Caminhando sobre o teto de vidro: a trajetória de auditoras do setor público e privado brasileiro

Abstract

Auditing in the public and private sectors is related to the verification and reliability of accounting and operational information, being an activity present in different types of organizations. In recent years, there has been an increase in female participation in this field; however, the presence of women in leadership positions remains limited. This context is associated with organizational, institutional, and social barriers, discussed in the literature through the theoretical lens of the Glass Ceiling. In view of this scenario, the general objective of the study is to investigate the trajectories of women who hold leadership positions in public and private auditing, identifying the barriers faced and the opportunities experienced that led them to overcome the Glass Ceiling. To achieve this objective, the research adopted a qualitative approach, interpretivist in nature, with a descriptive purpose. Semi-structured interviews were conducted with women auditors in leadership positions in Brazil, especially at the Federal Court of Accounts (TCU) and in companies from the Big Four group. The results indicate that the trajectories of women in leadership roles in public and private auditing were built gradually, marked by structural and symbolic barriers related to motherhood, the reconciliation of work and personal life, a male-dominated organizational culture, and the recurrent need to prove competence. The opportunities identified are related to technical performance, institutional recognition, participation in strategic projects, and support from professional networks. The overcoming of the Glass Ceiling occurred progressively, sustained by persistence, dedication, experiential learning, and professional and personal support, even in the face of the persistence of organizational barriers. The study contributes theoretically by deepening the understanding of the Glass Ceiling in the field of Brazilian auditing. As a practical contribution, the findings provide input for people management in identifying barriers and opportunities related to the promotion of gender equity in leadership positions. The social contribution lies in making visible the experiences and challenges faced by women auditors.