Pioneering Women Accountants in Peruvian Academic Literature, An Interpretative Phenomenological Study

Abstract

The research describes the academic contributions to the accounting profession of fourteen pioneering women accountants at the undergraduate level and eight at the graduate level. The first theses presented at the undergraduate and graduate level at the accounting faculty of the Universidad Nacional de San Marcos (UNMSM) in Lima, Peru, were taken as the object of study. The research design is documentary with a phenomenological approach. It was obtained as a result that the contributions come from the seventies and the first decade of the XXI century. The most relevant conclusions revolve around compliance with regulations before regulators, concern for liquidity, profitability and solvency indicators, and professional attention to the most important economic sectors of the time, such as finance, cooperatives and construction. Also, in the 21st century, issues such as providing the accountant with tools for fraud detection, environmental accounting and academic audits to improve the quality of education.