Green Owl and the Corn Maiden

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.

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