Análisis de género en la gestión financiera de las empresas ecuatorianas, CIIU: M69. Periodo 2017- 2023

Abstract

Abstract: This research analyzes the participation of men and women in management positions and its correlation with the financial management of Ecuadorian companies in the ISIC M69 subsector during the period 2017-2023. The study employed a quantitative, descriptive approach and a demographic segmentation methodology with a population of 378 companies regulated by the Superintendency of Companies, Securities and Insurance, geographically concentrated in the coastal and highland regions. Documentary information on the phenomenon under study was compiled, and descriptive statistics were used to analyze the participatory approach of women and men in company management and its impact on financial management. A distribution of leadership based on gender and academic background was defined. An evaluation of financial profitability indicators was conducted to distinguish the participatory approach of women and men in management and administration. The results reveal a significant gender gap, with men predominating in higher-level positions, thus limiting women's participation. The study concludes that including women in financial decision-making is a factor that can strengthen core values in the Ecuadorian business sector.