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

Autores/as

DOI: https://doi.org/10.6018/rcsar.480221
Palabras clave: Mujer, Clase, Domesticidad, Contabilidad, Historia, Patriarcado

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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Publicado
01-07-2023
Cómo citar
Uribe Bohorquez, M. V., & García Sánchez, I. M. (2023). 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. Revista de Contabilidad - Spanish Accounting Review, 26(2), 241–254. https://doi.org/10.6018/rcsar.480221
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