Análisis de la percepción de género en la contratación, promoción y sucesión de cargos de responsabilidad y decisión en el mercado laboral de la profesión de contaduría pública y auditoría en la ciudad de Guayaquil.

Abstract

This research is based on the different cases of gender discrimination that occurs in the labor market of professionals in public accounting and auditing of the city of Guayaquil, which focuses on the aspects that affect the hiring, promotion and succession of positions of responsibility and decision, which affects more women than men. Consequently, the use of various research designs in terms of their purpose, chronology and level of measurement was established as a plan for the investigation of the problem presented, which, supported by descriptive research and the techniques and instrument for collecting information, could determine important findings from surveyed professionals and expert opinions, among these are: (a) the profession of public accounting and auditing has a greater scope for access to positions of responsibility and decision, (b) access to such positions is seen influenced by decisions based on economic trend and based on merit, (c) the male gender has a greater presence in management positions than the female, and (d) the motivation of professionals to accept or deny access to key positions depends on their own vision and condition. Based on these findings, actions were detected that, if applied, will contribute to the mitigation of cases of gender discrimination in the aforementioned profession, such as the application of policies, manuals, internal procedures, as well as a management model that links the private sector with the monitoring bodies in the fight against discrimination.