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Women Accountants in Academic and Research Spaces in Colombia

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DOI: 10.1108/S1041-706020200000022002

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Women Accountants in
Academic and Research
Spaces in Colombia
Candy Chamorro González, Ruth Alejandra Patiño
Jacinto and Lisseth Vásquez Peñaloza

Abstract
The entry of women in accounting has been established with great effort; how-
ever, it has been achieved thanks to the academic and research leadership that
has enabled incorporation into different areas in the profession. In this context,
this study seeks to identify the presence of women in academic accounting
spaces in Colombia. The study analyzes the field of research from the perspec-
tive of women in the development of accounting. The methodology is quali-
tative, based in a case study through semi-structured interviews to establish
women’s experiences, barriers and perspectives within the accounting academic
and research field in Colombia. The main result is that though there is headway
being made, there are also gaps for women’s participation in Colombia. This is
supported by research which indicates that this situation is similar in multiple
contexts. It is considered essential to integrate diverse perspectives and disci-
plines that contribute to the transformation of the structure of domination and
elimination of barriers for women in the accounting discipline.
Keywords: Women; accounting; gender; inequality; accounting research;
leadership

Introduction
Accounting has recently been described as a female profession investing its best
academic and political efforts to retain women accountants at higher levels

Resistance and Accountability

Advances in Public Interest Accounting, Volume 22, 23–34
Copyright © 2020 by Emerald Publishing Limited
All rights of reproduction in any form reserved
ISSN: 1041-7060/doi:10.1108/S1041-706020200000022002
23
24 CANDY CHAMORRO GONZÁLEZ ET AL.

(López, 2018). These processes of struggle have been established as a mecha-

nism for resistance, facing the prevailing barriers in the field of gender inequal-
ity (Anderson-Gough, Grey, & Robson, 2005), even in accounting research
(Broadbent & Kirkham, 2008; Walker, 2008). In this context, it is shown that aca-
demic and political scenarios at the global and national levels have made it pos-
sible to increase the participation of women in the accounting and research fields
(feminization). However, this progress of parity would not have been achieved
without having experienced first the great imbalance existing in gender issues
(Kirkham & Loft, 1993). Hence the reason why females seek lasting and stable
inclusion in these spaces (feminization).
This paper aims to present women’s experiences, barriers and perspectives
within the accounting academic and research field in Colombia (contrasting
findings with theory). In addition, it attempts to explain the influence of gender
in accounting through social relationships (home, work, state, etc.) allowing an
exploration of the present bonds with the historical development of accounting
women in Colombia. Evidence will help to build the necessary elements to estab-
lish causes and changes of gender inequality in accounting.
This document reviews the issues from an accounting perspective. Our inten-
tion is to examine how gender differences are maintained in society, perpetuating
inequality. This knowledge will allow the possibility of altering structural changes
and correcting gender imbalances in organizations and advancing social justice.
The most important events for female development are set in international
contexts. The rapid economic and social growth has led to significant structural
changes that stimulate the presence of women in labor, social and political spaces
(Seguino, 2000). It is imperative to emphasize the important historical moments
that reveal this journey.
The first stimuli for women in the accounting profession date back to the
beginning of the seventeenth century in the United Kingdom and the United
States (Joyce & Walker, 2015) describing the house as an “office” space for wom-
en’s work, where she performed the activities of domestic life and also had the
responsibility for account keeping in the household (Haynes, 2008). At that time,
Colombia still focused on educating women by Christian principles, character-
ized by providing a homely and religious education (Escobar & Meertens, 1997).
The end of the eighteenth century in England and Wales marked the begin-
nings of a role of accountants (Carmona & Ezzamel, 2016); however, this occu-
pation was not defined yet. It could be a lawyer, an expert on accounts, estate
executor, among others but it invariably was a man. By this time, Colombia was
already lagging behind in the standards of skills required for an accountant
(Galvis-Aponte, 2010).
In 1886, there were two major associations of accounting professionals, the
Institute of Chartered Accountants in England and Wales (ICAEW) and the
Society of Incorporated Accountants and Auditors (SIAA), who established
accounting practices excluding women by virtue of the sex (Jeacle, 2011). By this
period, Colombian society adopted a radical view of gender ostracism or isola-
tion, where women did not represent a certain “status” for the business world, thus
preventing them from positions in the accounting area (Viveros Vigoya, 2002).
Women Accountants in Academic and Research Spaces 25

Finally, in the middle of the nineteenth century, political and social structures
allowed the entry of women into the accounting profession, although their entry
posed no direct threat to men (Lupu, 2012). They began to gain membership in
the work, challenging existing guidelines and highlighting the distance of “what
women are” or “what women do” (Gammie & Whiting, 2013).
These historical links about gender in accounting serve to reexamine the pro-
cesses of inequality and to build gender definitions for the present; specifying
the need that exists to recreate the conditions for female inclusion in accounting
occupational groups because as stated by Cooper (2002), it is still expected that
the auditor or the chief accountant is a white man. Thus, in addition to sexism,
there is also racism.
This paper delves into the causes and reasons for inequality in accounting
and elaborates on the context of gains accomplished in terms of equity, then
establishes the methodology and then provides the results and ends with a brief
conclusion.

Causes and Reasons – Accounting Inequality

Social and discursive constructions in accounting provide multiple statements and
proclamations that shed light on the reasons of accounting inequality. However,
the collection of official statistics is also an important resource regarding gender
inequality in the profession.
Among the cluster of causes, Haynes (2008) and Herrera (1995b) highlight
the deeply rooted belief held by society: considering “work and classes” of peo-
ple, “similar but different,” where professional accounting is “a job for a man
accountant” and office tasks are “auxiliary work for women.” This ideology is
also represented in predefined features: “Man embodies the power” and “woman
nurtures the affective” (Herrera, 1995a).
Acosta, Patiño, Zapata, and Díaz (2015) illustrate perfectly how business-
people build discriminatory processes and structures, arguing that women “do
not” have an “aggressive” personality and that prevents them from going beyond
the standard male social arenas: an essential need to reach high positions in the
profession. According to Koch, D’mello, and Sackett (2015), the same business
community identifies that hiring women compared to men generates higher costs,
represented in all of their external responsibilities: maternity, absences or leave-
permits. These are assumed to generate an impact on the availability, dedication
and effectiveness, which demands high financial costs.
At the same time, Giraldo, Gómez, Jaramillo, and Torres (2011) state that
academically (specialization, master’s and doctorates) women accountants
are less educated compared to men, creating a limiting factor for access to
“senior positions.” This situation is reflected in the lack of motivation by
women due to stereotypes that still persist when applying to senior account-
ing positions. Nevertheless, Arnania-Kepuladze (2019) reveals that this barrier
should be a challenge for females to prove their skills and compete on equal
terms with the male gender in senior-level work positions in the business world.
26 CANDY CHAMORRO GONZÁLEZ ET AL.

These circumstances clearly constitute a challenge faced by women and should

be supported by public policy and discursive debates that lead to surmounting
present barriers (Sikka, 2000).

Toward Equity in the Accounting Profession

In the 1950s and 1960s, there were major changes reflected “in favor” of women,
such as access to university and labor market, management of property and
participation in political and democratic processes (Baker, 2016). However,
despite the “inclusion,” Kirkham and Loft (1993) reveal that women who had
access to those rights during this period were socially judged.
In the accounting field, positivist and feminist studies have made their
best efforts to provide a path to gender “equity” in the accounting profession
(Schmeichel, 2015). Undoubtedly, the spaces of expression (conference, pan-
els, forums, etc.) have sensitized the reluctant audience regarding the presence
of women in organizational accounting practices. However, according to Diehl
and Dzubinski (2016), out of 100 women who graduate in accounting, only 30
reach senior corporate positions, suggesting that compared to men it is harder for
women to get to those positions.
It is important to emphasize the academic leadership of women in the produc-
tion of papers, projects, books and in accounting research in general (Morales,
2011). This situation has been strengthened by the increase of females in aca-
demic settings. Arayssi, Dah and Jizi (2016) argue that the volume of women in
master’s and doctoral degrees has increased by 70% compared to 2015, reinforc-
ing the powers indicated and necessary for their insertion into senior positions
in the workplace. In Colombia, by 2010, only 34% research groups were led by
women (Valero & Patino, 2012). However, of the three highest ranking groups,
two were led by women, which raises questions as to the role of women in the
accounting academic field and specifically in research.
However, Kirkham and Loft (1993) show that women have achieved a greater
level of inclusion in accounting firms. A result from similar professional develop-
ments for men and women is discussed by Paisey and Paisey (2006), stating that it
is a result of mitigating organizational barriers.
Chamorro (2015) argues that the political nature of the struggle against dis-
criminatory practices in the accounting profession has had a significant impact
“on the road to accounting egalitarianism.” This is illustrated in the reflective
positions that companies have adopted to retain females in the highest ranks
of the profession (Mihăilă, 2016; Sila et al., 2016). New models of single-parent
families and dual-career couples of high socio-professional status have provided
an opportunity as leverage and stimulus for gender equity, income equality
and elimination of stereotypes in accounting (Gond, Cabantous, Harding, &
Learmonth, 2016) given that the profession has the advantage to develop work
at home.
Finally, gender research is interdisciplinary by its very nature (Lehman, 2012)
and therefore studying various aspects of gender from diverse disciplines expands
Women Accountants in Academic and Research Spaces 27

our knowledge and ideas. These theories also recognize changing political-ethical
realities that constitute and rebuild thoughts and organizations based on gender
equity. As such, there are many aspects to examine in confronting the phenom-
enon of inequality in the accounting profession in order to break down prejudices
to which women have been subjected.

Methodology
This research adopts a qualitative methodological approach through a case study,
corresponding to Colombia. It develops a reflective study which analyzes the dis-
courses on this subject under two main optics explaining the causes of the scar-
city of women in workplaces and academia. It also explores findings that indicate
the progress of this disciplinary and social problem. Publications are examined
in the three most recognized accounting journals in Colombia: Contaduría de la
Universidad de Antioquia, Lúmina and Cuadernos de Contabilidad (Macías &
Patiño, 2014). This information is assessed with a focus on identifying and ana-
lyzing the presence of women in research scenarios, basically papers in a sample
of journals. In addition, four semi-structured interviews to accounting research-
ers with well-known careers and academic production were conducted, in order
to identify perceptions regarding the conditions of women in Colombian aca-
demic circles. The interviewees are women accountants between 34 and 60 years,
all professionals, with master’s and PhD degrees and working in accounting
research. It has been suggested that establishing leadership of women as a vari-
able facilitating their inclusion in the higher ranks of the accounting profession
is necessary (Hukai & Li, 2009; Nazareth, 2014). Stereotypes create barriers
that overlook educational levels, competencies and multiple skills by accounting
women.

Results
The main objective of this section is to highlight the discourse of women in the
accounting profession in Colombian academic and research fields. This will allow
us to examine methods by which accounting perpetuates gender inequality. The
analytical insights that we gather and the incidences of inequalities, male and
female constructions, social biases and prejudices we recognize are intertwined in
organizational processes.
It is true that accounting women have achieved greater visibility enabling them
to obtain professional success in terms of organizational power, high pay and
recognition in the field of research. However, Dyke and Murphy (2006) state
that women face high costs and a long way to reach the top. Therefore, this par-
ticular section illustrates the experiences, barriers and prospects of accounting
Colombian women to access a higher role in the country. The results of pub-
lished papers in Colombia and those views expressed by woman researchers in the
accounting field were paired to contrast them and analyze them.
28 CANDY CHAMORRO GONZÁLEZ ET AL.

Academic Focus: From the Female Perspective

Studies in supportive accounting and business fields such as law and economics
argue that the educational market reveals substantial growth in gender equality
(Fuentes, 2019). All interviews indicated that most students currently correspond
to the female gender, showing personal effort and drive of women to qualify
themselves academically. One of them expresses that:
Developments in the accounting field have produced guidelines for gender equality with posi-
tive effects on the learning process. (L2)

Another of the interviewees added that:

Lessons of discrimination in accounting have been useful to empower women in this discipline;
this is reflected in the high female student population. (L1)

It is evident that the interviewees perceive an improvement in the equity of

the conditions of women versus men in accounting, at least demonstrated in the
number of female professionals. For a specific case of seven Public Accounting
programs (2000–2018), it was found that out of all students, women are more
numerous than men, with an average participation of 67%, demonstrating at least
in these cases there is a feminization of Public Accounting programs. Nevertheless:
[…] some women still have to be more conscious and are afraid to confront the patriarchal
structure and prefer to stay in the usual place, supporting male domination. I think that alerts
and the media have played an important role in reporting and resonating the voice of women
belonging to the accounting profession. (L3)

Hukai and Li (2009) argue that although there is still a long way to go in terms
of gender equality in the accounting discipline, there are undoubtedly recogniz-
able changes considering the partial presence of women in the academic space.
These views appear in the answers of several interviewees who indicated:
Women are no longer invisible on public, academic and private spheres. (L1)

we have greater prominence because we do research, we write, publish and are active in aca-
demia and this means that we have an important role and daily conquests against patriarchal
culture. (L4)

It is evident that the researchers give importance to the visibility of women in the
academic environment and attest that it has improved matters in different environ-
ments. It is seen that stereotypical barriers for professional training have been dimin-
ishing allowing leadership in the student population, but management positions
are still evidencing low female presence. In this regard, interviewees argue that:
In decision-making, there is male predominance in accounting and social discussions, this situ-
ation is still a battle to win. (L1)

Although unquestionably women have to face personal and professional risks, however motiva-
tion to defend the fact of being a woman, my professional field and political opinions turn those
risks into objectives to overcome. (L3)

However empowerment of women accountants can generate contributions to

transform this discipline in terms of context, ethics and practice. In this sense, one
interviewee commented that:
Women Accountants in Academic and Research Spaces 29

My academic career is an important grain of sand for the transformation of accounting because
my contributions help to modify the accounting singularities and objectivities. (L1)

Another said her academic contributions have motivated others to investigate new social
issues that can be explored by the accounting discipline and connect new interdisciplinary
theories. (L2)

One women added that her academic career has exemplified the importance of women account-
ants in the top ranks of this discipline demonstrating their capabilities and responsibility which
will allow women to advance ongoing accounting research looking for a transformation in this
field. (L4)

Based on the perspectives described, there exist convergent and divergent

points that allow us to infer forces promoting and obstructing their academic
careers. In addition, many features are reflected in interviews that could help
understand the presence, retention and advancement in the highest ranks of the
accounting profession in Colombia.

Research Focus: From the Female Perspective

Many researchers argue that barriers to the female gender in the accounting pro-
fession have been mitigated by the contributions of women themselves (Alvis,
Yánez, Quejada, Acevedo, & Del Río, 2010; Houston, 2018). Others reflect on the
obvious inequality present in in academic, management and technical practices
(Chamorro, 2015). Christie (2013) also recognizes that women show their abilities
through the research they carry out.

[…] And in turn, research mitigates the large gender gaps in social and business level because it
builds results and the factors that empower this sex through the development of their academic
work. (L1)

It was actually the motivation to investigate that allowed me to have an important role in the
accounting discipline. In fact, by analyzing what goes through my body, I investigate and under-
stand many things that happen in my being and that directly and indirectly affect my profession
as accountant. In addition, with research I try to transform lives through the recognition of the
other person. (L4)

Accounting research allows for a highlighting of the progress of the account-

ing profession. Colombian women who dedicate themselves in academia can be
part of a process of changing how they are perceived and the status that accrues
to whether one is measured by a female or male focus and hierarchy. This some-
times means using and sometimes challenging standard social criteria which are
illustrated in their products (books, articles, etc.). Two of the interviewees say
that:

Research is not better or worse quality because it is performed by women; but I think the distin-
guishing factor consolidating is the presence of the female gender in accounting research and
that role has served to illustrate the different problems and discrimination faced by women in
this discipline. (L3)

Women perceive research in a different way and also the role of motherhood influences all
their activities and yet contribute responsibly and dedicated to advancing accounting in other
areas. (L2)
30 CANDY CHAMORRO GONZÁLEZ ET AL.

This study examined the participation of women in the four accounting jour-
nals in Colombia (Lúmina, Cuadernos de Contabilidad y Contaduría Universidad
Antioquia1). While men remain leading this field, women can identify a presence
that actively and rigorously advances through the years (Fig. 1). Proving that the
large gender gap that existed in Colombia in publications decreases and pathways
are created for stable inclusion of women in these spaces (feminization).
Distinct additional contributions found a variety of features in how women
establish research relationships. According to Nazareth (2014), there are biologi-
cal tendencies due to the level of affinity generated to document their knowledge,
reviews and ideals in the development of the profession (Table 1). One interviewee
supports this argument by mentioning that:
On a personal level, it has no effect, the preference for research has to do more with confidence
that I have with a certain person and this can arise with any gender. (L1)

This issue was also addressed among other researchers who concluded in their
reflection:
There is no inclination or priority in gender, but I feel that can relate more to women in
research. (L2)

Usually I make distinctions depending on the context, the situation and disposition the other
person has to conduct research together. (L3)

The historical development of women accountants in Colombia has evolved

under the influence of social relationships (home, work, state, etc.) allowing to

Fig. 1. Presence of the Female Gender in Accounting Journals (2000–2019).

Source: Authors’ own compilation (2019).

Table 1. Characterization Publications by Females.

Journal Single Author Female Male Woman Woman Varied (FMFM) Total

Journal 1 65 20 37 16 138
Journal 2 71 30 31 78 210
Journal 3 38 18 18 16 90
Total 174 68 86 110 438
Percentage 40 16 20 25 100

Source: Authors (2019).

Women Accountants in Academic and Research Spaces 31

build the necessary elements to find the causes and changes in inequality of the
accounting gender. In particular, interviewees expressed that:
Academic studies have allowed to accommodate the relationship built between men and
women, identifying those issues that limit the development of our potential in accounting. (L2)

The arguments expressed by women show that a “glass ceiling”2 remains in

roles that can be assigned to them in Colombian accounting research:
Currently positions as research group leaders are more common for men than for women. And
this, indicates that women face a number of difficulties men do not face; therefore, in such
scenarios policies must be proposed to identify the problem and stimulate special actions for
women. (L4)

I believe that male domination still remains in matters of access for example; in Colombia the
issue of discrimination in terms of female job placement in all disciplinary fields persists, not
only in the accounting field; but in the subject of research, women are “invisible” because they
are a minority compared to men and because a male discourse prevails; It is therefore an issue
that must continue to be addressed. (L3)

At the same time, incorporating research into the accounting profession in

Colombia can encourage structural changes that try to correct gender imbalances
in organizations and academia.
We must continue building a niche with others, to generate processes and intersubjective
dialogues that allow the inclusion of females in the higher echelons of the accounting pro-
fession. (L1)

This issue inspired the following response of another interviewee:

I think Colombia has a distinctive factor compared to other Latin American countries
because in the field of accounting research, some men are interested in joining our struggle,
although they are a minority … that difficult path has generated results in this profession and
there are increasingly more women researchers in different positions of power. It is impor-
tant that we continue to conquer academic spaces that build steps for female inclusion in the
higher ranks. (L2)

Conclusion
Consideration of the subject through literature review established at a general
level that women possess empirical skills to function positively in the highest posi-
tions in the accounting profession thus achieving simultaneous participation of
genres in this discipline (Stainback, Kleiner, & Skaggs, 2016). We conclude that
women are agents of change within organizations given their leadership skills.
Evidence presented highlights positive progress of this social challenge; however,
there is still latent inequality in industrial areas as social gaps in gender equality
in the accounting profession persist.
By comparing this study with similar research in other countries, there is indi-
cation of progress in accounting gender balance. Brazil stands out for its balance
in positions of equal jobs among women and men accountants (Dreher & Ullrich,
2011). Chile stands out for leadership of the female gender in the committees
of academic networks and accounting research (D’Adamo, García-Beaudoux,
32 CANDY CHAMORRO GONZÁLEZ ET AL.

Ferrari, & Slavinsky, 2018). Ecuador shows gender balance among students in
this profession (Mantilla-Falcón, Tobar-Vasco, Arias-Pérez, & Ríos-Urrutia,
2018). Venezuela has gender equality in the number of accounting university
teachers (Martínez, 2018). Peru shows that with the passing of time there is more
presence of accounting female students and professionals as speakers in academic
areas (Romero, 2016). In Argentina, there is prevalent inclusion of women in
accounting nationwide organization that coordinate and regulate the accounting
profession (Caminotti & Freidenberg, 2016).
Regarding perceptions of the conditions of women in the accounting spaces in
academia in Colombia, it is established that the researchers interviewed stated that
collaborative work is done by affinity, which sometimes occurs among women.
They also identify barriers to assume management positions in the accounting
academic programs in the country, furthermore limited participation is perceived
in academic journals compared to men. This paper argues that future academic
initiatives could question how accounting logic and other aspects of the disci-
pline affects the social construction of gender at work. In addition, it produces
in-depth studies of successful practices where women encourage other women to
advance in the development of joint projects.

Notes
1. Those with highest academic trajectory in Colombia are incorporated.
2. Non-explicit barriers for career advancement of women.

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