The processes of inclusion and exclusion

Abstract

Purpose The purpose of this paper is to revisit the issue of the entry of women into the Anglo-Australian accounting profession in the Second World War and provide insights on the role that gender, class, and ethnicity played in mediating women’s relations with the accounting profession in that period. Design/methodology/approach The study is based on the narratives of three women from diverse social backgrounds who entered the Anglo-Australian profession during this period. Findings The analysis indicates that while participants had the mindset needed for accounting work, the more removed the individual’s perceived social identity was from her perception of the dominant British, white, middle-class ideology of the profession, the less likely she was to embrace the opportunity to join the accounting profession. The distance was anchored in social (ethnicity and class) and historical forces. The study also finds that the appropriation of education and credentials ameliorated disadvantages accruing from gender and working-class status. Practical implications This study has implications for our understanding of the accounting profession and what is required to reduce the risks of marginalization in a contemporary setting. Originality/value The study provides a richer understanding of how class and ethnicity shape the female experience differently. The results also demonstrate that in times of social change, the processes of inclusion and exclusion are not confined to the deliberations of the accounting profession but also the individual. Whether the women valued accounting as an occupation depended on whether or not if offered them the freedom to achieve what they valued most. At the same time, however, the freedom to realize what they valued most was a function of class and ethnicity. Finally, the results demonstrate the capacity of unique experience to shape the perceptions, aspirations and actions of women.

Gender Discrimination Insights in Romanian Accounting Organisations

“…Understanding organisational practices and processes is central to explaining gender issues, especially in the accounting profession [49][50][51][52][53]. Since the accounting profession is rigid, and subject to rules that leave no room for flexibility, gender issues are inevitable and deserve to be studied [11,13].…”

Promoting gender equality through the use of management control systems: a case study in Japan

“…Adapa et al (2016) focused on the lack of women in senior positions in small-and medium-sized accounting firms in Australia and found that stereotypical ideas about women constrained their work and careers. Hayes and Jacobs (2017) addressed the issue of women entering the accounting profession in Anglo-Australia during the Second World War. They analysed the narratives of three women from diverse social backgrounds.…”

“…Research addressing gender issues in accounting has been conducted since the 1980s (Burrell, 1987;Crompton, 1987;Tinker and Neimark, 1987). From a feminist perspective, which considers gender inequality a problem, studies have investigated the realities of women in the accounting profession and the history of their oppression and exclusion (Ciancanelli et al, 1990;Cooper and Taylor, 2000;Hammond and Oakes, 1992;Hines, 1992;Khalifa, 2013;Kirkham, 1992;Kirkham and Loft, 1993;Lehman, 1992;Roberts and Coutts, 1992;Thane, 1992;Walker, 1998Walker, , 2003Walker, , 2008; considered ethnicity and targeted non-Anglo-Saxon women accountants (Adapa et al, 2016;Barker and Monks, 1998;Dambrin and Lambert, 2008;Hayes and Jacobs, 2017;Kim, 2004;Kokot, 2015;Komori, 2008;McNicholas et al, 2004); focused on women accounting researchers in universities and academia (Baldarelli et al, 2016;Dhanani and Jones, 2017;Haynes and Fearfull, 2008); and identified gendering processes in the workplace (Carmona and Ezzamel, 2016;Haynes, 2013). Other studies (Bobe and Kober, 2020;Broadbent, 2016;Efferin et al, 2016;Parker, 2008) have examined decision-making, strategy implementation and control from a gender perspective, particularly in work environments where diversity is required.…”

“…, 1990; Cooper and Taylor, 2000; Hammond and Oakes, 1992; Hines, 1992; Khalifa, 2013; Kirkham, 1992; Kirkham and Loft, 1993; Lehman, 1992; Roberts and Coutts, 1992; Thane, 1992; Walker, 1998, 2003, 2008); considered ethnicity and targeted non-Anglo-Saxon women accountants (Adapa et al. , 2016; Barker and Monks, 1998; Dambrin and Lambert, 2008; Hayes and Jacobs, 2017; Kim, 2004; Kokot, 2015; Komori, 2008; McNicholas et al. , 2004); focused on women accounting researchers in universities and academia (Baldarelli et al.…”

Accounting for Corporate Human Rights: Literature Review and Future Insights

“…The articles in this area debate issues such as gender discrimination Dalton et al 2014). Another issue is the accounting profession's racial practices, based on colour and ethnicity Huang et al 2016;Hayes and Jacobs 2017). Few scholars have shown any evidence about the relationship between accounting and racial discrimination based on class or group Tyson et al 2004;Saliya and Jayasinghe 2016;.…”