Essay on the Relationship of Trust and Mentorship between Women Accountants and Women Entrepreneurs
DOI:
https://doi.org/10.51341/cgg.v25i3.2962Keywords:
women entrepreneurs, management advice, confidence, business success, women accountantsAbstract
Objective: Discuss elements that might contribute to advice given by accountants to clients, which have shown to be decisive for success of ventures.
Theoretical approach: The construction of a conceptual model was proposed to analyze the women accountant-women entrepreneur relationship, based on two key axes: the trust between professionals and entrepreneurs and professional competence, both fully reflected in counseling.
Results: The conceptual elements theorized led to the construction of propositions: 1. The counseling relationship between accountants and SME owner-managers is favored by the trust developed over time; 2. The advisory relationship between accountants and SME owner-managers is favored by the competence demonstrated by accountants over time; 3. Counseling (mentoring) provided by accountants to SME owner-managers favors overcoming barriers to female entrepreneurship towards business success; and 4. Success in business, in the female entrepreneurial world, is translated by subjective elements, such as autonomy and the ability to balance family and work.
Originality/Relevance: The literature has discussed the role of the accountant as a source of information and management advice, but has not sought the theoretical gap that links the entrepreneurial role of women from the advice received (mentoring) from their accountants: advice from woman to woman.
Theoretical/methodological contributions: Based on entrepreneurship studies and the relationships that encourage it, this essay proposes new ways of (re)thinking the role of accounting professionals in helping entrepreneurs, emphasizing elements that characterize the female posture, having the women accountant-women entrepreneur dyad as the object.
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