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
Agencias de apoyo
- Predoctoral contract financed by the University of Salamanca and co-financed by Banco Santander granted to the first author on October 17, 2017
- Junta de Castilla y León and Fondo Europeo de Desarrollo Re- gional (Grant CLU-2019-03 Unidad de Excelencia “GECOS- Gestión Económica para la Sostenibilidad”) to the second autor
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.
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