Resilientes? : análise da trajetória das contadoras que chegaram aos Conselhos das Empresas Listadas na [B]³

Abstract

The general objective of this study was to analyze the trajectory of female accountants who hold positions on the boards of companies listed on B3, from the perspective of resilience. Initially, a documentary research was conducted using the reference form of the Brazilian Securities and Exchange Commission (CVM) to identify women serving on boards. Among the 1,277 positions held by accountants, 86% are occupied by men, while only 14% are occupied by women, with 83% of boards consisting exclusively of male accountants. On the other hand, 10% have only female accountants, and 7% have a mixed composition. Based on this survey, contacts were established with the identified women using strategies such as email, social media, and referrals through the snowball technique. In the end, 13 female accountants participated in interviews that addressed resilience in their individual, professional, organizational, and family contexts. Across these different contexts, sources of adversity and coping mechanisms were observed. In the individual context, most participants reported experiencing gender discrimination but did not let it discourage them, as they perceive this challenge as part of social reality. In the professional context, they faced the fact that, even during their undergraduate studies, they were among the few women in their class, since choosing an accounting degree—historically male-dominated—was already a source of adversity. However, this adversity was not greater than their desire, or even their need, to complete a degree. In the organizational context, some board members reported having faced moral harassment at some point. Once again, this challenge did not outweigh their determination to advance in their careers, so the adversity they experienced did not stop them. Still within this context, a recurring source of adversity in the interviews was the constant need to prove their competence and capability. To address this, the interviewees reported the need to work harder than their male peers, becoming references in their fields. Finally, in the family context, the major source of adversity identified was the need to balance the social roles expected of women, such as being a wife, daughter, and mother. To cope with this challenge, they rely on support from husbands, parents, and family members. Many of them seek assistance from hired professionals to take care of household tasks and children, ensuring everything is well managed while they work. For future research, it is suggested to investigate the specificities of Black female accountants on boards to analyze in greater depth the adversities and coping mechanisms experienced by women from a racial perspective. Other research approaches, such as surveys, could reach a larger number of participants, enabling a more segmented analysis by age and life stage. Furthermore, it is essential to emphasize the importance of listening to men in the future to understand their perspectives on women’s participation in boards, especially considering that even today, society continues to be bombarded with statements from many men attempting to limit women's roles.