通过LGBTIQ+伦理实践,改变四大的男性、苍白和陈腐形象

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2023-11-01 DOI:10.1016/j.cpa.2022.102511
Matthew Egan , Barbara de Lima Voss
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引用次数: 2

摘要

本研究探讨了2010年代以来澳大利亚“四大”专业服务公司对LGBTIQ+员工认可的反应。采用半结构化访谈,我们探讨了支持相关变化主张的实质内容,以及这些发展的驱动因素。我们借鉴了伦理实践的论点,这些论点依次建立在朱迪思·巴特勒和伊曼纽尔·列维纳斯的见解之上,他们认为有些人的表现是可能的,而另一些人则是非人性的。我们确定了2010年左右商业案例驱动修辞的第一个前伦理实践阶段,因为每家公司都试图纠正对“男性,苍白和陈旧”形象的看法。在这里,花言巧语对LGBTIQ+员工有一定的价值,他们以前被期望保持沉默。从2010年代中期开始,随着社会正义活动家找到机会将相关信息与更广泛的社区变革动力联系起来,这些修辞上的举动转变为更实质性的实践。尽管如此,到2019年,异性恋男性的权力中心继续占据主导地位,而微不足道的成就仍然集中在“白人”同性恋男性身上。随着商业案例逻辑的持续主导,暴力和沉默对许多人来说持续存在。到2019年,任何进一步改革实践的机会都已经过去了。
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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.

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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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