"我们不想被指责为女权主义者"。领导职位的性别平等措施和父权制安排的延续

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-06-14 DOI:10.1016/j.cpa.2024.102754
Nathalie Clavijo , Ludivine Perray-Redslob
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引用次数: 0

摘要

本文试图通过仔细研究一家大型 SBF120 公司的妇女网络为促进妇女担任领导职务而引入的管理控制流程,来了解建立在职业发展平等方法基础上的性别平等措施所产生的影响。通过定性研究,并借鉴阿克尔的研究成果,我们揭示了旨在让更多女性担任领导职务的行动是如何维持和掩盖周围非平等结构的长期存在的。我们表明,这些过程所依据的假设--通过女性的职业发展和更好的工作/生活平衡来实现平等,以及有利于财务业绩--反映了父权制的安排--男性工人追求自我最大化,女性是男性的补充,女性是生育工作的主要主体。通过相关管理控制过程的影响,这些父权制安排得以延续。我们强调了领导这一过程的女性如何难以摆脱职业发展的平等观,因为这种平等观在组织和社会结构中根深蒂固,对控制系统的设计造成了限制。因此,我们对有关性别平等措施的会计文献做出了如下贡献 1/ 强调所研究的措施无法挑战现状,因为它是由父权制精英安排构建并锁定的; 2/ 认为旨在提高女性在领导岗位上的代表比例的管理控制流程在性别平等措施中造成了 "盲点";3/ 揭示管理控制过程的 "破坏力",这种破坏力在于它往往会抹杀从结构上理解问题的任何可能性,同时也会抹杀想象不同于父权制安排的其他生活和工作方式的能力,而父权制安排正是我们社会秩序的基础。
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“We don’t want to be accused of being feminists”. A gender equality measure for leadership positions and the perpetuation of patriarchal arrangements

This article seeks to understand the effects produced by a gender equality measure founded on a career-advancement approach to equality, by scrutinising a managerial control process introduced by the women’s network of a large SBF120 firm to promote women’s representation in leadership positions. Through a qualitative study, and drawing on the work of Acker, we uncover the mechanisms through which action designed to bring more women into leadership positions sustains, and masks, the perpetuation of the surrounding inegalitarian structure. We show that the assumptions underlying such processes – approaching equality through the ideas of career advancement and a better work/life balance for women, and as good for financial performance – reflect patriarchal arrangements – the male worker pursuing self-maximisation, women as complementary to men, women as the principal subjects of reproductive work. Those patriarchal arrangements are then perpetuated through the effects of the related managerial control process. We highlight how it is difficult for the women heading this process to escape the career-advancement view of equality, because it is entrenched in organisational and societal structures that place constraints on the design of the control system. We thus contribute to the accounting literature on gender equality measures 1/ by underlining that the measure studied cannot challenge the status quo because it is constructed by, and locked into, a patriarchal, elitist arrangement; 2/ by arguing that a managerial control process intended to advance women’s representation in leadership positions creates a “blind spot” in the gender equality measure; 3/ by uncovering the “destructive power” of a managerial control process, which lies in its tendency to sap any possibility of understanding the problem structurally, but also in its propensity to wipe out the ability to imagine alternative ways of living and working that differ from the patriarchal arrangements on which our social order is founded.

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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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