Análisis de género en la gestión financiera de las empresas ecuatorianas, CIIU: G45 Periodo 2017- 2023

Abstract

Abstract: The purpose of this research study was to analyze the relationship between women s participation in managerial positions and the financial management of Ecuadorian companies in sector G45, engaged in the sale, maintenance, and repair of motor vehicles and motorcycles, during the period 2017 2023. A non-experimental, cross-sectional, descriptive research design was used, employing a census sample of 14 companies registered with the Superintendence of Companies, Securities and Insurance that met criteria regarding years of operation, data availability, and continuity of financial information. The research was based on documentary review of financial statements and corporate information, considering as variables the gender of managers, their level of academic training, and profitability indicators for assets (ROA), equity (ROE), and sales (ROS). The results reflect minimal female participation in top management, with only 10% of women in presidency positions and around 30% in management roles, and a majority of male executives with postgraduate education. Financial indicators are at low and relatively stable levels, with performance differences between genders that are not particularly significant. It is concluded that gender diversity, together with more specialized training, becomes a key element for enhancing financial management, balancing results, and moving toward inclusive and sustainable leadership models over time within subsector G45.