Investigaciones sobre género y contabilidad: una revisión internacional
DOI:
https://doi.org/10.24142/rvc.n31a2Palavras-chave:
género, contabilidad, mujer, profesión contableResumo
La producción académica enfocada a los asuntos de género en contabilidad ha ido incorporando diversas situaciones que evidencian la relevancia de estudios e investigaciones cualitativas, cuantitativas o mixtas, las cuales visualizan los problemas, retos y obstáculos que desde esta perspectiva se pueden observar independientemente de su jurisdicción. Es así, que este artículo realizó una revisión bibliométrica sobre género y contabilidad que le permitió clasificar la producción científica contable hallada en la base de datos Scopus entre 1993 a 2023. De acuerdo con los criterios de búsqueda se analizaron 169 textos, los cuales se clasificaron por tipo de documento: empírico, estudio de caso, revisión y reflexión, después se filtró por área temática: investigación, historia, profesión, educación. Dentro de los resultados se encontró que las publicaciones abordan contextos de los continentes europeo y asiático en su mayoría, lo que contribuye a que los documentos sean empíricos y tengan una orientación hacia las discusiones de la profesión, esto evidencia las problemáticas de hombres y mujeres del campo contable en torno a brechas y barreras de género, mercantilización de las identidades, reconocimiento de la sexualidad y comunidad LGTBIQ.
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