Critical Perspectives on Accounting

SPECIAL ISSUE

Equality, Diversity and Inclusion in Accounting

CALL FOR PAPERS

Guest Editors:
Olivia Kyriakidou, Athens University of Economics and Business, okyriakidou@aueb.gr
Emmanouil Dedoulis, Athens University of Economics and Business, ededoulis@aueb.gr
Orthodoxia Kyriacou, Middlesex University, o.kyriacou@mdx.ac.uk
Mustafa Ozbilgin, Brunel University, Univerist Paris Dauphine, mustafa.ozbilgin@brunel.ac.uk

Globally, the accounting sector remains predominantly white, male and able-bodied and the gendered nature of
accountancy profession is hardly surprising (Kornberger, Carter, & Ross-Smith, 2010). This is despite a range of
initiatives targeted directly at addressing this (Anderson-Grough, Gray, & Robson, 2001) and early critical
contributions attesting to the gendered nature of accounting firms (Anderson-Gough, Grey, & Robson, 2005;
Fogarty, Parker, & Robinson, 1998; Wooten, 2001). Nonetheless, the topic of gender relations in accountancy
firms remains an under-researched area (Anderson-Gough et al., 2005; Czarniawska, 2008; Kornberger et al.,
2010). Moreover, from a business perspective, this means that the industry, which is still facing skills-shortages in
spite of the global financial crisis, is failing to attract and retain highly skilled employees from the breadth of the
population. From an ethical perspective the accounting sector has disregarded the ideal of social justice, equality
and inclusivity for all.
AICPA and American accounting journals regularly report statistics on the gender and ethnic demographics of
accounting professionals. For example, the Public Accounting Report reported that 16.9% of the equity partners
in the largest accounting firms in the USA were women, representing an increase of .7% over 2007. Moreover,
the available public statistics indicate that even though women comprise more than half of the accounting major
graduates in the United States and receive entry-level accounting jobs in approximately equal numbers to men
(Wallace, 2009), yet women comprise just 10 percent of all accounting firms within the U.S. and only 6.9 percent
of national accounting firm partners (Scheuermann & Finch, 1998). Even in areas of the accounting sector that
have higher rates of gender representation, the evidence suggests that women accountants are often treated
poorly and face numerous cultural and structural barriers (Johnson, Lowe, & Reckers, 2008).
Comparative data is also scarce, largely as a result of international differences in defining minority groups.
Research also shows that the under-representation of minority groups and division of labor in accounting exists
elsewhere, including for example: women in Hong Kong (Lau, 2010) and China (Song & Liu, 2007), Sweden (Collin
et al, 2007), central Europe (Czarniawska, 2008), Turkey (Alev et al., 2010); ethnic minorities in New Zealand (Kim,
2004), race discrimination in Kenya (Sian, 2007), South Africa (Hammond, 2009) and Trinidad and Tobago
(Annisette, 2003).
In much of the extant literature, women and other marginalized groups are implicitly compared to a white, male,
heterosexual, able-bodied norm which has rarely been problematized or adequately described and analyzed
(Jonsen, Tatli, Ozbilgin & Bell). For example, movements towards equality often focus on minority groups, such as
women, being treated the same as men, irrespective of their differences. However, this concept has been
problematized for failing to recognize differences between and within minority and majority groups, and for
implying that the goal of equality can be achieved if subordinated groups assimilate to the culture of the
dominant group (Pilcher & Whelehan, 2004). While there is now some research on the experiences of minority
groups in accounting, in particular the challenges women working in accounting face, a number of areas remain
under-explored. The first of these areas is gender, rather than sex.

Further work is required to understand how experiences within the sector may be different for subordinated
masculinities and femininities. For example, it is naive to treat women and men as homogeneous groups; while
some women are likely to relish working in a male dominated culture such as accounting, it is equally likely that
some men in the industry find the culture problematic (Ozbilgin & Tatli, 2011). With some exceptions, much of
the extant literature in the field is empirical rather than utilizing sociological theory to understand the persistent
marginalization of women and certain groups of men. Theories such as hegemonic masculinity (as developed by
Connell, 1982) and gender perfomativity (Butler, 1990, 2004) could be applied within the sector to understand
how gender norms manifest within the sector and to help research move away from an essentialist view of
gender. In this sense, we aim to contribute to accounting studies by attempting to introduce theoretical
perspectives from organizational, sociological, and gender theory to frame this specific call for papers. We
believe that the further broadening of accounting studies will be beneficial in opening up new, critical
perspectives on the practice of accounting (Kornberger et al., 2010).

Second, there is little research exploring the experiences of accounting employees with a disability (Duff &
Ferguson, 2007). This omission is surprising given the increasing awareness of disability and employment issues
following the introduction of the Americans with Disabilities Act (1990) in the United States of America and the
Disability Discrimination Act (1995) (DDA) in the UK, along with European Union initiatives, such as the European
Year of Disabled People in 2003 with the intention of supporting greater inclusion of disabled people in
meaningful employment. Duff, Ferguson and Gilmore (2007) suggest that the accounting profession, as a whole,
is relatively inactive in dealing with issues of disability and that UK professional accounting bodies have shown
relatively little interest in the well-being of their disabled members. Disabled workers might be hindered by
employer attitudes and stereotyping as well as by their intention to displace blame for their little interest on to
clients. Moreover, Grey (1998) highlights the importance of appearance and the image accountants portray to
clients. Therefore, one might expect that since displaying appropriate forms of behavior and appearance are
the sine qua non of professionalism in accounting firms, such scrutiny on appearance might have a negative
effect on how disability is viewed. Finally, the significant temporal commitment required by most accountants,
the fluidity of boundaries between private and public time (Grey, 1994) and the impracticality of flexible work
arrangements are likely to operate in detriment of disabled accountants, especially those with impairments
which restrict mobility or who require assistance.

Third, there is little research on age discrimination in accounting, which is significant given the extent of the
ageing populations in many Western countries, at least. Yet literature exploring discrimination against accounting
employees on the basis of age appears to be sparse. Data from other sectors suggests that stereotypes about
older workers can significantly and negatively affect employees willingness to work with older workers (Chui et
al., 2001).

The Guest Editors welcome theoretically informed papers on any aspect of Equality, Diversity and Inclusion (EDI)
in the accounting industry, from any country. We particularly welcome submissions which move beyond a
business case argument for EDI and beyond existing evidence outlining the barriers faced by women working in
accounting. We also welcome papers from researchers from outside the sector, but whose empirical research
and theory from their own field may apply to EDI within the accounting industry. In addition, papers which
examine gender (including masculinities), ethnicity (including whiteness), disability, age, sexual orientation,
gender identity, class and religious belief or how these intersect are welcomed. Papers which address age and
disability should move beyond a focus on occupational health and safety. Themes which authors may seek to
address include (but are not limited to):
Critical evaluations of diversity measures
Intersection of diversities
Problematization of essentialist concepts of gender
Masculinities/femininities in accounting
Age discrimination
Sexual orientation or queer theory in accounting
Disability in accounting
Marginalization of minority groups in accounting
Critiques of existing research on EDI in accounting

Guidelines for Authors

All submissions should adhere to the format and style guidelines of the Critical Perspectives on Accounting
Journal. A guide for authors, sample copies and other relevant information for submitting papers are available at:
http://www.elsevier.com/wps/find/journaldescription.cws_home/622813/authorinstructions
Please note that manuscripts for this special edition should be submitted directly by email (as a Word
attachment) to Olivia Kyriakidou (okyriakidou@aueb.gr) by 31th October, 2013. Early submissions and
communications with the guest editors are encouraged. All papers will be blind reviewed by at least two
anonymous referees. A three stage review process is planned, to allow for the consideration, where appropriate,
of revised papers. Please approach any or all of the guest editors is you wish to explore the possibilities of
submitting a paper. We would also appreciate your bringing this call to the attention of colleagues in other
disciplines who might wish to contribute.
Important Dates
Date for submission for manuscripts: October 31, 2013
Date of publication of the Special Issue: 2015

References
Katrinli A, Gunay G, Acar E.E, Karaibrahimoglu Z. Gender stereotyping in the accounting profession in Turkey.
Journal of Modern Accounting & Auditing 2010; 6(4): 15-25.
Anderson-Grough F, Grey C, Robson K. Test of time: Organizational time-reckoning and the making of
accountants in two multi-national accounting firms. Accounting, Organizations and Society 2001; 26: 99-122.
Anderson-Gough F, Grey C, Robson K. Helping them to forget: The organizational embedding of gender relations
in two large audit firms. Accounting, Organizations and Society 2005; 30(5): 469-490.
Annisette M. The colour of accountancy: Examining the salience of race in a professionalization project.
Accounting, Organizations and Society 2003; 28(7/8): 639-675.
Butler J. Gender Trouble. London: Routledge; 1990.
Butler J. Undoing Gender. London: Routledge; 2004.
Chui WCK, Chan AW, Snape E, Redman T. Age stereotypes and discriminatory attitudes towards older workers: an
East-West comparison. Human Relations 2001; 54(5): 629-61.
Collin S-OY, Jonnergrd K, Qvick P, Silfverberg B, Zabit S. Gendered career rein: A gendered analysis of the
certification process of auditors in Sweden. International Journal of Auditing 2007; 11(1): 17-39.
Connell, RW. Class, patriarchy, and Sartres theory of practice. Theory and Society 1982; 11: 305-20.
Czarniawska B. Accounting and gender across times and spaces: An excursion into fiction. Accounting,
Organizations and Society 2008; 33(1): 33-47.
Duff A, Ferguson RJ. Disability and accounting firms: Evidence from the UK. Critical Perspectives on Accounting
2007; 18(2): 139-157.
Duff A, Ferguson RJ, Gilmore K. Issues concerning the employment and employability of disabled people in UK
accounting firms: An analysis of the views of human resource managers as gatekeepers. British Accounting
Review 2007; 39(1): 15-38.
Fogarty TJ, Parker LK, Robinson T. Where the rubber meets the robe: Performance evaluation and gender in large
public accounting organizations. Women in Management Review 1998; 13(8): 299-311.
Grey C. On being a professional in a Big Six firm. Accounting Organizations and Society 1998; 23(5/6): 569587.
Grey C. Career as a project of the self and labour process discipline. Sociology 1994; 28: 479497.
Hammond T, Clayton BA, Arnold PJ. South Africas transition from apartheid: The role of professional closure in
the experience of black chartered accountants. Accounting, Organizations and Society 2009; 34(6/7): 705-721.
Johnson EN, Lowe DJ, Reckers PMJ. Alternative work arrangements and perceived work success: Current
evidence from the big four firms in the US. Accounting, Organizations and Society 2008; 33(1): 48-72.
Jonsen K, Tatli A, Ozbilgin M, Bell MP. The tragedy of the (un)commons: reframing workforce diversity. Human
Relations (forthcoming).
Kim SN. Racialized gendering on the accountancy profession: Toward an understanding of Chinese womens
experiences in accountancy in New Zealand. Critical Perspectives on Accounting 2004; 15(3): 400-28.
Kornberger M, Carter C, Ross-Smith A. Changing gender discrimination in a Big Four accounting firm: Flexibility,
performance and client service in practice. Accounting, Organizations and Society 2010; 35: 775-791.
Law P. Examination of the actual turnover decisions of female auditors in public accounting: Evidence from Hong
Kong. Managerial Auditing Journal 2010; 25(5): 484-502.
Ozbilgin M, Tatli, A. Mapping out the field of equality and diversity: rise of individualism and voluntarism. Human
Relations 2011; 64(9): 1229-1253.
Pilcher J, Whelehan I. 50 Key Concepts in Gender Studies. London: Sage; 2004.
Scheuermann SB, Finch JB. Why women leave public accounting. Business Forum 1998; 23(1/2): 36-40.
Sian S. Patterns of prejudice: Social exclusion and racial demarcation in professional accountancy in Kenya.
Accounting Historians Journal 2007; 34(2): 1-42.
SONG S-J, Liu L. Research on gender structure of accounting profession in China. Journal of Modern Accounting &
Auditing 2007; 3(11): 7-13.
Wallace P. Reasons women chartered accountants leave public accounting firms prior to achieving partnership
status: A qualitative analysis. Canadian Journal of Administrative Sciences 2009; 26: 179-196.
Wooten L. What makes women-friendly public accounting firms tick? The diffusion of human resource
management knowledge through institutional and resource pressure. Sex Roles 2001; 45(5/6): 277-297.