The rarity of women in the highest ranks of accountancy

Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy

Professeure Caroline Lambert
HEC Paris

This paper proposes a reflexive examination of research into the rarity of women at the highest hierarchical levels of accountancy, with the aim of contributing to the transformation of gendered structures of domination. To achieve this, we embark on a reflexive journey that involves unraveling the discourses produced on this topic in the accounting literature, and questioning our own experience as accounting scholars addressing gender issues.

We practice reflexivity in two ways. First, we provide an analysis of the relationships between research objects, research design, and the implications of research findings, based on a sample of papers dealing with the rarity of women at the highest levels of accountancy. We argue that these relationships shed light on scholars’ potential to transform structures of domination. On the one hand, we show that self-proclaimed “neutral” research that rejects any form of prediction is adopting an illusory position which is detrimental to the situation of women. On the other hand, we also point out the risks associated with taking a subjective stance, which can be involuntarily detrimental to the cause it intends to serve.

We continue this reflexive journey by acknowledging the part that we, as academics, play in influencing the research community examining gender and accounting, while also being mediated by it. This analysis draws on our various experiences at conferences. We show that our intention to transform the structures of domination led us to adapt our own discourses, seeking to convince reluctant audiences by adopting a diplomatic rather than bellicose style. We also discuss how conferences shaped our research choices and interests, while also making us aware of our own potential tendency towards universalism and a biased standpoint as Western scholars.

Jeudi, 17 mars, 2011 : 10:30 to 12:00
Salle Transat (1er étage, secteur jaune)

HEC Montréal
3000, chemin de la Côte-Sainte-Catherine
Montréal

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