Gênero na contabilidade: percepção das presidentes, em exercício ou não, dos CRCs no Brasil sobre o mercado contábil

Abstract

This research aimed to present the perception of professionals in the exercise or not of the position of president of the Regional Accounting Councils about gender inequality in the accounting profession in Brazil. To reach the goal, questionnaires were sent through google forms. The research sample is composed of 12 respondents who presided or preside over CRC in Brazil. The questionnaire contained 15 questions, between objective and subjective, distributed in three parts: i) related to the profile of the professionals; ii) related to professional experience and as president and iii) related to the gender wage gap, gender discrimination and perception about the accounting market. As for the method, a descriptive analysis of the data was performed. With regard to the objectives, the characteristics indicated as essential for the performance of the position of president of the CRC are responsibility, commitment to the class, good dialogue and communication, humility and ethics. The barriers encountered throughout her profession and in the course of her mandates were the challenges regarding employee management and labor causes, financial management, balancing work, personal and class life, and simply being a woman, by the sense of prejudice, coming of counselors and employees for having a woman at the head of the board. Regarding the gender pay gap, where 50% of respondents stated that there was no difference in wages, and 66,67% of the respondents stated that they never received less than a male colleague working in the accounting market. The research contributes in the social context by revealing evidence that the gender pay gap has fallen and women have gained more space, in the academic sphere more discussion and research on the subject and in the professional environment is demanded, through class commissions carry out awareness activities on the role of women in the market in general and especially in the accounting market.