“…Although, as we have seen in this paper, gender encapsulates a range of behaviours, identities, masculinities and femininities in accounting, the issue of sex and sexuality is rarely addressed in relation to these, and where it is, it tends to be from a heterosexual perspective (Burrell, 1987, Rumens, 2015. Male heterosexual sexual cultures and female heterosexual countercultures, imbued with sexual symbolism derived from artefacts, images, language, behaviours and spaces, can entwine gendered power and domination, practice and resistance, in complex cultural codes and behaviours within accounting (Haynes, 2013b).…”