Management accountants : A gendered image
Ala-Heikkilä, V., Lämsä, A.-M., & Järvenpää, M. (2024). Management accountants : A gendered image. Critical Perspectives on Accounting, 99, Article 102724. https://doi.org/10.1016/j.cpa.2024.102724
Julkaistu sarjassa
Critical Perspectives on AccountingPäivämäärä
2024Oppiaine
LaskentatoimiOrganisational Ethics, Leadership and HRMKestävä liiketoiminta ja talous (painoala)Hyvinvoinnin tutkimuksen yhteisöJohtaminenAccountingOrganisational Ethics, Leadership and HRMSustainable Business and Economy (focus area)School of WellbeingManagement and LeadershipTekijänoikeudet
© 2024 the Authors
It has been argued that masculinity in the field of accounting is in flux and that new gendered expectations may be emerging. This study takes an important step toward a discussion on management accountants’ gendered image and broadens understanding of masculinity in the field of management accounting. The question it raises is whether the notion of hegemonic masculinity is dominant in the image and whether the image might be expanding. A qualitative case study of a global technology company was conducted, drawing on 100 of its job advertisements for management accountants and 31 semi-structured interviews with its management accountants and operational managers. The findings revealed that even though some caring attributes, such as empathy, were constructed as important, causing the hegemonic masculinity to seem softer, the image of the ideal management accountant predominantly aligns with hegemonic masculinity, more specifically with transnational business masculinity and entrepreneurialism, which emphasize business performance and maximization of the self. The dominance of hegemonic masculinity leads to the colonization of “othered” bodies, namely women in management accounting. The results critique mainstream management accounting research, which considerably lacks gender analysis.
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Julkaisija
ElsevierISSN Hae Julkaisufoorumista
1045-2354Asiasanat
Julkaisu tutkimustietojärjestelmässä
https://converis.jyu.fi/converis/portal/detail/Publication/207434230
Metadata
Näytä kaikki kuvailutiedotKokoelmat
- Kauppakorkeakoulu [1277]
Lisätietoja rahoituksesta
We gratefully acknowledge the funding from the Foundation for Economic Education (18-10331), the Finnish Cultural Foundation, South Ostrobothnia Regional Fund, the Jenny and Antti Wihuri Foundation and the KAUTE Foundation.Lisenssi
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