La maternidad en la contabilidad: Un abordaje desde la perspectiva work-life balance
DOI:
https://doi.org/10.19094/contextus.2024.85214Palabras clave:
docentes, madres, posgraduación, ambiente laboral, cultura de los programasResumen
Contextualización: En los últimos años, el equilibrio entre la vida personal y laboral ha sido una preocupación entre empleados, empleadores, académicos, investigadores, entre otros.
Objetivo: Este estudio tuvo como objetivo resaltar las percepciones de las mujeres que trabajan en programas de posgrado en contabilidad (PPG) en Brasil sobre la maternidad, discutiendo los desafíos de conciliar las demandas profesionales y familiares.
Método: Se realizaron entrevistas a 9 profesores del PPG de contabilidad cuyos datos fueron analizados mediante la técnica de análisis textual discursivo.
Resultados: Los resultados mostraron que las percepciones se refieren a varios desafíos y dificultades, especialmente en relación a la adaptación entre las demandas profesionales y la maternidad. La trayectoria de vida, vivencias y vivencias indican que el ambiente laboral y la cultura de los programas influyen en los discursos y percepciones de los encuestados.
Conclusiones: Se concluye destacando la importancia de las discusiones sobre el tema, así como la necesidad de cambios culturales que puedan sumar empatía ante el tiempo y los desafíos de la maternidad.
Citas
Aguiar, C. V. N., Bastos, A. V. B., Jesus, E. S. D., & Lago, L. N. A. (2014). Um estudo das relações entre conflito trabalho-família, comprometimento organizacional e entrincheiramento organizacional. Revista Psicologia Organizações e Trabalho, 14(3), 283-291.
Al-Alawi, A. I., Al-Saffar, E., AlmohammedSaleh, Z. H., Alotaibi, H., & Al-Alawi, E. I. (2021). A study of the effects of work-family conflict, family-work conflict, and work-life balance on Saudi female teachers’ performance in the public education sector with job satisfaction as a moderator. Journal of International Women’s Studies, 22(1), 486-503.
Altoé, S. M. L. (2014). Fatores explicativos do work-life balance de contadores à luz da psicologia positiva (Dissertação de Mestrado em Contabilidade). Programa de Pós-graduação em Contabilidade, Universidade Federal do Paraná, Curitiba, Brasil.
Altoé, S. M. L., & Voese, S. B. (2018). Fatores explicativos de Work-life balance e a gestão de tempo conduzindo ao bem estar na visão de contadores paranaenses. Enfoque: Reflexão Contábil, 37(1). https://doi.org/10.4025/enfoque.v37i1.35392
Bakker, W., & Karsten, L. (2013). Balancing paid work, care and leisure in post separation households: A comparison of single parents with co-parents. Acta Sociologica, 56(2), 173-187. https://doi.org/10.1177/0001699312466178
Beigi, M., & Shirmohammadi, M. (2017). Qualitative research on work-family in the management field: A review. Applied Psychology, 66(3), 382-433. https://doi.org/10.1111/apps.12093
Blumer, H. (1982). La posición metodológica del interaccionismo simbólico. El interaccionismo simbólico: Perspectiva y método, 1-44.
Burrell, G., & Morgan, G. (1979). Sociological paradigms and organizational analysis: Elements of the sociology of corporate life. Pearson Education.
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - Capes. (2022). https://www.gov.br/capes/pt-br/acesso-a-informacao/acoes-e-programas/avaliacao/avaliacao-quadrienal/resultado-da-avaliacao-quadrienal-2017-2020
Costa, L. B. (2018). Work-life balance e o trabalho docente: um estudo nos programas de pós-graduação stricto sensu em ciências contábeis no Brasil (Dissertação de Mestrado em Ciências Contábeis). Universidade Federal de Uberlândia, Uberlândia, MG, Brasil.
Craig, Lyn (2007). Contemporary Motherhood: The Impact of Children on Adult Time. Aldershot: Ashgate.
Daipuria, P., & Kakar, D. (2013). Work-life balance for working parents: Perspectives and strategies. Journal of Strategic Human Resource Management, 2(1), 45-52.
Denson, N., & Szelényi, K. (2022). Faculty perceptions of work-life balance: The role of marital/relationship and family status. Higher Education, 83(2), 261-278.
Franco, L. S., Picinin, C. T., Pilatti, L. A., & Franco, A. C. (2021). Work-life balance in Higher Education: a systematic review of the impact on the well-being of teachers. Ensaio: Avaliação e Políticas Públicas em Educação, 29, 691-717. https://doi.org/10.1590/S0104-403620210002903021
Galizzi, G., McBride, K., & Siboni, B. (2023). Patriarchy persists: experiences of barriers to women's career progression in Italian accounting academia. Critical Perspectives on Accounting, 102625. https://doi.org/10.1016/j.cpa.2023.102625
Gephart Jr., R. P. (2004). Qualitative research and the Academy of Management Journal. Academy of Management Journal, 47(4), 454-462. https://doi.org/10.5465/amj.2004.14438580
Greenhaus, J. H., & Beutell, N. J. (1985). Sources of conflict between work and family roles. Academy of Management Review, 10(1), 76-88.
Greenhaus, J. H., Collins, K. M., & Shaw, J. D. (2003). The relation between work-family balance and quality of life. Journal of Vocational Behavior, 63(3), 510-531. https://doi.org/10.1016/S0001-8791(02)00042-8
Greenhaus, J. H., & Powell, G. (2006). When work and family are allies: a theory of work-family enrichment. Academy of Management Review, 31(1), 72-92. https://doi.org/10.5465/amr.2006.19379625
Hatane, S. E., Emerson, B., Soesanto, O., Gunawan, R. A., & Semuel, H. (2022). Accounting students' perceptions of work–life balance, accounting career image and intention to pursue accounting careers. Higher Education, Skills and Work-Based Learning, 12(3), 401-418. https://doi.org/10.1108/HESWBL-09-2020-0209
Hoffmann, C., Zanini R. R., Moura, G. L., Costa, V. M. F., & Comoretto, E. (2017). Psicodinâmica do trabalho e riscos de adoecimento no magistério superior. Estudos Avançados, 31(91), 257-276. https://doi.org/10.1590/s0103-40142017.3191019
Hooks, B. (2021). Ensinando comunidade: uma pedagogia da esperança (Tradução: Kenia Cardoso). Elefante.
Instituto Brasileiro de Geografia e Estatística – IBGE. (2022). Dados estatísticos. https://www.ibge.gov.br/apps/snig/v1/?loc=0&cat=-1,1,2,-2,3,4,13,48,128&ind=4699
Johnson, E. N., Lowe, D. J., & Reckers, P. M. (2008). Alternative work arrangements and perceived career success: Current evidence from the big four firms in the US. Accounting, Organizations and Society, 33(1), 48-72. https://doi.org/10.1016/j.aos.2006.12.005
Kokot-Blamey, P. (2021). Mothering in accounting: Feminism, motherhood, and making partnership in accountancy in Germany and the UK. Accounting, organizations and society, 93, 101255. https://doi.org/10.1016/j.aos.2021.101255
Lima, J. P. R., & Araújo, A. M. P. (2019). Tornando-se professor: Análise do processo de construção da identidade docente dos professores de Contabilidade. Advances in Scientific & Applied Accounting, 12(2). https://doi.org/10.14392/asaa.2019120204
Lundberg, U., Marberg, B. & Frankenhaeuser, M. (1994). The total workload of male and female white-collar workers as related to age, occupational level, and number of children. Scandinavian Journal of Psychology, 35, 315-327.
Marks, S. R., & MacDermid, S. M. (1996). Multiple roles and the self: A theory of role balance. Journal of Marriage and the Family, 58, 417-432.
Mayya, S. S., Martis, M., Ashok, L., Monteiro, A. D., & Mayya, S. (2021). Work-life balance and gender differences: a study of college and university teachers from Karnataka. Sage Open, 11(4), 21582440211054479.
Moraes, R. (2003). Uma tempestade de luz: a compreensão possibilitada pela análise textual discursiva. Ciência & Educação (Bauru), 9, 191-211.
Nganga, C. S. N., Nova, S. P. D. C. C., Silva, S. M. C. D., & Lima, J. P. R. D. (2023). Há tanta vida lá fora! Work-life Conflict, Mulheres e Pós-Graduação em Contabilidade. Revista de Administração Contemporânea, 27. https://doi.org/10.1590/1982-7849rac2023210318.por
Pasamar, S., & Valle Cabrera, R. (2013). Work-life balance under challenging financial and economic conditions. International Journal of Manpower, 34(8), 961-974. https://doi.org/10.1108/IJM-07-2013-0172
Power, M. K., & Gendron, Y. (2015). Qualitative research in auditing: a methodological roadmap. Auditing: A Journal of Practice & Theory, 34(2), 147-165. https://doi.org/10.2308/ajpt-10423
Rosa, R. (2021). The trouble with ‘work-life balance’ in neoliberal academia: A systematic and critical review. Journal of Gender Studies, 31(1), 55-73. https://doi.org/10.1080/09589236.2021.1933926
Ruppanner, L. (2015). Policy or Empowerment? Policy Environments, Political Empowerment, and Work-Family Conflict. In Work and Family in the New Economy, 26, 277-300. https://doi.org/10.1108/S0277-283320150000026017
Shabir, S., & Gani, A. (2020). Impact of work-life balance on organizational commitment of women health-care workers: Structural modeling approach. International Journal of Organizational Analysis, 28(4), 917-939. https://doi.org/10.1108/IJOA-07-2019-1820
Silva, I. T. A., Avelino, B. C., & Nascimento, E. M. (2021). Gênero e o ambiente acadêmico contábil: percepções de docentes e de discentes sobre a trajetória das mulheres. Revista de Gestão, Finanças e Contabilidade, 11(1), 73-93. https://www.doi.org/10.18028/rgfc.v11i1.8992
Silva, L. I., & Ferreira, D. D. M. (2023). Efeitos da Adaptabilidade de Carreira na Satisfação no Trabalho: uma olhadinha no dia a dia dos profissionais da contabilidade. Revista de Educação e Pesquisa em Contabilidade (REPeC), 17(4). https://doi.org/10.17524/repec.v17i4.3336
Singley, S., & Hynes, K. (2005). Transitions to parenthood: Work-family policies, gender, and the couple context. Gender & Society, 19(3), 376-397. https://doi.org/10.1177/0891243204271
Souza, K. R. et al. (2021). Trabalho docente, desigualdades de gênero e saúde em universidade pública. Ciência & Saúde Coletiva, 26(12), 5925-5934. https://doi.org/10.1590/1413-81 2320212612.13852021
Storm, K. I. L., & Muhr, S. L. (2023). Work-life balance as gaslighting: Exploring repressive care in female accountants’ careers. Critical Perspectives on Accounting, 95, 102484. https://doi.org/10.1016/j.cpa.2022.102484
Descargas
Publicado
Cómo citar
Número
Sección
Licencia
Derechos de autor 2024 Revista: apenas para a 1a. publicação
Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial 4.0.
The authors, while doing the submission, accept the notice below:
We authors hold the copyright related to our paper and transfer Contextus journal the right for the first publication with a Creative Commons’ international license of the modality Attribution – Non-commercial 4.0, which in turn allows the paper to be shared providing that both the authorship and the journal’s right for initial release are acknowledged.
Furthermore, we are aware of our permission to take part in additional contracts independently for non-exclusive distribution of the version of our work published in this journal (e.g. publishing it in an institutional repository or as a book chapter), while acknowledging both the authorship and the journal’s initial publication.
We also certify that the paper is original and up to this date has not been released in any other journal, Brazilian or of another nationality, either in Portuguese or another language, as well as it has not been sent for simultaneous publication in other journals.
Last, we not only know that plagiarism is not tolerated by Contextus but also certify the paper presents the sources of passages from cited works, including those authored by ourselves.
