Efectos de la normativa sobre igualdad de género en la presencia femenina en entidades híbridas españolas
Effects of Gender Equality Regulations in the Presence ofWomen in Spanish Hybrid Entities
Resumo (en)
Talent is not, nor should it be, a gender issue. However, the underrepresentation of women in the governing bodies of organisations is a fact. Spanish regulations have legislated to promote equality between the sexes in the workplace, introducing the principle of balanced presence of women and men on the boards of directors of trading companies. This paper is not based on the hypothesis that the integration of the women generates improvements in the management or the performance of an entity. The objective is to analyse to which extent does the dissemination of information on gender reflects the evolution of the presence of women at different organizational levels of hybrid entities, as a result of regulations issued by the public authorities. Compared to studies focused on the public or private sectors, hybrid entities have a duality in their configuration: their mission is typical of a public entity, providing a public service, which is developed through a private business structure. The sample consists of twenty-four Spanish toll road concessionaires during the period 2007-2018, divided into two groups according to weather they started their activity in the 20th century or only developed it in the 21st century. The results show a heterogeneous situation within the sector and that the mere suggestion of quotas does not seem effective to meet the equality objectives set. Although the presence of women in the case of the most recent concessionaires has improved, because the sociocultural context in which they are born affects their behaviour in this field, there is a perceived lack of a clear strategy that would allow them to participate on equal terms in the different levels of the company. There is also a lack of career policies that considers gender as a variable to bear in mind. The disclosure of information in the financial statement serves to highlight the reality so that public managers can design suitable policies that include reinforcement measures.
Referências
Acerete, B.; Gasca, M.; y Stafford, A. (2019), “Two Decades of DBFO Roads in the UK and Spain: an Evaluation of the Financial Performance”, en Annals of Public and Cooperative Economics, Vol. 90 N° 2, pp. 269-289. DOI: https://doi.org/10.1111/apce.12237
Acerete, B.; Shaoul, J.; y Stafford, A. (2009), “Taking its Toll: the Private Financing of Roads in Spain”, en Public Money and Management, Vol. 29 N° 1, pp. 19-26. DOI: https://doi.org/10.1080/09540960802617327
Adams, C. A. y Larrinaga, C. (2019), “Progress: Engaging With Organisations in Pursuit of Improved Sustainability Accounting and Performance”, en Accounting, Auditing and Accountability Journal, Vol. 32 N° 8, pp. 2367-2394. DOI: https://doi.org/10.1108/AAAJ-03-2018-3399
Adapa, S.; Rindfleish, J.; y Sheridan, A. (2016), “Doing Gender’ in a Regional Context: Explaining Women’s Absence from Senior Roles in Regional Accounting Firms in Australia”, en Critical Perspectives on Accounting, Vol. 35, pp. 100-110. DOI: https://doi.org/10.1016/j.cpa.2015.05.004
Aguilera, R. V. y Jackson, G. (2010), “Comparative and International Corporate Governance”, en Academy of Management Annals, Vol. 4 N° 1, pp. 485-556. DOI: https://doi.org/10.5465/19416520.2010.495525
Alexius, S. y Cisneros Örnberg, J. (2015), “Mission(s) Impossible? Configuring Values in the Governance of State-Owned Enterprises”, en International Journal of Public Sector Management, Vol. 28 Nos. 4-5, pp. 286-306. DOI: https://doi.org/10.1108/IJPSM-08-2015-0151
Allini, A.; Manes Rossi, F.; y Hussainey, K. (2016), “The Board’s Role In Risk Disclosure: an Exploratory Study of Italian Listed State-Owned Enterprises”, en Public Money and Management, Vol. 36 N° 2, pp. 113-120. DOI: https://doi.org/10.1080/09540962.2016.1118935
Argento, D.; Grossi, G.; Persson, K.; y Vingren, T. (2019), “Sustainability Disclosures of Hybrid Organizations: Swedish State-Owned Enterprises”, en Meditari Accountancy Research, Vol. 27 N° 4, pp. 505-533. DOI: https://doi.org/10.1108/MEDAR-07-2018-0362
Benstead, L. J. (2016), “Why Quotas Are Needed to Improve Women’s Access to Services in Clientelistic Regimes”, en Governance, Vol. 29 N° 2, pp. 185-205. DOI: https://doi.org/10.1111/gove.12162
Boulouta, I. (2013), “Hidden Connections: the Link between Board Gender Diversity and Corporate Social Performance”, en Journal of Business Ethics, Vol. 113 N° 2, pp. 185-197. DOI: https://doi.org/10.1007/s10551-012-1293-7
Brignall, S. y Modell, S. (2000), “An Institutional Perspective on Performance Measurement and Management in the New Public Sector”, en Management Accounting Research, Vol. 11 N° 3, pp. 281-306. DOI: https://doi.org/10.1006/mare.2000.0136
Broadbent, J. (1998), “The Gendered Nature of Accounting Logic: Pointers to an Accounting that Encompasses Multiple Values”, en Critical Perspectives on Accounting, Vol. 9 N° 3, pp. 267-297. DOI: https://doi.org/10.1006/cpac.1997.0158
Bruton, G. D.; Peng, M. W.; Ahlstrom, D.; Stan, C.; y Xu, K. (2015), “State-Owned Enterprises around the World as Hybrid Organizations”, en Academy of Management Perspectives, Vol. 29 N° 1, pp. 92-114. DOI: https://doi.org/10.5465/amp.2013.0069
Burns, J. y Scapens, R. W. (2000), “Conceptualizing Management Accounting Change: an Institutional Framework”, en Management Accounting Research, Vol. 11 N° 1, pp. 3-25. DOI: https://doi.org/10.1006/mare.1999.0119
Cavalluzzo, K. S. e Ittner, C. D. (2004), “Implementing Performance Measurement Innovations: Evidence from Government”, en Accounting, Organizations and Society, Vol. 29 Nos. 3-4, pp. 243-267. DOI: https://doi.org/10.1016/S0361-3682(03)00013-8
Compton, Y. L.; Kang, S.-H.; y Zhu, Z. (2019), “Gender Stereotyping by Location, Female Director Appointments and Financial Performance”, en Journal of Business Ethics, N° 160, pp. 445-462. DOI: https://doi.org/10.1007/s10551-018-3942-y
Correa-Ruiz, C. (2019), “Organisational Dynamics of Environmental/Sustainability Reporting: a Case for Structure and Agency of Collective Actors”, en Spanish Journal of Finance and Accounting, Vol. 48 N° 4, pp. 406-429. DOI: https://doi.org/10.1080/02102412.2019.1632019
DiMaggio, P. J. y Powell, W. W. (1983), “The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields”, en American Sociological Review, Vol. 48 N° 2, pp. 147-160. DOI: https://doi.org/10.2307/2095101
Ebrahim, A.; Battilana, J.; y Mair, J. (2014), “The Governance of Social Enterprises: Mission Drift and Accountability Challenges in Hybrid Organizations”, en Research in Organizational Behavior, Vol. 34, pp. 81-100. DOI: https://doi.org/10.1016/j.riob.2014.09.001
Fernandes, T. (2015), “Rethinking Pathways to Democracy: Civil Society in Portugal and Spain, 1960s-2000s”, en Democratization, Vol. 22 N° 6, pp. 1074-1104. DOI: https://doi.org/10.1080/13510347.2014.901966
Grossi, G.; Piber, M.; y Sargiacomo, M. (2019), Accounting, Performance, Hybrid Organizations, Hybridity, s.l., s.e.
Grossi, G. y Thomasson, A. (2015), “Bridging the Accountability Gap in Hybrid Organizations: the Case of Copenhagen Malmö Port”, en International Review of Administrative Sciences, Vol. 81 N° 3, pp. 604-620. DOI: https://doi.org/10.1177/0020852314548151
Hafsi, T. y Turgut, G. (2013), “Boardroom Diversity and its Effect on Social Performance: Conceptualization and Empirical Evidence”, en Journal of Business Ethics, Vol. 112 N° 3, pp. 463-479. DOI: https://doi.org/10.1007/s10551-012-1272-z
Hoang, T. C.; Abeysekera, I.; y Ma, S. (2016), “Board Diversity and Corporate Social Disclosure: Evidence from Vietnam”, en Journal of Business Ethics, Vol. 151 N° 3, pp. 1-20. DOI: https://doi.org/10.1007/s10551-016-3260-1
Hood, C. (1991), “A Public Management for All Seasons?”, en Public Administration, Vol. 69 N° 1, pp. 3-19. DOI: https://doi.org/10.1111/j.1467-9299.1991.tb00779.x
Hutchinson, M.; Mack, J.; y Plastow, K. (2015), “Who Selects the ‘Right’ Directors? An Examination of the Association between Board Selection, Gender Diversity and Outcomes”, en Accounting y Finance, Vol. 55 N° 4, pp. 1071-1103. DOI: https://doi.org/10.1111/acfi.12082
Instituto Nacional de Estadística (2019), Indicadores de género y población activa, Madrid, INE.
Johansson, J. E. y Vakkuri, J. (2018), Governing Hybrid Organizations. Exploring Diversity of Institutional Life, London, Routledge. DOI: https://doi.org/10.4324/9781315622293
Kochan, T.; Bezrukova, K.; Ely, R.; Jackson, S.; Joshi, A.; Jehn, K.; y Thomas, D. (2003), “The Effects of Diversity on Business Performance: Report of the Diversity Research Network”, en Human Resource Management, Vol. 42 N° 1, pp. 3-21. DOI: https://doi.org/10.1002/hrm.10061
Kreps, T. A. y Monin, B. (2011), “Doing Well by Doing Good? Ambivalent Moral Framing in Organizations”, en Research in Organizational Behavior, N° 31, pp. 99-123. DOI: https://doi.org/10.1016/j.riob.2011.09.008
Krishnan, H. A. y Park, D. (2005), “A Few Good Women -on Top Management Teams”, en Journal of Business Research, Vol. 58 N° 12, pp. 1712-1720. DOI: https://doi.org/10.1016/j.jbusres.2004.09.003
Meyer, J. W. y Scott, W. R. (1992), Organizational Environments, Ritual and Rationality, Newbury Park, Sage Publishing.
Miller, P.; Kurunmäki, L.; y O”Leary, T. (2008), “Accounting, Hybrids and the Management of Risk”, en Accounting, Organizations and Society, Vol. 33 Nos. 7-8, pp. 942-967. DOI: https://doi.org/10.1016/j.aos.2007.02.005
Naciones Unidas (2015), “Transformar nuestro mundo: la Agenda 2030 para el Desarrollo Sostenible: Resolución aprobada por la Asamblea General el 25 de septiembre de 2015”, New York, Naciones Unidas, http://www.un.org/es/comun/docs/?symbol=A/RES/70/1, 25-02-2021
Pache, A.-C. y Santos, F. (2013), “Inside the Hybrid Organization: Selective Coupling as a Response to Competing Institutional Logics”, en Academy of Management Journal, Vol. 56 N° 4, pp. 972-1001. DOI: https://doi.org/10.5465/amj.2011.0405
Palomo-Zurdo, R.; Gutiérrez-Fernández, M.; y Fernández-Torres, Y. (2017), “La cuestión de género en los órganos de gobierno de la banca cooperativa”, en CIRIEC-España: Revista de Economía Pública, Social y Cooperativa, N° 89, pp. 137-166. DOI: https://doi.org/10.7203/CIRIEC-E.89.8845
Pina, V.; Torres, L.; y Royo, S. (2010), “Is e-Government Promoting Convergence towards More Accountable Local Governments?”, en International Public Management Journal, Vol. 13 N° 4, pp. 350-380. DOI: https://doi.org/10.1080/10967494.2010.524834
Pina, V.; Torres, L.; y Yetano, A. (2009), “Accrual Accounting in EU Local Governments: One Method, Several Approaches”, en European Accounting Review, Vol. 18 N° 4. DOI: https://doi.org/10.1080/09638180903118694
Public Works Financing (2017), 2017 International Survey of Public-Private Partnerships, Sacramento, Public Works Financing.
Reay, T. y Hinings, C. R. (2009), “Managing the Rivalry of Competing Institutional Logics”, en Organization Studies, Vol. 30 N° 6, pp. 629-652. DOI: https://doi.org/10.1177/0170840609104803
Ribeiro, J. A. y Scapens, R. W. (2006), “Institutional Theories in Management Accounting Change: Contributions, Issues and Paths for Development”, en Qualitative Research in Accounting and Management, Vol. 3 N° 2, pp. 94-111. DOI: https://doi.org/10.1108/11766090610670640
Rose, C. (2007), “Does Female Board Representation Influence Firm Performance? The Danish Evidence”, en Corporate Governance: an International Review, Vol. 15 N° 2, pp. 404-413. DOI: https://doi.org/10.1111/j.1467-8683.2007.00570.x
Royo, S.; Yetano, A.; y García-Lacalle, J. (2019), “Accountability Styles in State-Owned Enterprises: the Good, the Bad, the Ugly… and the Pretty”, en Revista de Contabilidad - Spanish Accounting Review, Vol. 22 N° 2, pp. 156-170. DOI: https://doi.org/10.6018/rcsar.382231
Scapens, R. W. (1994), “Never Mind the Gap: towards an Institutional Perspective on Management Accounting Practice”, en Management Accounting Research, Vol. 5 Nos. 3-4, pp. 301-321. DOI: https://doi.org/10.1006/mare.1994.1019
Scott, W. R. (2008), “Approaching Adulthood: the Maturing of Institutional Theory”, en Theory and Society, Vol. 37 N° 5, pp. 427-442. DOI: https://doi.org/10.1007/s11186-008-9067-z
Shaoul, J.; Stafford, A.; y Stapleton, P. (2010), “Financial Black Holes: the Disclosure and Transparency of Privately Financed Roads in the UK”, en Accounting, Auditing and Accountability Journal, Vol. 23 N° 2, pp. 229-255. DOI: https://doi.org/10.1108/09513571011023200
Shaoul, J.; Stafford, A.; y Stapleton, P. (2012), “Accountability and Corporate Governance of Public Private Partnerships”, en Critical Perspectives on Accounting, Vol. 23 N° 3, pp. 213-229. DOI: https://doi.org/10.1016/j.cpa.2011.12.006
Skelcher, C. y Smith, S. R. (2015), “Theorizing Hybridity: Institutional Logics, Complex Organizations, and Actor Identities: the Case of Nonprofits”, en Public Administration, Vol. 93 N° 2, pp. 433-448. DOI: https://doi.org/10.1111/padm.12105
The United Kingdom Treasury (2003), PFI: Meeting the Investment Challenge, London, HM Treasury.
Torres, L. y Pina, V. (2004), “Reshaping Public Administration: the Spanish Experience Compared to the UK”, en Public Administration, Vol. 82 N° 2, pp. 445-464. DOI: https://doi.org/10.1111/j.0033-3298.2004.00402.x
Wahid, A. S. (2019), “The Effects and the Mechanisms of Board Gender Diversity: Evidence from Financial Manipulation”, en Journal of Business Ethics, Vol. 159 N° 3, pp. 705-725. DOI: https://doi.org/10.1007/s10551-018-3785-6
Yetano, A.; Royo, S.; y Acerete, B. (2009), “What Is Driving the Increasing Presence of Citizen Participation Initiatives?”, Zaragoza, Universidad de Zaragoza. Facultad de Ciencias Económicas y Empresariales (Documento de Trabajo; N° 2009-02).
Young, J. J. (2015), “(En)Gendering Sustainability”, en Critical Perspectives on Accounting, Vol. 26, pp. 67-75. DOI: https://doi.org/10.1016/j.cpa.2013.06.002
Como Citar
Licença
Direitos autorais (c) 2022 Basilio Acerete, Mar Gasca, Ana Yetano

Este trabalho está licenciado sob uma licença Creative Commons Attribution-NonCommercial 4.0 International License.
O conteúdo da revista é distribuído sob a licença Creative Commons Atribuição Não Comercial 4.0 Internacional (CC BY-NC-4.0), que permite aos usuários copiar, usar, difundir, transmitir e exibir publicamente o conteúdo, desde que a autoria seja citada (https://creativecommons.org/licenses/by-nc/4.0).