GENDER STEREOTYPES IN ACCOUNTING:

AN ANALYSIS FROM THE PERCEPTION OF ACCOUNTING STUDENTS AND PROFESSIONALS

Abstract

The present study aims to identify the perception of accounting students and professionals in relation to stereotypes related to the image of women accountants. To this end, a questionnaire adapted from Silva, Silva, and Santos (2017) was applied to students and accounting professionals residing in Mossoró-RN. Using descriptive statistics and parametric mean tests (t test) in order to identify differences in perception between the two groups of respondents. The results indicate that accounting professionals were positively stereotyped as being responsible, creative, organized, intelligent, kind, calm and proactive. In addition, the students agreed that they face gender restrictions, that they suffer prejudice due to their female condition, in addition to recognizing that the double shift influences their performance. In the perception of professionals, job opportunities are the same for men and women in the accounting area. The beauty stereotype influences women's professional growth, and harassment exists because it is considered the "weaker sex". As for the double working hours they need to reconcile, men believe that this reality can influence their professional performance, and women do not. As for the point about women being more disciplined in routine activities, men disagreed, while women agreed. Finally, there was no prejudice regarding women's ability to complete work, but they believe that they tend to be more judicious in taking risks, in addition to seeking employment opportunities that provide greater stability.