An Exploration of Queer Spaces and Worldviews in the Accounting Profession.

Abstract

This paper explores LGBTQI accountants' worldviews to rethink the relationship between agency and structure for LGBTQI accountants. Drawing on queer theory and Lefebvre sociological approach to space, we dismantle the perceived apparent high level of normativity and the heteronormative dominating style in accounting firms by unravelling queer spaces. LGBTQI accountants' life experiences shape the way they live, perceive and conceive the world. Their views contribute to questioning the current system of decisions, generating opportunities for counterhegemonic and innovative processes. Our findings, thus, suggest that gender appropriation of alternative views, such as queer ones, has contributed for a long time to the idea of a unique heteronormative space within accounting firms. Finally, we provide evidence that accounting can also paradoxically create comfort to LGBTQI accountants by generating an apparent sense of order, expanding the spaces of accounting as a lived experience.

Men’s Experiences of Paternity Leaves in Accounting Firms

“…More broadly, partners can model masculinities in richer ways than traditional masculinity, defined narrowly in terms of professional success. Men are often treated homogeneously despite their diverse experiences of masculinity, especially given intersections with class, race, sexuality, and disability (Ghio and McGuigan 2021;Scambor et al 2014). Our findings emphasize the need to embrace more diverse forms of masculinity, for example, masculinities that include the different emotions we show fathers experience.…”