Gender as a Dimension of Inequality in Accounting Organizations and Developmental HR Strategies

Abstract

Considering the increasing number of women entering the accounting profession, it is timely to explore the inequalities that still exist and consider what policy processes continue to forge inequalities between men and women. Through a systematic literature review (SLR) of accounting and management journals during the period 1994–2017, we assessed the different dynamics that have shaped inequalities between men and women, presenting both the employee and employer perspectives of professional enhancement. The study was framed around conceptualizations of gendered organizations and highlighted how cultural and social practices impact men and women differently. Our study found there are still organization practices that have profound gendered effects. Our study shows that there are contemporary human resource (HR) practices of recruitment, selection, and advancement; perceptions of visibility and invisibility at work; motherhood and childcare responsibilities; and finally, discourses of the glass ceiling that constitute organization and societal barriers that limit women’s career progression. Most importantly we reveal that constraints nowadays are similar to those identified in the 90s. We explored these gendered constructions and suggest relevant HR strategies that can aid women’s advancement.

Trends in the dynamic evolution of board gender diversity and corporate social responsibility

“…Today, organisations are facing increasing pressure from interest groups and government initiatives to include more women in their boards of directors in order to achieve a balanced gender ratio among their members (Atena & Tiron‐Tudor, 2020; Li et al, 2017). Researchers offer multiple reasons for incorporating female directors, mainly related to the contribution of new perspectives, and different values in the decision‐making processes (Byron & Post, 2016; Wieczorek‐Szymańska, 2020).…”

“…Today, organisations are facing increasing pressure from interest groups and government initiatives to include more women in their boards of directors in order to achieve a balanced gender ratio among their members (Atena & Tiron-Tudor, 2020;Li et al, 2017).…”

Pengelolaan Keuangan Rumah Tangga Dalam Sudut Pandang Perempuan

“…Bagaimana dengan seruan emansipasi? Nyata nya, riset-riset dengan hasil "diskriminasi" gender tersebut merupakan riset-riset yang tergolong milenial di abad-21 bukan riset masa lampau (lihat Flynn et al (2015); Atena et al (2019); Twum (2013)). Artinya, hingga kini "dengungan" emansipasi tersebut masih belum sepenuh nya terdengar ter khusus dalam dunia akuntansi.…”

Rethinking how we work with Acker's theory of gendered organizations: An abductive approach for feminist empirical research

“…Despite considerable progress in understanding gender in organizations, in the body of work drawing on Acker's theory data are most frequently analyzed according to her predictions and expectations (e.g., Carmona & Ezzamel, 2016). While researchers may claim to be working inductively with Acker's theory (e.g., Atena & Tiron‐Tudor, 2020)—that is, without pre‐supposing outcomes a priori (Kennedy & Thornberg, 2018)—their conclusions invariably proceed upon the supposition of its “truth,” especially in nascent fields (e.g., Almer et al., 2021). In contrast, abduction involves selecting a provisional hypothesis, being open to the data, rejecting dogmatic beliefs and searching for plausible explanations using pre‐existing theory as inspiration (Kennedy & Thornberg, 2018).…”

“…Testament to the longevity and influence of her theory (Bailyn & Fletcher, 2019), Acker's article is considered responsible for the emergence of the “gendered organization” field (Bridges & Messerschmidt, 2016). While Acker's theory is ubiquitous with management and organization studies (Nkomo & Rodriguez, 2019), such is its impact that her ideas have also spread to other fields including business ethics (e.g., Almer et al., 2021) and accounting (e.g., Atena & Tiron‐Tudor, 2020), to name but a few. Consequently, Acker's theory is used as the main foil from which to advance the idea that organizations and jobs are gendered.…”