Women in accounting: a historical review of obstacles and drivers on a patriarchal and classist path

Maria victoria Uribe bohorquez; Isabel maría García sánchez

doi:10.6018/rcsar.480221

Women in accounting: a historical review of obstacles and drivers on a patriarchal and classist path

Título traducido de la contribución: Mujeres en la contabilidad: una revisión histórica de obstáculos e impulsores en un camino patriarcal y clasista

Maria victoria Uribe bohorquez, Isabel maría García sánchez

Universidad de Burgos

Producción: Contribución a una revista › Artículo › revisión exhaustiva

5 Citas (Scopus)

Resumen

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.

Título traducido de la contribución	Mujeres en la contabilidad: una revisión histórica de obstáculos e impulsores en un camino patriarcal y clasista
Idioma original	Inglés
Páginas (desde-hasta)	241-254
Publicación	Revista de Contabilidad
Volumen	26
N.º	2
DOI	https://doi.org/10.6018/rcsar.480221
Estado	Publicada - 01 jul. 2023
Publicado de forma externa	Sí

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Women in accounting: a historical review of obstacles and drivers on a patriarchal and classist path

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