Women, accounting, academia and businesshistory and current affairs of the female struggle in a patriarchal context

  1. Uribe Bohorquez, Maria Victoria
Supervised by:
  1. Isabel María García Sánchez Director

Defence university: Universidad de Salamanca

Fecha de defensa: 27 October 2021

  1. Bernardino Benito López Chair
  2. Beatriz Aibar Guzmán Secretary
  3. María de Fátima Dos Santos David Committee member

Type: Thesis


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 centuries , 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.