotypes and have a significant and positive interest in improving efficiency
Women on boards and efficiency in a business‐orientated environment
This study proposes a new research approach to examining the relationship between board diversity in terms of gender differences and corporate performance, measured by technical efficiency. Moreover, this paper also examines the moderating role that institutional factors exert on this relationship through the cultural dimensions of the country of origin. The research questions are examined using an international sample of 2185 listed firms from 2006 to 2015, applying several truncated regression models for panel data and employing data envelopment analysis to examine efficiency as a measure of performance. This paper provides support for the assertion that female directors decrease the firm's technical efficiency; however, in more economically orientated cultures, institutional context exerts a moderating effect on the latter. The female directors of companies located in countries with higher economically orientated values adopt male stereotypes and have a significant and positive interest in improving efficiency
Board Independence And Firm Performance: The Moderating Effect Of Institutional Context
This study proposes a new research approach to examine the relationship between board independence and corporate performance, measured by technical efficiency. Moreover, this paper examines the moderating role that institutional factors exert on this relationship through the legal system—the content of law and its enforcement. The research questions are examined using an international sample of 2185 firms from 2006 to 2015, applying truncated regression models for panel data and employing data envelopment analysis to examine efficiency as a measure of performance. This paper supports that board independence increases the firm's technical efficiency. Even more, greater legal and judicial protection exerts a positive moderating effect on the previous relationship by protecting private benefits for insiders, among other aspects. Thus, the positive impact of independent directors on efficiency is greater when firms operate in countries with a greater extent of law and enforcement. Our findings include endogeneity checks using instrumental variables
Análisis de competencias profesionales desde una perspectiva de los egresados en titulaciones de economía y empresa
Memoria ID-091. Ayudas de la Universidad de Salamanca para la innovación docente, curso 2018-2019
El impacto del Tratado de Libre Comercio (TLC) con los Estados Unidos en la balanza de pagos hasta 2010
Este trabajo evalúa el posible impacto del Tratado de Libre Comercio (TLC) entre Colombia y Estados Unidos sobre los principales rubros de la balanza de pagos, para el período 2007-2010. En la estimación de los efectos del TLC sobre el comercio de bienes se utilizó un modelo multisectorial de equilibrio general. Adicionalmente, se usaron otros métodos de proyección para las cuentas de servicios y para la inversión extranjera directa (IED)
Mujeres en la contabilidad: una revisión histórica de obstáculos e impulsores en un camino patriarcal y clasista: Women in accounting: a historical review of obstacles and drivers on a patriarchal and classist path
This document, through a systematic review of academic papers, presents a comprehensive and synthetic proposal that compiles, on the one hand, the prevailing macho, misogynistic and phallocentric obstacles and stereotypes at the family, social and work level between the eighteenth and twentieth centuries and that had an impact on the accounting profession, hindering the access and evolution of women in it. In contrast, a series of factors are presented that drove the training and entry of women to bookkeeping and accounting tasks, which, in turn, served as a way to break stereotypes and traditional gender roles, achieve legislative improvements and the incursion of women into the paid labor market. Besides the above-mentioned elements, it is important to take into account the class perspectives that, under promises of well-being and economic status, idealized a model of a woman whose realization was exclusively at the domestic and family level.Este documento, a través de una revisión sistemática de trabajos académicos, presenta una propuesta integral y sintética que recopila, por un lado, los obstáculos y estereotipos machistas, misóginos y falocéntricos imperantes a nivel familiar, social y laboral entre los siglos XVIII y XX y que repercutieron en la profesión contable, dificultando el acceso y evolución de la mujer en la misma. En contraposición, se presentan una serie de factores que impulsaron la formación e incorporación de la mujer a las tareas de teneduría de libros y contabilidad, lo que, a su vez, sirvió para romper estereotipos y roles tradicionales de género, conseguir mejoras legislativas y la incursión de la mujer en el mercado laboral remunerado. Además de los elementos mencionados, es importante tener en cuenta las perspectivas de clase que, bajo promesas de bienestar y estatus económico, idealizaron un modelo de mujer cuya realización se daba exclusivamente en el ámbito doméstico y familiar