Ensaio Sobre a Relação de Confiança e Mentoria entre Contadoras e Empreendedoras

Autores

DOI:

https://doi.org/10.51341/cgg.v25i3.2962

Palavras-chave:

contadoras, empreendedoras, aconselhamento gerencial, confiança, sucesso empresarial

Resumo

Objetivo: Discutir elementos que podem contribuir no aconselhamento realizado por contadoras às suas clientes, os quais têm se mostrado determinantes para o sucesso dos empreendimentos.

Abordagem teórica: Propôs-se a construção de um modelo conceitual para analisar a relação contadora-empreendedora, pautado em dois eixos-chave: a confiança existente entre as profissionais e as empreendedoras, e, a competência profissional, ambos plenamente refletidos no aconselhamento.

Resultados: Os elementos conceituais teorizados na pesquisa levaram a construção de proposições: 1. a relação de aconselhamento entre contadoras e proprietárias-gerentes de PMEs é favorecida pela confiança desenvolvida ao longo do tempo; 2. a relação de aconselhamento entre contadoras e proprietárias-gerentes de PMEs é favorecida pela competência demonstrada pelas contadoras ao longo do tempo; 3. o aconselhamento (mentoria) realizado por contadoras à proprietárias-gerentes de PMEs favorece a superação das barreiras ao empreendedorismo feminino rumo ao sucesso dos negócios; e, 4. sucesso nos negócios, no mundo empreendedor feminino, é traduzido por elementos subjetivos, como autonomia e capacidade de equilibrar família e trabalho.

Originalidade/Relevância: A literatura tem discutido o papel do contador como fonte de informação e aconselhamento gerencial, mas não buscou o gap teórico que vincula a atuação empreendedora de mulheres a partir do aconselhamento recebido (mentoria) de suas contadoras: aconselhamento de mulher para mulher.

Contribuições teóricas/metodológicas: Baseado em estudos sobre o empreendedorismo e as relações que o estimulam, este ensaio propõe novas formas de (re)pensar o papel dos profissionais de contabilidade no auxílio aos empreendedores, com ênfase nos elementos que caracterizam a postura feminina, tendo como objeto a díade contadora-empreendedora.

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Biografia do Autor

Marcia Athayde, Universidade Federal do Pará

Professora e pesquisadora da Faculdade de Ciências Contaábeis da Universidade Federal do Pará.

Tales Andreassi, Fundação Getúlio Vargas Escola de Administração de Empresas de São Paulo

Professor e pesquisador da FGV - EAESP - Fundação Getúlio Vargas Escola de Administração de Empresas de São Paulo.

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Publicado

2023-03-29

Como Citar

Moreira, M. A., & Andreassi, T. (2023). Ensaio Sobre a Relação de Confiança e Mentoria entre Contadoras e Empreendedoras. Contabilidade Gestão E Governança, 25(3), 455–470. https://doi.org/10.51341/cgg.v25i3.2962

Edição

Seção

Artigo científico (Seção de Gestão e Contabilidade de Empresas Privadas & do Terceiro Setor)

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