“Herstory” in accounting: The first eighty years

Lehman, Cheryl R.

doi:10.1016/0361-3682(92)90024-m

Cited by 269 publications

(305 citation statements)

References 21 publications

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“…As Cheryl Lehman explained in her introduction the object was to provide "a forum for examining current gender and feminist literature, exploring its significance in an accounting context and … uncover meaning to guide our (accounting) practices and our daily lives" (Lehman, 1992a). In fact, historical contributions were more in evidence in a special section of Accounting, Organisations and Society (AOS) which also appeared in 1992 (see Kirkham, 1992;Lehman, 1992b;Loft, 1992;Roberts and Coutts, 1992;Thane, 1992). Did these formative contributions inspire the sustained production of feminist histories of accounting or histories of accounting and gender?…”

Section: Introductionmentioning

confidence: 99%

Accounting histories of women: beyond recovery?

Walker

2008

Accounting, Auditing &Amp; Accountability Journal

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Purpose -An assessment is offered of the contribution made by accounting histories of women produced since 1992 and the current state of knowledge production in this subject area.Design/methodology/approach -the study is based on a review of published sources on accounting history and women's, gender and feminist history.Findings -Whereas feminist historians and historians of gender boast substantial advances in research and transformative impacts on the wider discipline of history, similar momentum is less evident in accounting history. It is argued that over the past 15 years scholarship has remained substantially in the 'recovery' phase, has not 'defamiliarized' the sub-field and is yet to engage with developments in feminist and gender historiography which offer regenerative potential.Research limitations/implications -The paper argues that sex and gender differentiation persist in both the past and the present and their study should feature large on the accounting history research agenda.Originality/value -Core themes in feminist and gender history are explored with a view to identifying research questions for accounting historians. These themes include the oppression and subordination of women, the public-private divide, restoring women to history, devising new periodisations, investigating socio-cultural relations, and the construction of identities.

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Section: Introductionmentioning

confidence: 99%

Accounting histories of women: beyond recovery?

Walker

2008

Accounting, Auditing &Amp; Accountability Journal

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“…In many organizations, women in senior positions seek to downplay their femininity in order to enhance their credibility. However, such (more dominant) conduct may be perceived as role-crossing, or out-of-role behavior (Oakley, 2000;Singh & Vinnicombe, 2001), and may therefore be considered unfavorable (Hull & Umansky, 1997;Lehman, 1992). Nonetheless, such disadvantages might diminish over time (Singh, Vinnicombe, & James, 2006), as gradually increasing numbers of women are reaching topranking positions in professional services industries, leading to a more balanced distribution of female and male service professionals across the world.…”

Section: Discussionmentioning

confidence: 99%

Instrumental client relationship development among top-ranking service professionals

Taminiau

Ferguson

Moser

2016

The Service Industries Journal

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Informal client contact forms a crucial part of the daily routine of service professionals, in particular among top-ranking professionals working for consultancy and accountancy firms. In this paper, we investigate how 34 service professionals develop informal client contact, by studying their networking styles. Our study shows many similarities in informal client contact between two groups of service professionals grouped by gender, but we also found subtle differences in what we coin instrumental and expressive relations. Contrary to gender stereotypes, we found that female service professionals tended toward instrumental networking styles, using professionalism and distance and allowing the high quality of their work compensate for network deficits, contingent upon their clients' gender. Male service professionals drew on expressive relations to develop emotional bonding with their male clients in particular, but nonetheless toward instrumental purposes. Our study contributes to service industries literature by theoretically and empirically establishing the different informal networking styles between top-ranking service professionals, and the role of emotional bonding in particular. In doing so, the paper helps to better understand the intricacies of informal client contact as a critical dimension of the professional services industry. ARTICLE HISTORY

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“…Extant knowledge on gender and accountancy overwhelmingly relies on evidence gathered from a limited group of Anglo-Saxon countries such as the UK and the US (e.g., Lehman, 1992;Kirkham and Loft, 1993). Although this literature provides many perceptive insights into our understanding of the role of gender in the practice of audit, it is widely admitted that gender issues are signi cantly affected by the institutional settings of the investigation (e.g., Roberts and Coutts, 1992;Hammond, 1997b: 686).…”

Section: Discussionmentioning

confidence: 99%

“…Since the publication in 1987 of a seminal, special issue of Accounting, Organizations and Society on gender and accounting, much valuable knowledge has been gleaned about the discursive nature of gender notions. Such investigations have addressed the role of gender in areas ranging from accounting research (Oakes and Hammond, 1995) through accounting education (Tyson, 1988) to the practice of accountancy (Tinker and Neimark, 1987;Lehman, 1992). As far as the latter area is concerned, studies on gender have identi ed a number of social factors that restrict the access and promotion of women into the profession (e.g., Kirkham and Loft, 1993;Anderson et al, 1994).…”

Section: Introductionmentioning

confidence: 99%

Gender, the state and the audit profession: evidence from Spain (194288)

Carrera¹,

Gutiérrez²,

Carmona³

2001

European Accounting Review

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Extant knowledge on gender and auditing overwhelmingly relies on evidence gathered from a limited group of Anglo-Saxon countries. It is widely admitted, however, that gender issues are affected by the institutional contexts of the investigation. The AngloSaxon settings, we contend, embrace a number of idiosyncratic, institutional characteristics that advise caution in the generalizability of results. Our study addresses the role of gender in Spanish audit practice during the period 1942 to 1988. The environment of the Spanish audit profession witnessed the peaceful transition from a dictatorship to a full-edged democracy as well as the emergence of a free market economy from a system characterized by stiff economic autarchy and an overriding intervention of the state in the economy. We found that the dominant role of the state in Spanish society affected the structure of the audit profession and made impossible the emergence of an autonomous project. In particular, our ndings reveal that the audit profession did not have an independent strategy about the role of women at work, but mimicked the attitudes deployed by the state during our observation period.

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“Herstory” in accounting: The first eighty years

Cited by 269 publications

References 21 publications

Accounting histories of women: beyond recovery?

Accounting histories of women: beyond recovery?

Instrumental client relationship development among top-ranking service professionals

Gender, the state and the audit profession: evidence from Spain (194288)

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