Desigualdade de gênero em empresas de auditoria externa

Abstract

This study seeks to identify as well as analyze the perceptions of individuals working in initial positions of accounting firms regarding barriers to the professional advancement of women in these institutions. Based on the theory of sexism and glass ceiling, an in-depth study was carried out with employees from three companies belonging to the group known as Big Four. Semistructured interviews were conducted by Skype, by telephone or in person, according to interviewees’ availability. Based on the data collected, we found evidence that the main barrier to the rise of women as auditors is the fact that work does not provide for reconciliation of professional and personal life, due to the high workload during busy periods. Further data show possible cases of sexual and moral harassment and which contribute to woman’s discontent with the profession. Finally, the results of this research study contribute to literature in this field, by identifying barriers that hamper both the professional development of women auditors, as well as companies in the sector that wish to make the work environment fairer and more equitable.