To read the full version of this content please select one of the options below:

Green Owl and the Corn Maiden

Jesse Dillard (School of Business, Portland State University, Portland, Oregon, USA)
MaryAnn Reynolds (Department of Accounting, College of Business & Economics, Western Washington University, Bellingham, Washington, USA)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 9 May 2008

Abstract

Purpose

The purpose of this paper is to engage a different notion of feminism in accounting by addressing the issues of feminism, balance, and integration as a means of understanding differently the world for which one accounts. The ideas are communicated by the sharing of experiences through myth and storytelling.

Design/methodology/approach

An alternative lens for understanding the giving of accounts is proposed, drawing on earlier feminist accounting literature as well as storytelling and myth.

Findings

Including the subjective and intersubjective approaches to experiencing and understanding the world recommends an approach whereby both the feminine‐intuitive and the masculine‐rational processes are integrated in constructing decision models and accounts.

Research limitations/implications

Through an expanded view of values that can be included in reporting or recounting a different model is seen, and different decisions are enabled. The primary limitation is having to use words to convey one's subjective and intersubjective understandings. The written medium is not the most natural language for such an undertaking.

Practical implications

By enabling the inclusion of more feminine values, a way is opened to engage more holistically with the society in which decisions are embedded.

Originality/value

Drawing on the storytelling tradition, a holistic model is suggested that can lead to emergence of a more balanced societal reporting.

Keywords

Citation

Dillard, J. and Reynolds, M. (2008), "Green Owl and the Corn Maiden", Accounting, Auditing & Accountability Journal, Vol. 21 No. 4, pp. 556-579. https://doi.org/10.1108/09513570810872923

Publisher

:

Emerald Group Publishing Limited

Copyright © 2008, Emerald Group Publishing Limited