TAJECTORIES OF COURAGE!!! WOMEN IN LEADERSHIP IN LIGHT OF THE GLASS CEILING THEORY

The study in question analyzes the participation of women in leadership roles in the Regional Accounting Boards (CRC), with an emphasis on actions, activities, and policies to promote the professional advancement of women in the accounting field. Using the glass ceiling theory and situational leadership as a theoretical framework, eleven CRC presidents were interviewed to address issues related to these theories. The results indicate that female leadership plays a crucial role in accounting and organizations, bringing valuable characteristics such as sensitivity, empathy, communication skills, adaptability, and ethics. These attributes contribute to a more harmonious work environment and the development of the accounting profession. Therefore, female leadership in accounting goes beyond the pursuit of gender equality, valuing the contributions and perspectives of women, promoting diversity, and building inclusive and productive work environments. In conclusion, the study's objectives confirm the experience and background of the female presidents, highlighting the existence of a glass ceiling and emphasizing the need for improvements in women's access to leadership. Situational leadership is evident in actions that promote active participation in decision-making.