Participação das mulheres na gestão das entidades de representação contábil

Abstract

This study aims to analyze the participation of women according to their position in accounting entities, at the national and international levels. Quantitative, descriptive, and documentary research techniques were applied, using a contingency table and Cramer's V-association test to analyze the data. The sample was composed of 74 entities, with 1,837 people, occupying several positions, representing the production of accounting knowledge, profession, and class interests, published on their respective websites until September 2022. The results show that female participation is a minority (33.10%) in relation to the total sample; of these, 22.09% occupy the presidency; 32.34% the vice presidency; and 29.95% the board of directors. It was observed that there is an association between gender and position, with 99% confidence, with male predominance in almost all of them. In the group composed of unions and federations, women hold 15.79% and 23.33% of the president and vice-president positions, respectively; in the group composed of national and international entities responsible for studies and technical orientations that guide the regulation and standardization of accounting procedures, the proportions are 18.75% and 70.00%, respectively. The group composed of the Federal Council and Regional Councils has the highest proportion of presidents (35.71%), followed by vice presidents (32.10%). This study contributes to the literature by showing that positions with high decision-making power are not held by women; that the relevant participation of women in the position of vice president is more representative, but not necessarily in decision-making power; and that it is a possible response to the pressure for greater gender diversity.