Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender

Abstract

This paper gives a critical review of 25 years of critical accounting research on gender, addressing what we have learned to date and what are the most challenging areas to be investigated in the future. It considers accounting as a political construct implicated in perpetuating inequality, with reference to global gender challenges. Gendered histories of accounting and stories of individual struggles show barriers to entry being overcome; but challenges remain. Accounting acts as both a gendered and gendering institution in relation to career hierarchies, motherhood, work-life debates, and feminisation and segmentation, and interacts with gendered identity, embodiment and sexuality. The paper outlines the contribution of feminist theory to accounting research on gender and calls for further research on the interaction of gender relations with global capitalism.

‘It's not acceptable for the husband to stay at home': Taking a discourse analytical approach to capture the gendering of work

“…Each of these observations supports the claim that the notion of work is gendered (e.g., Bozkurt, ), and that ‘complex gender hierarchies' continue to create gender inequalities and uphold traditional gendered images of women, men and work which are continuously built and reinforced (Sarıoğlu, , p. 481; see also Haynes, ; Mastracci & Arreola, ) — not only in work organizations, but also — as this study shows — outside the professional domain. The aim of this article is thus to identify some of the discursive processes through which this gendering of work takes place, and more specifically, to illustrate how through their discourse, the ‘trailing spouses' who participated in this study constantly uphold and reinforce the gender order which informs these processes of gendering and consequently, ultimately disadvantages these women.…”

The field of graduate recruitment: leading financial and consultancy firms and elite class formation

“…The City of London, where most of the elite financial firms analysed here are based, was historically and still largely remains a male, middle‐class dominated arena (McDowell ; McDowell ). Research in the areas of management studies (Kumra ) and critical accounting (Haynes ) both suggest that, despite significant progress over time, the higher echelons of accounting and consultancy firms remain male dominated. In social class terms, as Moore et al (: 76–8) describe in relation to investment banking, extensive pre‐screening by secondary school results and targeted university recruitment means that many working‐class graduates are effectively excluded before the process of interviewing by elite investment banks even starts.…”

Examining Gender Inequality in the Sri Lankan Accounting Profession

“…I had a tough time in balancing work and family life'. Haynes (2017) findings also noted that even though accounting as a historically masculine profession it has opened its doors to women in large numbers but many challenges remain involving gendered career hierarchies; interaction with motherhood; work-life issues and choices, and feminization and segmentation in the profession. Findings of Obeid (2016) also support the fact that women find it difficult to manage their professional life and family responsibility along with motherhood.…”