Representatividade feminina no alto escalão dos Tribunais de Contas do Brasil: números, fatores e a iniciativa paulista

According to the United Nations Sustainable Development Goals, gender equity should be pursued in democratic institutions, to mirror society. Departing from a concept of representative bureaucracy, this article investigates how this presence has materialized in Audit Offices across Brazil, especially in the top positions. The analysis focuses on these Offices due to their hybrid nature, as their positions are filled both through political nominations and public examinations, in accordance with legislation, which allows for an investigation into the extent to which the method of appointment influences, or not, female participation. To this end, an empirical survey is conducted on the number of women, as well as an analysis, based on bibliographical research, of the factors influencing the low female presence and the measures that should be taken. Finally, recent measures from the São Paulo State Court of Accounts are examined, along with their alignment with the literature. It is concluded that only a multidimensional approach, which includes transparency and monitoring of the situation, awareness of barriers and the benefits of promoting equality, and the definition of clear profiles for career progression, can break historical barriers and ensure more representative institutions in terms of gender.