Management accountants—A gendered image

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-02-26 DOI:10.1016/j.cpa.2024.102724
Virpi Ala-Heikkilä , Anna-Maija Lämsä , Marko Järvenpää
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Abstract

It has been argued that masculinity in the field of accounting is in flux and that new gendered expectations may be emerging. This study takes an important step toward a discussion on management accountants’ gendered image and broadens understanding of masculinity in the field of management accounting. The question it raises is whether the notion of hegemonic masculinity is dominant in the image and whether the image might be expanding. A qualitative case study of a global technology company was conducted, drawing on 100 of its job advertisements for management accountants and 31 semi-structured interviews with its management accountants and operational managers. The findings revealed that even though some caring attributes, such as empathy, were constructed as important, causing the hegemonic masculinity to seem softer, the image of the ideal management accountant predominantly aligns with hegemonic masculinity, more specifically with transnational business masculinity and entrepreneurialism, which emphasize business performance and maximization of the self. The dominance of hegemonic masculinity leads to the colonization of “othered” bodies, namely women in management accounting. The results critique mainstream management accounting research, which considerably lacks gender analysis.

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管理会计师--性别形象
有观点认为,会计领域的男性气质正在发生变化,新的性别期望可能正在出现。本研究为讨论管理会计师的性别形象迈出了重要一步,并拓宽了对管理会计领域男性特质的理解。它提出的问题是,霸权男性的概念是否在形象中占主导地位,以及这种形象是否可能正在扩展。研究人员对一家全球科技公司进行了定性案例研究,参考了该公司 100 份管理会计师招聘广告,并对其管理会计师和运营经理进行了 31 次半结构化访谈。研究结果表明,尽管一些关爱特质(如同理心)被认为是重要的,从而使霸权男性气质显得更加柔和,但理想的管理会计师形象主要符合霸权男性气质,更具体地说,符合跨国企业男性气质和创业精神,这些气质强调企业绩效和自我最大化。霸权男性气质的主导地位导致 "他者"(即管理会计中的女性)被殖民化。研究结果对主流管理会计研究提出了批评,因为这些研究严重缺乏性别分析。
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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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