Accounting and gender equality in (times of) crisis: toward an accounting that accommodates for emotional work?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ludivine Perray-Redslob ◽  
Dima Younes
Keyword(s):  
Middle Class ◽  
Gender Equality ◽  
Design Methodology ◽  
Unequal Distribution ◽  
Content Type ◽  
Emotional Work ◽  
Emotional Display ◽  
Societal Level ◽  
And Gender ◽  
Traditional Roles

PurposeEmpirically, this paper questions whether accounting can help cope with crisis and preserve some form of feminist ideals. Theoretically, this paper aims to explore how accounting affects the division of emotional work in times of crisis.Design/methodology/approachThe paper relies on a qualitative study that investigates “life under lockdown” during the COVID crisis and focuses on middle-class well-educated couples aspiring for some form of gender equality and who introduced accounting tools (schedules, charts, to-do-lists, etc.) in their daily life to achieve it.FindingsThe paper argues that accounting tools are not able to prevent couples from adopting traditional ways of carrying out emotional work. By favoring the masculine way of displaying emotions, they make invisible women's efforts for comforting. They even mask the unequal distribution of emotional work under some form of “neoliberal equality”. Also, in a context where middle-class standards are perceived as crucial to meet for both parents to keep their social position, accounting tools, by holding parents accountable for these standards, let no time to find alternative ways of living. Consequently, traditional roles become impossible to reverse.Research limitations/implicationsThe paper investigates accounting, gender and emotions by showing the importance of making emotional work visible at a household but also at an organizational and societal level. It calls for an “integrative” emotional display that is crucial for resilience in times of crisis and invites to challenge neoliberal middle-class standards that make household life difficult for most women. Theoretically, it invites for further exploring how accounting tools are constructed and negotiated and how unpredictable elements of life other than emotions affect gender when accounting tools are introduced in times of crisis.Originality/valueThis article contributes to the literature on gender-in-accounting by introducing the concept of emotional work and showing how accounting tools affect the gendered division of emotional work in praxis.

Excellence and gender

2015 ◽  
Vol 34 (1) ◽  
pp. 37-54 ◽  
Author(s):  
Farinaz Fassa
Keyword(s):  
Gender Equality ◽  
Common Good ◽  
Design Methodology ◽  
Local Level ◽  
National Level ◽  
Academic Careers ◽  
Content Type ◽  
And Gender ◽  
Set Up ◽  
Feminist Movements

Purpose – Discussing the Swiss case, the purpose of this paper is to examine how gender equality policies deal with the present requirements for scholars to be considered “excellent”. It aims to pinpoint the lines of tension or coherence between excellence, meritocracy and gender politics. Design/methodology/approach – In order to specify the norms of academic careers and their different renditions, the author draws on two studies (at local and national levels) to illustrate where the changes and resistances are taking place. Findings – The translations of a number of demands of feminist movements into the policies set up to favour equality between the sexes may combine to challenge the norms of academia as a gendered realm. Nevertheless, without strong pressure from feminists at local level and the conduct of research pursuing the enterprise of deconstructing norms, top-down policies may prove less “corrective” than affirmative action. This pressure is not only useful to build gender equality in science but also to broaden the spectrum of knowledge that can become a common good. Research limitations/implications – As neither the names nor the positions of the experts who select the candidates at national level are made public, we had to opt for other, less satisfactory means. Originality/value – The originality of the paper lies in the link made between the enhancements brought by Equalities policies and the changes they bring. It attempts to bring to light the extent to which gender equality policies conform to the neo-managerial order or challenge its norms to build a world that is more just.

scholarly journals The importance of specificity in occupation‐based social classifications

2008 ◽  
Vol 28 (5/6) ◽  
pp. 179-192 ◽  
Author(s):  
Paul S. Lambert ◽  
Koon Leai Larry Tan ◽  
Kenneth Prandy ◽  
Vernon Gayle ◽  
Manfred Max Bergman
Keyword(s):  
Design Methodology ◽  
Content Type ◽  
Service Grid ◽  
Theoretical Perspectives ◽  
Time Period ◽  
Technological Developments ◽  
Specific Occupation ◽  
Data Environment ◽  
And Gender ◽  
Practical Implications

PurposeThis paper aims to present reasons why social classifications which use occupations should seek to adopt “specific” approaches which are tailored to the country, time period and gender of the subjects under study.Design/methodology/approachThe relative motivations for adopting a specific approach to social classifications are discussed and theoretical perspectives on specificity and empirical evidence on the contribution of specific approaches are reviewed. Also the practical costs of implementing specific social classifications are evaluated, and the authors' development of the “GEODE” data service (grid‐enabled occupational data environment), which seeks to assist this process, is discussed.FindingsSpecific approaches make a non‐trivial difference to the conclusions drawn from analyses of occupation‐based social classifications. It is argued that the GEODE service has reduced the practical challenges of implementing specific measures.Research limitations/implicationsThere remain conceptual and pragmatic challenges in working with specific occupation‐based social classifications. Non‐specific (“universal”) measures are adequate for many purposes.Practical implicationsThe paper argues that there are few excuses for ignoring specific occupation‐based social classifications.Originality/valueThe paper demonstrates that recent technological developments have shifted the balance in the long‐standing debate between universal and specific approaches to occupation‐based social classifications.

Think about it – can portrayals of homosexuality in advertising prime consumer-perceived social connectedness and empathy?

2017 ◽  
Vol 51 (1) ◽  
pp. 82-98 ◽  
Author(s):  
Nina Åkestam ◽  
Sara Rosengren ◽  
Micael Dahlen
Keyword(s):  
Design Methodology ◽  
Social Connectedness ◽  
Experimental Studies ◽  
Social Effects ◽  
Attitudes Toward Homosexuality ◽  
Content Type ◽  
Advantages And Disadvantages ◽  
Thought Listing ◽  
Societal Level ◽  
Practical Implications

Purpose This paper aims to investigate whether portrayals of homosexuality in advertising can generate social effects in terms of consumer-perceived social connectedness and empathy. Design/methodology/approach In three experimental studies, the effects of advertising portrayals of homosexuality were compared to advertising portrayals of heterosexuality. Study 1 uses a thought-listing exercise to explore whether portrayals of homosexuality (vs heterosexuality) can evoke more other-related thoughts and whether such portrayals affect consumer-perceived social connectedness and empathy. Study 2 replicates the findings while introducing attitudes toward homosexuality as a boundary condition and measuring traditional advertising effects. Study 3 replicates the findings while controlling for gender, perceived similarity and targetedness. Findings The results show that portrayals of homosexuality in advertising can prime consumers to think about other people, thereby affecting them socially. In line with previous studies of portrayals of homosexuality in advertising, these effects are moderated by attitudes toward homosexuality. Research limitations/implications This paper adds to a growing body of literature on the potentially positive extended effects of advertising. They also challenge some of the previous findings regarding homosexuality in advertising. Practical implications The finding that portrayals of homosexuality in advertising can (at least, temporarily) affect consumers socially in terms of social connectedness and empathy should encourage marketers to explore the possibilities of creating advertising that benefits consumers and brands alike. Originality/value The paper challenges the idea that the extended effects of advertising have to be negative. By showing how portrayals of homosexuality can increase social connectedness and empathy, it adds to the discussion of the advantages and disadvantages of advertising on a societal level.

“Toxic Masculinity” in the age of #MeToo: ritual, morality and gender archetypes across cultures

2018 ◽  
Vol 13 (3) ◽  
pp. 274-286 ◽  
Author(s):  
Samuel Paul Louis Veissière
Keyword(s):  
Design Methodology ◽  
Cross Cultural ◽  
Moral Panics ◽  
Content Type ◽  
Ideal Types ◽  
Biological Sex ◽  
Starting Point ◽  
And Gender ◽  
Gender Archetypes ◽  
Cultural Shifts

Purpose This paper aims to take the “toxic masculinity” (TM) trope as a starting point to examine recent cultural shifts in common assumptions about gender, morality and relations between the sexes. TM is a transculturally widespread archetype or moral trope about the kind of man one should not be. Design/methodology/approach The author revisits his earlier fieldwork on transnational sexualities against a broader analysis of the historical, ethnographic and evolutionary record. The author describes the broad cross-cultural recurrence of similar ideal types of men and women (good and bad) and the rituals through which they are culturally encouraged and avoided. Findings The author argues that the TM trope is normatively useful if and only if it is presented alongside a nuanced spectrum of other gender archetypes (positive and negative) and discussed in the context of human universality and evolved complementariness between the sexes. Social implications The author concludes by discussing stoic virtue models for the initiation of boys and argues that they are compatible with the normative commitments of inclusive societies that recognize gender fluidity along the biological sex spectrum. Originality/value The author makes a case for the importance of strong gender roles and the rites and rituals through which they are cultivated as an antidote to current moral panics about oppression and victimhood.

Non-fungible tokens and libraries

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Peter Fernandez
Keyword(s):  
Design Methodology ◽  
Peer Interactions ◽  
Peer To Peer ◽  
Content Type ◽  
Community Institutions ◽  
Information Professionals ◽  
Traditional Roles

Purpose This paper aims to help information professionals understand the foundational concepts of this technology and how these are related to libraries so that they can evolve services alongside it. Design/methodology/approach This column will define what a non-fungible tokens (NFT) is, explore the relevant trends impacting its development and examine how it intersects with the traditional roles of the library. Findings NFTs represent a new and growing technology that intersections with many of the same concepts that are core to librarianship. Libraries are community institutions that engender widespread trust, whereas NFTs are built atop cryptocurrency that seeks to enable anonymous peer-to-peer interactions. Originality/value Summary.

Do females in audit firm governance affect firm performance? Findings from Turkey

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Murat Ocak
Keyword(s):  
Firm Performance ◽  
Least Squares ◽  
Design Methodology ◽  
Gender Diversity ◽  
Ordinary Least Squares ◽  
Content Type ◽  
Audit Firm ◽  
Hierarchical Levels ◽  
And Gender ◽  
Practical Implications

Purpose This study aims to contribute to the literature by offering a different sector and emphasising the importance of females in audit firm (AF) governance on audit firm performance (AFP). Design/methodology/approach Ordinary least squares (OLS) and instrument variables regression (IVREG) with two-stage least squares are used to test the paper’s hypotheses. Findings Both OLS and IVREG estimation results show that both the proportion of females and gender diversity at board and owner levels and the total number of shares of female owners seem to enhance the performance of AFs. Practical implications These results may be important for policymakers and regulators to set a quota for women’s representation on AF governance or decide arrangements for women in AFs as in the regulations for the high hierarchical levels of other corporate firms. Originality/value This paper extends the current literature in the context of AFs in Turkey, positing that females in AF governance might enhance performance to a great extent.

As the tree is, so is the fruit? Examining the effects of ethical leadership on bootlegging from the perspective of leader–follower gender similarity

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shuwen Li ◽  
Ruiqian Jia ◽  
Juergen H. Seufert ◽  
Huijie Tang ◽  
Jinlian Luo
Keyword(s):  
Ethical Leadership ◽  
Design Methodology ◽  
Moral Identity ◽  
Path Model ◽  
Content Type ◽  
Chinese Companies ◽  
And Gender ◽  
Gender Similarity ◽  
The Relationship ◽  
Moral Efficacy

Purpose The purpose of this study is to explore how and when ethical leadership enhances bootlegging. To achieve this purpose, the authors proposed a moderated dual-path model in this study. Design/methodology/approach The model was tested on two related studies. Study 1 was based on three-wave, collected data from a sample of 511 employees of Chinese companies. Data used in Study 2 was collected by survey from employees and their direct leaders of multiple departments of companies in China. Findings In Study 1, the authors found that moral efficacy and moral identity mediate between ethical leadership and bootlegging. Findings from Study 2 provide convergent support of moral efficacy’s and moral identity’s impact on the mediation relationship between ethical leadership and bootlegging. Moreover, the results of Study 2 further reveal that the relationship between ethical leadership and moral efficacy (or moral identity) was more significant among leader–follower with different genders. Originality/value This study not only enriches the literature on ethical leadership and gender (dis)similarity, but also helps managers to better understand the function of bootlegging.

Fathering, parental leave, impacts, and gender equality: what/how are we measuring?

2020 ◽  
Vol 40 (5/6) ◽  
pp. 441-463 ◽  
Author(s):  
Andrea Doucet ◽  
Lindsey McKay
Keyword(s):  
Gender Equality ◽  
Social Protection ◽  
Family Income ◽  
Parental Leave ◽  
Historical Sociology ◽  
Content Type ◽  
Unpaid Leave ◽  
Leave Taking ◽  
Canadian Provinces ◽  
And Gender

PurposeThis research article explores several questions about assessing the impacts of fathers' parental leave take up and gender equality. We ask: How does the conceptual and contextual specificity of care and equality shape what we focus on, and how, when we study parental leave policies and their impacts? What and how are we measuring?Design/methodology/approachThe article is based on a longitudinal qualitative research study on families with fathers who had taken parental leave in two Canadian provinces (Ontario and Québec), which included interviews with 26 couples in the first stage (25 mother/father couples and one father/father couple) and with nine couples a decade later. Guided by Margaret Somers' historical sociology of concept formation, we explore the concepts of care and equality (and their histories, networks, and narratives) and how they are taken up in parental leave research. We also draw on insights from three feminist scholars who have made major contributions to theoretical intersections between care, work, equality, social protection policies, and care deficits: Nancy Fraser, Joan Williams, and Martha Fineman.FindingsThe relationship between fathers' leave-taking and gender equality impacts is a complex, non-linear entanglement shaped by the specificities of state and employment policies and by how these structure parental eligibility for leave benefits, financial dimensions of leave-taking (including wage replacement rates for benefits), childcare possibilities/limitations and related financial dimensions for families, masculine work norms in workplaces, and intersections of gender and social class. Overall, we found that maximizing both parental leave time and family income in order to sustain good care for their children (through paid and unpaid leave time, followed by limited and expensive childcare services) was articulated as a more immediate concern to parents than were issues of gender equality. Our research supports the need to draw closer connections between parental leave, childcare, and workplace policies to better understand how these all shape parental leave decisions and practices and possible gender equality outcomes.Research limitations/implicationsThe article is based on a small and fairly homogenous Canadian research sample and thus calls for more research to be done on diverse families, with attention to possible conceptual diversity arising from these sites.Practical implicationsThis research calls for greater attention to: the genealogies of, and relations between, the concepts of care, equality, and subjectivity that guide parental leave research and policy; to the historical specificity of models like the Universal Caregiver model; and to the need for new models and conceptual configurations that can guide research on care, equality, and parental leave policies in current global contexts of neoliberal capitalism.Originality/valueWe call for a move toward thinking about care, not only as care time, but as responsibilities, which can be partly assessed through the stories people tell about how they negotiate and navigate care, domestic work, and paid work responsibilities in specific contexts and conditions across time. We also advocate for gender equality concepts that attend to how families navigate restrictive parental leave and childcare policies and how broader socio-economic inequalities arise partly from state policies underpinned by a concept of liberal autonomous subjects rather than relational subjects who face moments of vulnerability and inter-dependence across the life course.

Gender discourse in the social studies curriculum: an international literature review

2020 ◽  
Vol 15 (2) ◽  
pp. 183-194
Author(s):  
Molly D. Siebert
Keyword(s):  
Social Studies ◽  
Gender Equality ◽  
Comparative Education ◽  
Women And Gender ◽  
Social Studies Curriculum ◽  
Content Type ◽  
Gender Discourse ◽  
The Social ◽  
The World ◽  
And Gender

PurposeThe purpose of this paper is to explore research on the inclusion of women and discourses on gender in the social studies curriculum, with the goal of promoting gender equality.Design/methodology/approachTo gauge how issues on gender are being taken up in classrooms around the world, the process started by exploring Compare, Comparative Education, Comparative Education Review and International Journal of Educational Development. Initially, studies related to the social studies curriculum were examined. The research then expanded beyond the social sciences and these journals. The next level of research used a mixture of the key search terms “inclusion,” “gender discourse,” “women,” “gender equality” and “curriculum.” Studies conducted around the world were examined to broaden the understanding of global research on women and gender discourses in the curriculum.FindingsAlthough progress is evident, reform measures are necessary to ameliorate the inclusion of women and gender discourses in the curriculum. Implementing these strategies in social studies education may be effective steps to achieve gender equality: (1) consistently encourage students to critique power structures and systems of oppression; (2) include the exploration of gender fluidity, masculinity and the fluidity of masculinity in the curriculum; (3) examine intersectional identities such as race, gender and sexuality; and (4) utilize teacher education programs and professional development as key sites to help educators improve the amount of and approach to gender discourse in the classroom.Originality/valueAfter reviewing these studies, the combined findings offer potential steps to achieve gender equality.

scholarly journals Lucky to reach the top?

2019 ◽  
Vol 34 (7) ◽  
pp. 541-553 ◽  
Author(s):  
Christina Lundsgaard Ottsen
Keyword(s):  
Gender Differences ◽  
Achievement Motivation ◽  
Gender Gap ◽  
Design Methodology ◽  
Middle Eastern ◽  
Content Type ◽  
Middle Eastern Women ◽  
Low Expectations ◽  
And Gender ◽  
Middle Easterners

Purpose As organizations aim to become increasingly diverse, it is important to understand how perspectives of potential future leaders vary across culture and gender. This study aims to advance the understanding of the persistent gender gap in management. Design/methodology/approach Samples from the gender-segregated Qatar and the co-ed Denmark present a unique opportunity to investigate the potential effects of gender. Here, 115 Middle Easterners and 121 Scandinavians rated perceived importance of job-related skills, networking upward and serendipity in leadership acquisition. Findings Effects of gender showed that compared to men, women across cultures expected that serendipity has less to do with leadership acquisition. Middle Eastern women also showed low expectations regarding networking with people in powerful positions. Nevertheless, both genders showed conviction of meritocracy by rating job-related skills as the most important factor in leadership acquisition. Cross-culturally, Scandinavians presumed job-related skills to be more important than Middle Easterners. Research limitations/implications Despite meritocracy beliefs, it appears that gender differences in perceived possibility of leadership acquisition contribute to the gender gap in management. Scandinavian women relied more on networking than Middle Eastern women, but still lacked faith in serendipitous opportunities compared to male peers. Perceived luck enhances achievement motivation. If men rely more on luck than women, then they are more confident in succeeding and more ambitious about pursuit of leadership. Women’s lack of faith in serendipity might affect their career ambitions negatively even in societies emphasizing equality. Originality/value This is the first study that directly focuses on gender differences in perception of opportunities for leadership acquisition through serendipity.

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