Regular ArticleAN EXPLORATORY STUDY OF SEXUAL BEHAVIOR IN ACCOUNTING FIRMS: DO MALE AND FEMALE CPAs INTERPRET SEXUAL HARASSMENT DIFFERENTLY?
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“It's not often we get a visit from a beautiful woman!” The body in client-auditor interactions and the masculinity of accountancy
2019, Critical Perspectives on AccountingCitation Excerpt :Goffman’s work on gender has helped us to go beyond the client as an abstract entity or a piece of managerial rhetoric. In this respect, our study is a fresh addition to the slim corpus of existing accounting research which deals with sexualized behavior in the workplace (Hammond, 1997; Haynes, 2013; Kirkham, 1997; Nichols et al., 1997). Our study suggests that when considering the issue of workplace sexual harassment, the scope should not be restricted to “inter-occupational groups” (Kirkham, 1997) such as supervisor-subordinate relationships (contrary to Nichols et al., 1997, for instance) but should also take into account client-auditor power relations (Kirkham, 1997).
Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender
2017, Critical Perspectives on AccountingCitation Excerpt :For example, Gallhofer (1998) criticises research that uses the term ‘woman’ as if it were a universal and unitary category which results in the suggestion that concerns addressed and issues raised are of equal importance and relevance for all women, thereby resulting in a failure to address the differences between women themselves. Hammond (1997) critiques Nichols, Robinson, Reithel, and Franklin (1997) exploration of the interpretation of sexual harassment in accounting firms for failing to explore how sexual harassment reflects broader social conditions, and, by assuming an a-theoretical neutral position, for assuming that women are the cause of such harassment. What is known as a ‘gender-as-a–variable’ approach to exploring differences and gender divisions between men and women, has been subjected to extensive critique, suggesting that while these studies may address issues of critical importance to women, they primarily have an interest in gender as an object of study rather than as part of the research methodology and theoretical framework, and do little to contest inequalities and difference (Haynes, 2008a).
Sexualities and accounting: A queer theory perspective
2016, Critical Perspectives on AccountingCitation Excerpt :Despite being one of the first to dispel the perceived irrelevance of sexuality to ‘contemporary accountants in their day-to-day activities’ Burrell (1987: 99), Burrell's (1987) incursion into accounting studies has not spawned a sustained and varied analysis of sexuality among accounting scholars. Some researchers have addressed the subject, producing important research on how sexuality can be expressed through sexual harassment within the accounting profession (Hammond, 1997; Kirkham, 1997; Nichols, Robinson, Reithel, & Franklin, 1997). Elsewhere, Grey (1998: 580), for example, explores how female sexuality is typically excluded in the discursive construction of accounting professionals that takes as it standard an idealised version of masculinity that valorises ‘aggressive, competitive, hardworking, youthful’ characteristics.
Let's talk about sex(ism): Cross-national perspectives on women partners' narratives on equality and sexism at work in Germany and the UK
2015, Critical Perspectives on AccountingCitation Excerpt :While Schaefer and Zimmer only attributed minor explanatory power to the ‘fertility decisions of women’, this variable was of course correlated with work experience (ibid.). A strong focus on differences between women and men's decision-making, attitudes, and intentions, and the study thereof in relation to differences in occupational outcomes, is evident throughout the 1990s and around the turn of the century (see for example Nichols et al., 1997; Mynatt et al., 1997; Chia, 2003). From a psychological perspective, studies that focus specifically on gender discrimination and sexism primarily take an attitudinal approach, therefore employing surveys and other quantitative measures to gauge in how far sexist ‘attitudes’ persist (Kim, 2004).
Household as an interface activity: The home, the economy and gender
2000, Critical Perspectives on AccountingAccounting Profession Mentoring in the #MeToo Era
2023, Accounting Horizons
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Address for Correspondence: Professor Dave Nichols, School of Accountancy, University of Mississippi, University MS 38677, USA.