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.

中文翻译：

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让女性在哥伦比亚的（会计）历史中可见

摘要 本研究的目的是讨论哥伦比亚从殖民时代到 20 世纪中叶会计史中的女性参与情况。因此，本研究通过各种原始文件和 Scott 的方法论方法和概念框架，专门研究了修道院的账目、女性会计教育以及女性从事这一职业的参与情况。后者将性别解释为两性关系的社会组织。尽管随着时间的推移可以看到一些进展，但显然哥伦比亚妇女获得和应用会计知识的机会相当有限。这种情况指向社会差异和距离，也与解释哥伦比亚的会计历史有关。