The Feminization of the Accounting Area: A Basic Qualitative Study
Studies support that, when the percentage of functions women occupy in a profession increases, the total remuneration and prestige of the profession drop. In Brazil, the feminization process of the professions has been largely investigated in education, but no Brazilian studies in the accounting area have been identified. This study uses the analytic proposal by Yannoulas (2011) who separates the process into quantitative feminization, numerical predominance of women and qualitative feminization, an association of activities as naturally feminine. Through an exploratory and descriptive research, this study aimed to understand, from the women's perspective, how the qualitative and quantitative feminization process of the Accounting functions is related to gender stereotypes. The research was undertaken at an accounting firm where women were the largest group of employees (82.5% Twenty eight out of 33 women answered the structured interview. Using the content analysis proposed by Flores (1994) the interconnection of the quantitative and qualitative feminization processes was verified. The division of activities between operational (firm) and analytical (profession) permeates the power and opportunity distribution process between men and women. From the perspective of the gender relations, the existence of stereotypes was observed, permeating the understanding that women are better prepared for the operational activities in the area, as they are more detailed and gentle than men. Through the discursive naturalization of the gender roles and the segregation of the operational and analytic activities, despite the increasing number of women in the profession, the institutionalized inequality continues in Accounting.