A presença da mulher na atuação profissional da contabilidade

Abstract

Women´s presence in professional accounting market raises relevant discussions for Brazilian context. Feminilization provides an opportunity for deepening approaches to professional transformation of meaning and social value, which puts feminization on the spot light. Considered as a profession that requires credential and due to its transformation related to the digital era in the work process, still identified as a professional group that has the power structure capable of exerting control over new entrants. Therefore, to work in formal job market, credential is recommended, with acceptance of peers from bachelor´s and approval in Sufficiency Exam. Despite the seemingly restrictive scenario, data from the Federal Accounting Council and the Annual Information Report showed that the presence of women is increasing in professional accounting. This research used exploratory data analysis with descriptive and quantitative series, composed by panel. In considering the employment profile and career prospects, the article records the growth of female presence in the positions of accountants, auditors and experts; accounting technicians; and accounting assistants mentioning income and type of bond by company size and IBGE subsector. These findings allow us to state that as there was an increase in the female presence in the class, there was also a growth of the average income - perception of professional recognition, and the stability obtained from reading about the quality of employment, although there is still a distinction in salary.