Análisis de género en la gestión financiera de las empresas ecuatorianas, CIIU: C13. Periodo 2017- 2023

Abstract

Abstract: The study investigated the relationship between gender and financial management in Ecuadorian companies in the corresponding ISIC 13 sector, taking into account the period 2017-2023. The literature review identified the conceptual foundations of leadership, gender gaps, governance models, and financial efficiency, emphasizing phenomena such as the glass ceiling, vertical segregation, and the impact of professional training. Based on this theoretical foundation, a quantitative analysis was conducted on a sample of twenty-five companies, selected to ensure sectoral homogeneity and organizational comparability. The companies were medium-sized and large, with a consolidated track record and a high geographical concentration in the Sierra region, specifically in Pichincha. There was also evidence of significant gender inequality in management positions, as while female participation in management was moderate and stable, the selection of presidents leaned heavily toward men. Professional training among presidents was low and variable. Finally, financial indicators were negative for both genders, demonstrating that performance did not depend on gender, but rather on structural elements of the companies analyzed.