Análisis de género en la gestión financiera de las empresas ecuatorianas, CIIU: C10. Periodo 2017- 2023

Abstract

Abstract: This study analyzes gender participation in the financial management of Ecuadorian companies belonging to the CIIU C10 sector during the period 2017-2023. The research was conducted using a quantitative approach with a non-experimental, cross-sectional, and descriptive design, applying documentary analysis to the database of the Superintendence of Companies, Securities, and Insurance. The business structure of the sector was characterized, the participation of men and women in managerial and executive positions was examined, and financial performance was evaluated through the ROE, ROA, and ROS indicators. The results reveal a persistent gender gap in presidency and management roles, with greater male representation, particularly in medium and large companies. Moreover, although women continue to face structural barriers to reaching leadership positions, financial management does not show significant variations associated with gender. This research provides essential data for establishing equity-oriented policies and promoting inclusive business management that enhances the competitiveness of the sector.