Some Feminisms and Their Implications for Accounting Practice

Hammond, Theresa; Oakes, Leslie S.

doi:10.1108/09513579210017389

Cited by 54 publications

(51 citation statements)

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“…As a result, there is little information on ethnic minority women accountants and their impact on the practices and culture of accounting, as well as the organizations in which they work and the profession as a whole [261. In this paper, I have challenged the notion of accounting practice as a western-masculine discipline reflecting white-male values and thinking (Hammond and Oakes, 1992). The findings from my study have demonstrated that the experiences of Chinese women accountants within the western-masculine accounting environment are a reflection of the differences between men and women and western culture and Chinese culture.…”

Section: Resultsmentioning

confidence: 77%

“…The second theoretical model views race/ethnicity and gender as parallel phenomena that can be understood in a similar way (Hacker, 1951;Grady, 1977;Yarkin et al, 1982;Smith and Stewart, 1983; II Hammond and Oakes, 1992). There are some sociological and psychological parallels between ethnic minorities and women who both have long been victims of institutionalized racism and/or sexism.…”

Section: Interview Proceduresmentioning

confidence: 99%

“…These two prevailing approaches to the study of race/ethnicity and gender have received criticism for their general neglect in studying the labour market experiences of ethnic minority women. The implication of parallelism between the processes of racism and sexism has assumed that if we understand one we can extrapolate those findings to the other (see Hammond and Oakes, 1992, for example), and has thereby obscured the need for examining differences between the two and for theoretical models that can offer a better explanatory power to articulate the predicament of ethnic minority women (Smith and Stewart, 1983). On the other hand, proponents of a cumulative effect of race/ethnicity and gender have concluded that to understand the issues confronting ethnic minority women in the workplace, one simply needs to add together the independent effects of both.…”

Section: Interview Proceduresmentioning

confidence: 99%

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Racialized gendering of the accountancy profession: toward an understanding of Chinese women’s experiences in accountancy in New Zealand

Kim

2004

Critical Perspectives on Accounting

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In the last two decades or so there has been lively academic and political debate about the continued gendering process ofthe accountancy profession. Less attention, however, has been given to the impact of racialization of the accountancy profession on the lives of ethnic minorities and even less attention to ethnic minority women. Yet a growing body of evidence has forced critical researchers to clarify the additional barriers to success ethnic minority women face in the accountancy profession due to a confluence ofrace/ ethnicity and gender/sex discrimination. This study of Chinese women accountants' experiences in New Zealand demonstrates that because of their two negatively evaluated statuses, ethnic minority women in general and Chinese women in particular are positioned at the very bottom of the power structure in the domain of predominantly white-male profession. ABSTRACTIn the last two decades or so there has been lively academic and political debate about the continued gendering process ofthe accountancy profession. Less attention, however, has been given to the impact of racialization of the accountancy profession on the lives of ethnic minorities and even less attention to ethnic minority women. Yet a growing body of evidence has forced critical researchers to clarify the additional barriers to success ethnic minority women face in the accountancy profession due to a confluence ofrace/ethnicity and gender/sex discrimination. Th~Chinese women accountants' experiences in New Zealand demonstr~es.. thC!!. because of their two negatively evaluated statuses, ethnic minority women in general and Chinese women in particular are positioned at the very bottom of the power structure in the domain of predominantly white-male profession.

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Section: Resultsmentioning

confidence: 77%

Section: Interview Proceduresmentioning

confidence: 99%

Section: Interview Proceduresmentioning

confidence: 99%

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Racialized gendering of the accountancy profession: toward an understanding of Chinese women’s experiences in accountancy in New Zealand

Kim

2004

Critical Perspectives on Accounting

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“…Moreover, the topic of gender relations in accountancy firms remains under-researched (Anderson-Gough et al, 2005;Czarniawska, 2008). Hammond and Oakes (1992), Haynes (2008a) and Lehman (1992) present overviews of the theories and methodologies that are used in the academic accountancy articles that address gender issues, and they discuss their implications on research. Hammond and Oakes (1992) outlined three major streams of feminist theory and their applications to accountancy.…”

Section: Literature Reviewmentioning

confidence: 99%

New avenues of research to explain the rarity of females at the top of the accountancy profession

Jeny¹,

Santacreu-Vasut²

2017

Palgrave Commun

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The rarity of females in leadership positions has been an important subject of study in economics research. The existing research on gender inequality has established that important variations exist across time and place and that these differences are partly attributable to the cultural differences regarding gender roles. The accounting research has also established that women are rarely promoted to the top of the Big Four audit firms (KPMG, Deloitte, PricewaterhouseCoopers and Ernst & Young). However, the majority of research in accountancy has focused on Anglo-Saxon contexts (the United States, the United Kingdom and Australia) or country case studies without explicitly considering the role that cultural variations may play. Because the Big Four are present in more than 140 countries, we argue that the accountancy research that attempts to explain gender disparities at the top of these organizations would benefit from considering cultural factors. Such research, however, faces a key methodological challenge-specifically, the measurement of the cultural dimensions that relate to gender. To address this challenge, we propose an emerging approach that uses the gender distinctions in language to measure cultural attitudes toward gender roles. The idea that language may capture gender roles and even influence their formation and persistence has been the focus of emerging research in linguistics and economics. To support our proposition, we follow two steps. First, we review the accounting research by performing a systematic query on the bibliographic databases of the accounting articles that study gender and language. Second, we present data regarding the diversity of the global boards of the Big Four and the diversity of the linguistic environments in which they operate. We find that half of the countries where the Big Four are present exhibit a sex-based grammatical system for their most-spoken language, while the other half of the countries do not exhibit this system. Our findings suggest that the use of language as a measure of culture is a novel approach in accounting research. We conclude by emphasizing some potential directions for future research, namely, studying the linguistic determinants of the rarity of females at the top of audit firms and exploring accountancy practices in countries with linguistically diverse environments, such as Canada or Belgium, among others. This article is published as part of a collection on the role of women in management and the workplace.

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“…Interestingly, there is a notion that changes in the number of women in a particular profession would change the direction of the profession (Hammond and Oakes, 1992).…”

Section: Introductionmentioning

confidence: 99%

Gender inequality and disabled inclusivity in accounting higher education and the accounting profession during financial crises

Lodh

Nandy

2017

Industry and Higher Education

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In this article, the authors find that, during financial crises, the wage gap between female and male accounting professionals declines and gender inequality in higher education is affected. In addition, less support and lower wages for disabled accounting professionals demotivate disabled students in accounting higher education. Because of budget cuts during financial crises, universities limit their support to women and the disabled. The authors consider 104 universities from the database of the United Kingdom’s Higher Education Statistics Agency for 2005–2011. Their theoretical and empirical findings establish that there was a growth in female students and a decline in disabled accounting students during the recent financial crisis. The established link between the higher education and the accounting profession enriches the accounting literature and may help policymakers to identifying better ways of enhancing equality and the inclusion of disabled students in accounting higher education to address inequality and non-inclusivity in the profession, especially during periods of financial crisis.

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Some Feminisms and Their Implications for Accounting Practice

Cited by 54 publications

References 0 publications

Racialized gendering of the accountancy profession: toward an understanding of Chinese women’s experiences in accountancy in New Zealand

Racialized gendering of the accountancy profession: toward an understanding of Chinese women’s experiences in accountancy in New Zealand

New avenues of research to explain the rarity of females at the top of the accountancy profession

Gender inequality and disabled inclusivity in accounting higher education and the accounting profession during financial crises

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