Reflecting on now more than ever: Feminism in accounting

Lehman, Cheryl R.

doi:10.1016/j.cpa.2019.04.001

Cited by 40 publications

(42 citation statements)

References 60 publications

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“…In addition, are used nonparticipative observation (Kokot, 2014;Bitbol-Saba and Dambrin, 2019), documentary case studies (Grey, 1998), surveys and questionnaires (Anderson et al, 1994;Gallhofer et al, 2011;Gammie and Whiting, 2013;Flynn et al, 2015) and documentary analyses involving multiple data sources (Ciancanelli, 1990;Edgley, 2016;Kyriacou, 2016). Systematic and traditional literature reviews synthesize the evolution, insights, gaps and future research of gender in accounting studies and issues related to women's career progress in accounting (Lehman, 1992(Lehman, , 2019Broadbent, 1998Broadbent, , 2016Siboni et al, 2016;Haynes, 2017;Hardies and Khalifa, 2018). Other reviews focused on the gender dimension and discrimination in organizations (Dambrin and Lambert, 2008;Lupu, 2012).…”

Section: Sample Of Papers Descriptionmentioning

confidence: 99%

“…Thus, if women want to advance in their careers, they must conform to this stereotype of the profession (Flynn et al, 2015). The stereotypes reflect personal choices such as the client's preference to work with male professionals instead of women because they assume the former is more competent than the Ciancanelli (1992), Cooper (1992), Dambrin and Lambert (2008), Haynes (2017), Whiting and Wright (2001), Lupu (2012), Dambrin and Lambert (2012), Lupu and Empson (2015) Kirkham (1992), Hooks (1992), Mueller (2011) Attitudes, ambition, motivation, satisfaction, self-confidence Hooks (1992), Barker and Monks (1998), Crompton and Lyonette (2011), Dambrin and Lambert (2012), Gammie and Whiting (2012), Charron and Lowe (2005) Hammond (1997a), Gammie and Gammie (1997), Hammond (2003), Fearfull and Kamenou (2006), Johnston and Kyriacou (2011), Castro (2012), Annisette (2013), Kim (2004aKim ( , 2004b, McNicholas et al (2004), Kamla (2014Kamla ( , 2019, Castro and Holvino (2016), Haynes (2017), Lehman (2019), Sadler and Wessels (2019), Sian et al (2020) Sexuality Hammond (1997b), Stanko and Schneider (1999), Stanley and Baldwin (2011), Haynes (20...…”

Section: First Level Of Intersections Because Of the Profession's Cha...mentioning

confidence: 99%

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Intersections of women’s identities in professional accountancy careers

Tiron-Tudor

Faragalla

2022

QRAM

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Purpose This study aims to explore intersectional gender inequalities that exist in accounting organizations. Design/methodology/approach A review of the literature, covering the period from 1990 to 2020, assesses the intersectionality of professional and social factors that shape inequalities in women’s professional accounting careers. Findings This study presents the complex facets of women’s inequality in gendered accounting organizations. The results reveal that inequity persists in accounting organizations despite organizational changes. The findings highlight the relevance of further research in gendered organizations to capture the intersectionality of gender with other forms of inequality. Practical implications This review informs professional organizations, accountants and company managers about the persistence of gender concerns in the accountancy profession in the last 30 years, despite stated accounting profession commitments to achieve gender equality, as promoted by United Nations Sustainable Development Goals. Moreover, some possible solutions are proposed. Originality/value This study focuses on a complex and challenging issue, contributing to the literature by extending classical narrative literature. This study presents a structured view of the various intersections of professional and social characteristics that created inequalities and the suggested solutions.

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Section: Sample Of Papers Descriptionmentioning

confidence: 99%

Section: First Level Of Intersections Because Of the Profession's Cha...mentioning

confidence: 99%

Intersections of women’s identities in professional accountancy careers

Tiron-Tudor

Faragalla

2022

QRAM

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“…The vulnerable then are defined as a moral obligation of one who can meet the needs of those in need (Dellaportas, 2019). For example, victims of natural disasters (Baker, 2014; Lai et al , 2014; Sargiacomo, 2014), those facing economic inequality (Tweedie and Hazelton, 2019), individuals displaced by climate change (Perkiss and Moerman, 2018), people of color (Annisette, 2003; Hammond and Streeter, 1994), the homeless (Cooper et al , 2016) and women (Broadbent, 1998; Haynes, 2017; Lehman, 2019), among many others.…”

Section: Notesmentioning

confidence: 99%

Toward an omniopticon: the potential of blockchain technology toward influencing vulnerable populations in contested markets

Carrasco

Romi

2021

AAAJ

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PurposeThe purpose of this paper is to explore the use of blockchain technology in contested markets. The authors specifically consider the development and utilization of this accounting system as a device that might democratize contested markets for vulnerable populations, supporting contested entrepreneurs while “cooling” the moral contestation to the market.Design/methodology/approachThis study analyzes the relationship between vulnerable populations and contested market activities, the inclusive development and potential trust created by a blockchain accounting information system and how this interaction potentially creates support for economic and social systems.FindingsThis paper demonstrates that, in an era of decreased trust especially as it relates to a digital, globalized marketplace, blockchain has the potential to create democracies of access, trust and agency. This system overcomes many of the deficiencies associated with transparency and accountability and connects market participants with society, strengthening its potential to bridge two opposing vulnerable population viewpoints necessary for possible contested market development.Research limitations/implicationsThe authors contribute to a deeper understanding of the role of emerging technologies in the interconnectedness between vulnerable populations in a contested market. Recognizing that blockchain is an imperfect version of its ideal intention, the authors also discuss the limitations of the system with respect to corruption, collusion and potential issues of adoption, and how this reduces the influence of blockchain as a “cooling” device within contested markets.Practical implicationsThe authors provide an illustrative example whereby an entire industry might be persuaded from avoidance to promotion of new traceability devices and supported in the development of an accessible market.Social implicationsGlobal government's economic support for social systems continues to experience significant declines. With ever-degrading healthcare, infrastructure, public education, childcare, etc., new sources of economic influx are often desired. One potential source of additional funds is from the tax revenues derived from contested market transactions, those stigmatized industries often operating illegally. With substantial public distrust, blockchain potentially provides such industries with democratization and the trust necessary to transition the industry into a legal environment, with tax revenues benefiting various social systems.Originality/valueThis study goes beyond the preliminary discussions of the benefits and consequences of blockchain. Instead, the authors focus on the use of blockchain within contested markets and its ability to influence vulnerable populations. The authors also consider the use of blockchain-based accounting information systems to provide a holistic and more democratic platform from a regulatory, market participant and societal standpoint.

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“…To overcome this issue, we argue that intersectional theory (Crenshaw, 2002;Collins, 2017) is a possible way to deepen the analysis and understanding of different experiences since it considers the interaction between sex, gender, race/ethnicity, and sexuality (Lehman, 2019) in the construction of an "inequality regime" (Acker, 2006). The importance of intersectionality comes from the fact that it allows us to understand and visualize the collision of structures and the simultaneous interaction between different identities.…”

Section: Introductionmentioning

confidence: 99%

(In)Equality regimes in auditing

Nova

Sales

Lima

2021

Rev. Cat. Cien. Cont.

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The literature about diversity in accounting demonstrates the phenomenon of superinclusion in that it usually focuses on women’s experiences as a universal category but focuses on white women’s experiences. In this text, we argue that intersectional theory is a possible way to address that issue since it is a theory based on considering the interactions between sex, gender, race/ethnicity, and sexuality and how those elements and their interactions give rise to an “inequality regime”. Embracing this framework, we aim to comprehend the professional development of members of non-hegemonic groups who have reached the partner position in auditing firms. We adopted a qualitative research approach, conducting six in-depth interviews with Big Four partners. We analyzed our evidence using Acker’s (2006) “bases of inequalities” and “organizing processes that produce inequality” categories, proposing the empirical category “(un)changing inequality regimes?”. This work expands the literature about diversity by deepening the discussion about the inclusion of minority groups in auditing firms, bringing a Latin American view of diversity practices.

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Reflecting on now more than ever: Feminism in accounting

Cited by 40 publications

References 60 publications

Intersections of women’s identities in professional accountancy careers

Intersections of women’s identities in professional accountancy careers

Toward an omniopticon: the potential of blockchain technology toward influencing vulnerable populations in contested markets

(In)Equality regimes in auditing

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