Gender barriers in entrepreneurship women public accuntants in Columbia ; Les obstacles liés au genre au sein de l'entrepreuriat des femmes experts-comptables en colombie

International public and academic scenes are increasingly focusing on women entrepreneurs (Hughes et al., 2012). However, few studies have focused their attention on the entrepreneurship of women Chartered Accountants (AFEC, 2018), although the latter presents specific characteristics. In addition, little research has been devoted to studying the barriers faced by women Chartered Accountants in creating their own accounting firm, and no research has focused on the Colombian context (Valero et al., 2020). Thanks to a descriptive approach, we first show the common hurdles between women entrepreneurs and women Chartered Accountant entrepreneurs in the Colombian context. The balance between private and professional life (Windsor et Auyeung, 2004), access to professional networks (Weiler et Bernasek, 2001), risk aversion (Croson et Gneezy, 2009), lack of credibility from clients and suppliers (Fossen, 2012) and the impostor syndrome (Eddleston et al., 2016) are the common barriers shared by women entrepreneurs to create a business and women Chartered Accountants to create their own accounting firm. The sample consists of 20 women chartered accountants active in the Colombian labour market, under the following three tax status: self-employed, employer/owner and salaried. The instrument used was an interview using a fixed set of 30 questions. The interviews lasted 45 minutes on average. ; Les scènes publiques et académiques internationales portent une attention croissante à l’entrepreneuriat des femmes (Hughes et al., 2012). Cependant, peu d’études s’intéressent à l’entrepreneuriat des femmes experts-comptables (AFEC, 2018), bien que ces dernières présentent des spécificités. De plus, peu d’études ont été consacrées à l'étude des obstacles rencontrés par les femmes experts-comptables à créer leur propre cabinet d'expertise comptable et aucune recherche ne s'est concentrée sur le contexte colombien (Valero et al., 2020). A l’aide d’une recherche descriptive, nos résultats proposent, dans un premier temps, un diagnostic ...