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

6 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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abstract = "This document, through a systematic review of academic papers, presents a comprehensive and syntheticproposal that compiles, on the one hand, the prevailing macho, misogynistic and phallocentric obstaclesand stereotypes at the family, social and work level between the eighteenth and twentieth centuries andthat had an impact on the accounting profession, hindering the access and evolution of women in it. Incontrast, a series of factors are presented that drove the training and entry of women to bookkeepingand 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 theabove-mentioned elements, it is important to take into account the class perspectives that, under promisesof well-being and economic status, idealized a model of a woman whose realization was exclusively at thedomestic and family level.",

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

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