IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v100y2024ics1045235424000716.html
   My bibliography  Save this article

Gender stereotypes of women accounting academics in Colombia

Author

Listed:
  • Quintero, Katherine Restrepo
  • González, Candy Chamorro
  • Patiño-Jacinto, Ruth Alejandra
  • Haynes, Kathryn

Abstract

This paper brings new insights into gender relations within the accounting academy and wider society for women accounting academics in Colombia, which supports understanding of the conditions of knowledge production. Historically, women have been conditioned by prejudices built by stereotypes that pass from generation to generation, which are resistant to change, and cause inequalities and inequities in the accounting discipline. Drawing from semi-structured interviews, we identify the stereotypes arising from beliefs and customs which give rise to prejudice towards women accounting academics in Colombia, affecting their roles and occupations. We argue that stereotypes are historically embedded and derived from patriarchy within Colombian society. Despite the persistence of some stereotypes, we identify women’s perceptions of, struggles with and actions towards changing stereotypes in the interests of transforming gender relations. We show that transformations are occurring in the social categories to which women accounting academics belong, where traditionally being a woman and having a family has been a negative element. Our research supports an enhanced understanding of social categories of gender, of the lived experiences of women accounting academics, and gives voice to the narratives and imaginaries that continue to support a more advanced society in Colombia.

Suggested Citation

  • Quintero, Katherine Restrepo & González, Candy Chamorro & Patiño-Jacinto, Ruth Alejandra & Haynes, Kathryn, 2024. "Gender stereotypes of women accounting academics in Colombia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 100(C).
    • Handle: RePEc:eee:crpeac:v:100:y:2024:i:c:s1045235424000716
    DOI: 10.1016/j.cpa.2024.102772
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235424000716
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2024.102772?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Lupu, Ioana, 2012. "Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 351-369.
    2. Gilbert, Christine & Everett, Jeff & de Castro Casa Nova, Silvia Pereira, 2024. "Patriarchy, capitalism, and accounting: A herstory," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    3. Ioana Lupu, 2021. "An autoethnography of pregnancy and birth during Covid times: Transcending the illusio of overwork in academia?," Gender, Work and Organization, Wiley Blackwell, vol. 28(5), pages 1898-1911, September.
    4. Niamh Brennan & Patrick Nolan, 1998. "Employment and remuneration of Irish chartered accountants : evidence of gender differences," Open Access publications 10197/2910, Research Repository, University College Dublin.
    5. Storm, Kai Inga Liehr & Muhr, Sara Louise, 2023. "Work-life balance as gaslighting: Exploring repressive care in female accountants’ careers," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 95(C).
    6. Harding, Nancy & Ford, Jackie & Gough, Brendan, 2010. "Accounting for ourselves: Are academics exploited workers?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(2), pages 159-168.
    7. repec:eme:aaaj00:aaaj-09-2016-2720 is not listed on IDEAS
    8. Susana Gago & Marta Macías & Steven Cahan, 2014. "A possible explanation of the gender gap among accounting academics: evidence from the choice of research field," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(4), pages 1183-1206, December.
    9. Lee D. Parker & Samantha Warren, 2017. "The presentation of the self and professional identity: countering the accountant’s stereotype," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(8), pages 1895-1924, October.
    10. Gómez-Villegas, Mauricio & Larrinaga, Carlos, 2023. "A critical accounting project for Latin America? Objects of knowledge or ways of knowing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    11. Willows, Gizelle D. & October, Charnè, 2023. "Perceptions of retirement savings: Through the lens of Black amaXhosa women in South Africa," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    12. Niamh Brennan & Patrick Nolan, 1998. "Employment and remuneration of Irish chartered accountants: evidence of," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 237-255.
    13. Rihab Khalifa, 2013. "Intra-professional hierarchies: the gendering of accounting specialisms in UK accountancy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(8), pages 1212-1245, October.
    14. Chepngenoh, Florence & Muriu, Peter W & Institute of Research, Asian, 2020. "Does Risk-Taking Behaviour Matter for Bank Efficiency?," OSF Preprints n7r2c, Center for Open Science.
    15. Kornberger, Martin & Carter, Chris & Ross-Smith, Anne, 2010. "Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 775-791, November.
    16. Rosalind H. Whiting & Elizabeth Gammie & Kathleen Herbohn & Steven Cahan, 2015. "Women and the prospects for partnership in professional accountancy firms," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 55(2), pages 575-605, June.
    17. Sandy Q. Qu & John Dumay, 2011. "The qualitative research interview," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(3), pages 238-264, August.
    18. Husillos, Javier & Larrinaga, Carlos & Martínez, Daniel, 2024. "Language was always a companion of the empire," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 100(C).
    19. Kokot, Patrizia, 2015. "Let's talk about sex(ism): Cross-national perspectives on women partners’ narratives on equality and sexism at work in Germany and the UK," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 73-85.
    20. Rihab Khalifa, 2013. "Intra-professional hierarchies: the gendering of accounting specialisms in UK accountancy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(8), pages 1212-1245, October.
    21. Yuheng Wang & Junyuan Chen, 2023. "Contextualised accountant stereotypes: understanding their social construction and reconstruction in Chinese society," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 37(1), pages 336-362, May.
    22. Maria-Victoria Uribe-Bohorquez & Juan-Camilo Rivera-Ordóñez & Isabel-María García-Sánchez, 2023. "Gender disparities in accounting academia: analysis from the lens of publications," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(7), pages 3827-3865, July.
    23. Galizzi, Giovanna & McBride, Karen & Siboni, Benedetta, 2024. "Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    24. Joanna M. Davies & Lisa Jane Brighton & Florence Reedy & Sabrina Bajwah, 2022. "Maternity provision, contract status, and likelihood of returning to work: Evidence from research intensive universities in the UK," Gender, Work and Organization, Wiley Blackwell, vol. 29(5), pages 1495-1510, September.
    25. repec:eme:aaaj00:aaaj-05-2013-1358 is not listed on IDEAS
    26. Sheerin, Corina & Garavan, Thomas, 2022. "Female leaders as ‘Superwomen’: Post-global financial crisis media framing of women and leadership in investment banking in UK print media 2014–2016," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    27. Lehman, Cheryl R., 1992. ""Herstory" in accounting: The first eighty years," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 261-285.
    28. Sauerbronn, Fernanda Filgueiras & Ayres, Rosângela Mesquisa & da Silva, Cleia Maria & Lourenço, Rosenery Loureiro, 2024. "Decolonial studies in accounting? Emerging contributions from Latin America," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    29. Ernest Bruce-Twum, 2013. "The Accounting Profession and the Female Gender in Ghana," Accounting and Finance Research, Sciedu Press, vol. 2(1), pages 1-54, February.
    30. Kirkham, Linda M. & Loft, Anne, 1993. "Gender and the construction of the professional accountant," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 507-558, August.
    31. Maria-Gabriella Baldarelli & Mara Del Baldo & Stefania Vignini, 2019. "The first women accounting masters in Italy: between tradition and innovation," Accounting History Review, Taylor & Francis Journals, vol. 29(1), pages 39-78, January.
    32. Haynes, Kathryn, 2017. "Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 110-124.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Kokot-Blamey, Patrizia, 2021. "Mothering in accounting: Feminism, motherhood, and making partnership in accountancy in Germany and the UK," Accounting, Organizations and Society, Elsevier, vol. 93(C).
    2. Maria-Victoria Uribe-Bohorquez & Juan-Camilo Rivera-Ordóñez & Isabel-María García-Sánchez, 2023. "Gender disparities in accounting academia: analysis from the lens of publications," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(7), pages 3827-3865, July.
    3. Bitbol-Saba, Nathalie & Dambrin, Claire, 2019. "“It’s not often we get a visit from a beautiful woman!” The body in client-auditor interactions and the masculinity of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    4. Faragalla Widad Atena & Adriana Tiron-Tudor, 2019. "Gender as a Dimension of Inequality in Accounting Organizations and Developmental HR Strategies," Administrative Sciences, MDPI, vol. 10(1), pages 1-24, December.
    5. Sian, S. & Agrizzi, D. & Wright, T. & Alsalloom, A., 2020. "Negotiating constraints in international audit firms in Saudi Arabia: Exploring the interaction of gender, politics and religion," Accounting, Organizations and Society, Elsevier, vol. 84(C).
    6. Haynes, Kathryn, 2017. "Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 110-124.
    7. Mara Del Baldo & Adriana Tiron-Tudor & Widad Atena Faragalla, 2018. "Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania," Administrative Sciences, MDPI, vol. 9(1), pages 1-23, December.
    8. Durocher, Sylvain & Bujaki, Merridee & Brouard, François, 2016. "Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 1-24.
    9. Agrizzi, Dila & Soobaroyen, Teerooven & Alsalloom, Abeer, 2021. "Spatiality and accounting: The case of female segregation in audit firms," Accounting, Organizations and Society, Elsevier, vol. 93(C).
    10. Galizzi, Giovanna & McBride, Karen & Siboni, Benedetta, 2024. "Patriarchy persists: Experiences of barriers to women's career progression in Italian accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    11. Amondarain, Josune & Aldazabal, M. Edurne & Espinosa-Pike, Marcela, 2023. "Gender differences in the auditing stereotype and their influence on the intention to enter the profession," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
    12. Egan, Matthew & Voss, Barbara de Lima, 2023. "Redressing the Big 4’s male, pale and stale image, through LGBTIQ+ ethical praxis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    13. Clavijo, Nathalie & Perray-Redslob, Ludivine, 2024. "“We don’t want to be accused of being feminists”. A gender equality measure for leadership positions and the perpetuation of patriarchal arrangements," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 100(C).
    14. Haynes, Kathryn, 2008. "Transforming identities: Accounting professionals and the transition to motherhood," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(5), pages 620-642.
    15. Lima, João Paulo Resende de & Casa Nova, Silvia Pereira de Castro & Vendramin, Elisabeth de Oliveira, 2024. "Sexist academic socialization and feminist resistance: (de)constructing women’s (dis)placement in Brazilian accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    16. Kokot, Patrizia, 2015. "Let's talk about sex(ism): Cross-national perspectives on women partners’ narratives on equality and sexism at work in Germany and the UK," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 73-85.
    17. Garcia-Blandon, Josep & Argilés-Bosch, Josep Maria & Ravenda, Diego, 2019. "Is there a gender effect on the quality of audit services?," Journal of Business Research, Elsevier, vol. 96(C), pages 238-249.
    18. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.
    19. Adriana Tiron-Tudor & Widad Atena Faragalla, 2018. "Women Career Paths in Accounting Organizations: Big4 Scenario," Administrative Sciences, MDPI, vol. 8(4), pages 1-16, October.
    20. Ala-Heikkilä, Virpi & Lämsä, Anna-Maija & Järvenpää, Marko, 2024. "Management accountants—A gendered image," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:100:y:2024:i:c:s1045235424000716. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.