Making women visible in the (accounting) history of Colombia

Abstract

ABSTRACT The purpose of this study is to discuss women’s participation in the accounting history of Colombia from colonial times to the mid-twentieth century. Thus, this study examines specifically the accounts of convents, the education of women in accounting, and the participation of women in the pursuit of the profession, analysed via a variety of source documents and Scott’s methodological approach and conceptual framework. The latter explains gender as the social organisation of relations between sexes. Although one can see some progress over time, it is evident that access to and application of accounting knowledge has been quite limited for Colombian women. This situation points to social difference and distance, and it is also relevant for explaining the accounting history of Colombia.