Alana
Aparecida Vierzynski Ciechinski
Student of Accounting Sciences,
State University of the Midwest – UNICENTRO. Mallet, Paraná, Brazil. E-mail: alanavierzynski.22@gmail.com
Telma Regina Stroparo
Doctor, Professor, State University
of the Midwest – UNICENTRO . Irati,
Paraná, Brazil. Email: telma@unicentro.br
ABSTRACT
Female entrepreneurship has consolidated itself as a
relevant strategy for income generation and the expansion of women's economic
autonomy, particularly in historically feminized and labor-intensive sectors
such as the beauty industry. Although women-led enterprises have grown
significantly in recent decades, financial sustainability remains one of the
main challenges faced by female entrepreneurs. This fragility is largely
associated with informality, lack of structured financial planning, and limited
use of accounting tools for managerial purposes. In this context, this theoretical
article aims to analyze how managerial accounting can contribute to financial
sustainability and to the strengthening of women's economic autonomy in the
beauty sector. Based on a literature review addressing female entrepreneurship,
economic inequalities, and accounting practices applied to small businesses,
the study argues that instruments such as cash flow control, cost analysis,
strategic pricing, financial planning, and profitability assessment function as
structuring mechanisms for economic stability and risk reduction. Accounting,
when understood as a managerial tool rather than merely a fiscal requirement,
assumes a strategic role in economic organization, supporting profitability
preservation and sustainable growth. The article contributes by articulating
gender, financial management, and accounting as key elements in the
consolidation of women-led enterprises and in the promotion of women's economic
autonomy.
Keywords: Female entrepreneurship. Economic autonomy. Managerial accounting. Financial sustainability. Gender perspective.
Reviewed by Current Scientific Journal
on
abril 01, 2026
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