Entrelaçando fios invisíveis: uma análise dos estereótipos de gênero nos Conselhos Regionais de Contabilidade da Aamazônia

Abstract

Gender stereotypes refer to beliefs and expectations about the roles and characteristics attributed to men and women, shaping their experiences and professional opportunities. In accounting, although female participation has increased significantly in recent decades, women still face challenges related to these stereotypes, particularly in accessing leadership positions. The main objective of this research is to analyze if and how gender stereotypes impact the experiences of female accountants in the Amazon region, especially in decision-making positions within the Regional Accounting Councils (CRCs), in light of the theory of social representations. Regarding the methodology, the study adopted a deductive approach, with documentary and bibliographic research, conducting an integrative literature review with a qualitative approach. Data collection was carried out by surveying female participation in leadership positions in the nine states that make up the Legal Amazon. The results show that most CRCs have male leadership, with 89% representation, while only Maranhão (MA) has female leadership, representing 11% of decision-making positions held by women. It was also found that, despite having a higher educational level, female accountants do not have a guarantee of pay equity or equal opportunities for career advancement. Although some positive stereotypes were identified, such as being "strong, intelligent, and mature" (Silva, 2018), preconceived ideas, such as the notion that women are more "stressed" (Collins, 1993), "submissive" (Moura et al., 2016), and likely to leave work to care for their families (Child, 1992; Hooks; Cheramy, 1994), create invisible barriers that limit women's progress in the profession, highlighting the "glass ceiling" phenomenon.