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| Format: | Artículo científico |
| Language: | en |
| Published: |
Universidade Federal do Ceará
2024
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| Online Access: | https://www.redalyc.org/articulo.oa?id=570778243003 https://www.redalyc.org/journal/5707/570778243003/ https://www.redalyc.org/journal/5707/570778243003/html/ https://www.redalyc.org/journal/5707/570778243003/570778243003.epub https://www.redalyc.org/journal/5707/570778243003/movil https://doi.org/10.19094/contextus.2024.85106 |
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| _version_ | 1866815155360235520 |
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| author | Victoria Barboza de Castro Cunha |
| author_facet | Victoria Barboza de Castro Cunha |
| contents | Career internationalization strategies by women in brazilian independent external auditing Victoria Barboza de Castro Cunha Administración y Contabilidad identity capital Gender inequality career management female expatriation international mobility Background: Corporate expatriation has become a recurrent practice in global service firms, as these organizations increasingly demand professionals aligned with their internationalization goals. However, there is still a scarcity in the national literature regarding women's expatriation in external audit firms, a field of activity admittedly marked by the glass ceiling phenomenon. Hence, we depart from the premise that Brazilian independent auditors must undertake distinctive strategies to overcome the unequal access to expatriation opportunities provided by the firm, which determine their career progression.Purpose: The aim is to examine the career internationalization strategies of five Brazilian senior auditors.Method: This exploratory qualitative study collected data through remote narrative interviews, whose transcripts were analyzed according to Creswell and Poth (2018).Results: Both active and passive strategies are undertaken. Active strategies included socialization and the strengthening of technical skills. The passive ones included career withdrawal and self-initiated expatriation.Conclusions: The essentially masculinized nature of the independent auditor profession plays a negative role in women's identity capital, despite allowing for accelerated career capital growth as a compensatory element. 2024 artículo científico 1678-2089 https://www.redalyc.org/articulo.oa?id=570778243003 https://www.redalyc.org/journal/5707/570778243003/ https://www.redalyc.org/journal/5707/570778243003/html/ https://www.redalyc.org/journal/5707/570778243003/570778243003.epub https://www.redalyc.org/journal/5707/570778243003/movil https://doi.org/10.19094/contextus.2024.85106 en http://www.redalyc.org/revista.oa?id=5707 Contextus – Revista Contemporânea de Economia e Gestão application/pdf Universidade Federal do Ceará Contextus – Revista Contemporânea de Economia e Gestão (Brasil) Num.1 Vol.22 |
| format | Artículo científico |
| id | redalyc_570778243003 |
| language | en |
| publishDate | 2024 |
| publisher | Universidade Federal do Ceará |
| spellingShingle | Career internationalization strategies by women in brazilian independent external auditing Victoria Barboza de Castro Cunha Administración y Contabilidad identity capital Gender inequality career management female expatriation international mobility Career internationalization strategies by women in brazilian independent external auditing Victoria Barboza de Castro Cunha Administración y Contabilidad identity capital Gender inequality career management female expatriation international mobility Background: Corporate expatriation has become a recurrent practice in global service firms, as these organizations increasingly demand professionals aligned with their internationalization goals. However, there is still a scarcity in the national literature regarding women's expatriation in external audit firms, a field of activity admittedly marked by the glass ceiling phenomenon. Hence, we depart from the premise that Brazilian independent auditors must undertake distinctive strategies to overcome the unequal access to expatriation opportunities provided by the firm, which determine their career progression.Purpose: The aim is to examine the career internationalization strategies of five Brazilian senior auditors.Method: This exploratory qualitative study collected data through remote narrative interviews, whose transcripts were analyzed according to Creswell and Poth (2018).Results: Both active and passive strategies are undertaken. Active strategies included socialization and the strengthening of technical skills. The passive ones included career withdrawal and self-initiated expatriation.Conclusions: The essentially masculinized nature of the independent auditor profession plays a negative role in women's identity capital, despite allowing for accelerated career capital growth as a compensatory element. 2024 artículo científico 1678-2089 https://www.redalyc.org/articulo.oa?id=570778243003 https://www.redalyc.org/journal/5707/570778243003/ https://www.redalyc.org/journal/5707/570778243003/html/ https://www.redalyc.org/journal/5707/570778243003/570778243003.epub https://www.redalyc.org/journal/5707/570778243003/movil https://doi.org/10.19094/contextus.2024.85106 en http://www.redalyc.org/revista.oa?id=5707 Contextus – Revista Contemporânea de Economia e Gestão application/pdf Universidade Federal do Ceará Contextus – Revista Contemporânea de Economia e Gestão (Brasil) Num.1 Vol.22 |
| title | Career internationalization strategies by women in brazilian independent external auditing |
| topic | Administración y Contabilidad identity capital Gender inequality career management female expatriation international mobility |
| url | https://www.redalyc.org/articulo.oa?id=570778243003 https://www.redalyc.org/journal/5707/570778243003/ https://www.redalyc.org/journal/5707/570778243003/html/ https://www.redalyc.org/journal/5707/570778243003/570778243003.epub https://www.redalyc.org/journal/5707/570778243003/movil https://doi.org/10.19094/contextus.2024.85106 |