Sexist academic socialization and feminist resistance: (de)constructing women’s (dis)placement in Brazilian accounting academia

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI:10.1016/j.cpa.2023.102600
João Paulo Resende de Lima , Silvia Pereira de Castro Casa Nova , Elisabeth de Oliveira Vendramin
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Abstract

In this paper, we analyze women’s experiences in the Brazilian accounting academia to understand how entrenched sexism shapes their socialization process. We argue that the doctoral programs's socialization is based on rooted sexism that reinforces and maintains the construction of scarcity of women in accounting academia. Theoretically, we draw upon the discussion of sexism and academic socialization processes. Methodologically, we conducted 19 interviews with 17 women, both pursuing their Ph.D. or already working as faculties. Our evidence points to three main findings: (i) women are constantly being expelled from accounting academia and receiving constant reminders that they are an abject body in a masculine/masculiniized environment; (ii) this expulsion attempt is embodied especially during motherhood – that constitutes an embodied process of othering – and by objectification, navigating both silence and sexualization; and (iii) they resist by relying upon have values opposed to the pale male me(n)ritocratic ideal. We conclude that the “old boys’ club” pillars are being challenged as women subvert the established sexist values. This paper has a twofold contribution: (i) presenting the anatomy of how sexism takes form in the socialization process and questioning the taken-for-granted doctoral program’s rules while presenting a new possibility of academic values, and; (ii) adding Brazilian voices to the diversity and inclusion accounting literature.

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性别主义学术社会化与女权主义抵抗:构建巴西会计学术中的女性地位
在本文中,我们分析了女性在巴西会计学术界的经历,以了解根深蒂固的性别歧视是如何影响她们的社会化进程的。我们认为,博士项目的社会化是建立在根深蒂固的性别歧视基础之上的,这种性别歧视强化并维持了女性在会计学术界的稀缺性。在理论上,我们借鉴了有关性别歧视和学术社会化过程的讨论。在方法论上,我们对 17 名女性进行了 19 次访谈,她们都在攻读博士学位或已经担任教职。我们的证据指向三个主要发现:(i) 女性不断被逐出会计学术界,并不断被提醒她们是男权/男权化环境中的卑微躯体;(ii) 这种被驱逐的尝试尤其体现在做母亲期间--这构成了一个体现为他者化的过程--以及被物化,在沉默和性化中游刃有余;(iii) 她们依靠与苍白的男权理想相对立的价值观进行抵抗。我们的结论是,随着女性颠覆既有的性别歧视价值观,"老男孩俱乐部 "的支柱正在受到挑战。本文有两方面的贡献:(i) 剖析了性别歧视是如何在社会化过程中形成的,质疑了理所当然的博士项目规则,同时提出了学术价值观的新可能性;(ii) 为多元化和包容性会计文献增添了巴西的声音。
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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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