Análisis de género en la gestión financiera de las empresas ecuatorianas, CIIU: N79. Periodo 2017- 2023

Abstract

Abstract: The gender gap in senior management positions is a persistent reality within the Ecuadorian business sector and has a significant potential impact on financial management. Therefore, this study aims to analyze gender participation in the financial management of Ecuadorian companies classified under ISIC code N79 during the period 2017-2023. The methodology was quantitative, with a non-experimental, descriptive design. The study sample consisted of 268 companies in the N79 subsector. The results show a significant underrepresentation of women in senior management positions, particularly in medium-sized companies, despite their higher levels of education compared to their male counterparts. Furthermore, the financial analysis showed that this sector has performed poorly in terms of ROA, ROE and ROS; however, companies led by women shown less critical indicators, suggesting they are more cautious and achieve efficient financial management. All of this confirmed that gender biases are generally cultural and that professional training is indeed related to greater operational efficiency.