{"title":"通过LGBTIQ+伦理实践,改变四大的男性、苍白和陈腐形象","authors":"Matthew Egan , Barbara de Lima Voss","doi":"10.1016/j.cpa.2022.102511","DOIUrl":null,"url":null,"abstract":"<div><p>This study explores developing responses to the recognition of LGBTIQ+ staff within the ‘Big 4’ professional service firms in Australia through the 2010s. Employing semi-structured interviews, we explore the substance underpinning claims to related change, and the drivers of those developments. We draw on arguments of ethical praxis, which build in turn from insights of Judith Butler and Emmanuel Levinas about possibilities for the representation of some, while dehumanising others. We identify a first pre-ethical praxis phase of business case driven rhetoric from around 2010, as each firm sought to redress perceptions of a ‘male, pale and stale’ image. Here, rhetoric had some value for LGBTIQ+ staff, from whom silence had formerly been expected. Those rhetorical moves then transitioned into more substantive praxis from the mid-2010s, as activists for social justice found opportunity to link related messaging to broader community momentum for change. Nonetheless by 2019, hetero-male centres of power continued to dominate, and tenuous achievements remained focused on ‘white’ gay men. With an ongoing dominance of business case logics, violence and silence persisted for many. By 2019, any sense of opportunity for further praxis change was passing.</p></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":null,"pages":null},"PeriodicalIF":8.3000,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Redressing the Big 4’s male, pale and stale image, through LGBTIQ+ ethical praxis\",\"authors\":\"Matthew Egan , Barbara de Lima Voss\",\"doi\":\"10.1016/j.cpa.2022.102511\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>This study explores developing responses to the recognition of LGBTIQ+ staff within the ‘Big 4’ professional service firms in Australia through the 2010s. Employing semi-structured interviews, we explore the substance underpinning claims to related change, and the drivers of those developments. We draw on arguments of ethical praxis, which build in turn from insights of Judith Butler and Emmanuel Levinas about possibilities for the representation of some, while dehumanising others. We identify a first pre-ethical praxis phase of business case driven rhetoric from around 2010, as each firm sought to redress perceptions of a ‘male, pale and stale’ image. Here, rhetoric had some value for LGBTIQ+ staff, from whom silence had formerly been expected. Those rhetorical moves then transitioned into more substantive praxis from the mid-2010s, as activists for social justice found opportunity to link related messaging to broader community momentum for change. Nonetheless by 2019, hetero-male centres of power continued to dominate, and tenuous achievements remained focused on ‘white’ gay men. With an ongoing dominance of business case logics, violence and silence persisted for many. By 2019, any sense of opportunity for further praxis change was passing.</p></div>\",\"PeriodicalId\":48078,\"journal\":{\"name\":\"Critical Perspectives on Accounting\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":8.3000,\"publicationDate\":\"2023-11-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Critical Perspectives on Accounting\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S104523542200096X\",\"RegionNum\":2,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Critical Perspectives on Accounting","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S104523542200096X","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Redressing the Big 4’s male, pale and stale image, through LGBTIQ+ ethical praxis
This study explores developing responses to the recognition of LGBTIQ+ staff within the ‘Big 4’ professional service firms in Australia through the 2010s. Employing semi-structured interviews, we explore the substance underpinning claims to related change, and the drivers of those developments. We draw on arguments of ethical praxis, which build in turn from insights of Judith Butler and Emmanuel Levinas about possibilities for the representation of some, while dehumanising others. We identify a first pre-ethical praxis phase of business case driven rhetoric from around 2010, as each firm sought to redress perceptions of a ‘male, pale and stale’ image. Here, rhetoric had some value for LGBTIQ+ staff, from whom silence had formerly been expected. Those rhetorical moves then transitioned into more substantive praxis from the mid-2010s, as activists for social justice found opportunity to link related messaging to broader community momentum for change. Nonetheless by 2019, hetero-male centres of power continued to dominate, and tenuous achievements remained focused on ‘white’ gay men. With an ongoing dominance of business case logics, violence and silence persisted for many. By 2019, any sense of opportunity for further praxis change was passing.
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