MULHERES NA CONTABILIDADE: OS ESTEREIPOS SOCIALMENTE CONSTRUOS SOBRE A CONTADORA

Abstract

In this descriptive study, it was investigated the perception of accounting professionals regarding the stereotypes associated with the female accountant. It is a research with a quantitative approach, performed by means of a survey with professionals of both genders of the city of Uberlândia, Minas Gerais, with an active registration in the Regional Council of Accounting of Minas Gerais (CRCMG), summing up a sample for accessibility and non-probabilistic of 308 (three hundred and eight) respondents. Through questionnaires, sociodemographic data were collected as well as the stereotypes attributed to the woman accountant by the accounting professionals themselves, from pairs of opposing adjectives in a Semantic Differential Scale. Using the Hypothesis Test for Difference of Proportions for statistical treatment of the data the hypothesis H0 was rejected: there is no difference in the proportion of the stereotyping of the female accountant to the male accountants and female accountants. Men and women perceive differently the female accountant as stereotypes: leader, practical, independent, confident, with sense of humor, knowledgeable about business reality and sensitive. Although results from previous studies point to negative stereotypes about the female accountant, labeling her as grumpy, imaginative, submissive, better prepared for repetitive and operational activities, and antisocial, these stereotypes were not pointed out by the participants in this research. However, it was found, mainly in the perception of the female accountants themselves, that they are unable to stand out in the corporate environment, filling up the same positions and receiving the same wages as male professionals.