Leadership styles: perceived differences between male and female leaders in the fields of finance and accounting





Leadership, Men, Women


The purpose of this study is to identify how accounting and finance professionals perceive the leadership styles adopted by their male and female leaders. In order to analyze the hypothesis that there are differences in leadership styles between men and women, a bibliographical review of leadership style and contingency theories was carried out. For the data collection, an electronic survey was carried out, using an adapted version of the EAEG (Escala de Avaliação do Estilo Gerencial) scale proposed by Melo (2004), totaling 278 valid responses. Although the general hypothesis has been rejected, the results indicate that women still face differences in their chances of assuming leadership positions.


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Author Biographies

Emerson Weslei Dias, Faculdade FIA

Emerson W. Dias is a professor, with master's degree in business administration from Faculdade FIA. He is currently professor at Faculdade Fipecafi (FEA-USP Foundation), acting in Master in Business Management, in the Under-Graduate course in Accounting, Finance and Business Administration. He also holds MBA in International Strategic People Management (FGV), Entrepreneurship (Babson), Pos graduated in Controlling and Bachelor´s degree in Accounting. Former executive in multinational Companies such as Carrefour, Siemens, Atlantia, Mannesmann, ABB and national (Bradesco, Bertin). He has written books, columnist at radio and other media. Volunteer at ANEFAC (National Association of Executives in Finance, Adm and Accounting) performing the position of Vice President of Human Capital and Member of Continuing Profissional Educational Committee at Regional Accounting Counsel (CRC-SP).

Elza Fatima Rosa Veloso, Faculdade FIA

Elza Fátima Rosa Veloso is a professor, with a doctorate and post-doctorate in business administration from the Universidade de São Paulo (FEA-USP) and a master's degree in business administration from the Pontifícia Universidade Católica de São Paulo (PUC-SP). She is currently a professor at the Faculdade FIA de Administração e Negócios, acting in the Professional Master in Business Management, in the Under-Graduate course in Business Administration and as Executive Coordinator of the Program of Studies in People Management (PROGEP). She is also a professor at Universidade Presbiteriana Mackenzie.

Marcelo Antonio Treff, PUC SP

Marcelo Antonio Treff holds a master's degree in business administration from  Universidade Presbiteriana Mackenzie and a doctorate in social sciences from the Pontifícia Universidade Católica de São Paulo (PUC-SP), where he is currently a professor. He is also a professor at the FIA School of Business Administration and a consultant in the area of People Management and Organizational Behavior.


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How to Cite

Dias, E. W., Veloso, E. F. R., & Treff, M. A. (2020). Leadership styles: perceived differences between male and female leaders in the fields of finance and accounting. Revista De Administração Da UFSM, 12, 1173–1187. https://doi.org/10.5902/1983465941368

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