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LGBTIQ+ staff and shifting client power within professional services firms

Matthew Egan (The Discipline of Accounting, Governance and Regulation, The University of Sydney, Sydney, Australia)
Barbara de Lima Voss (Faculty of Business, Government and Law, University of Canberra, Canberra, Australia)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 26 December 2023

Issue publication date: 13 August 2024

235

Abstract

Purpose

Big 4 professional services firms increasingly lay claim to recruiting and including staff of diverse genders, cultures, ages and sexualities. Drawing on Foucauldian insights, this study explores how LGBTIQ+ staff navigated shifting technologies of client power, at the time marriage equality was legislated in Australia.

Design/methodology/approach

This article explores changing experiences of LGBTIQ+ staff and allies, through 56 semi-structured interviews undertaken through 2018–2019.

Findings

Technologies of client power were central to shaping workplace experiences for LGBTIQ+ staff. However, each firm was also keen to carve unique and bold responses to changing societal attitudes regarding sexuality and gender. These progressive moves did not sit comfortably with all clients, and so this article provides insight into the limitations of client privilege within professional services firms. For staff, this increasing complexity of sometimes opaque, contradictory and shifting technologies of client and firm power, enabled agency to explore a sense of self for some, but continued to exclude others.

Originality/value

Little attention has been directed to exploring challenges for staff of sexual and gendered diversity within professional services firms, or to exploring how staff navigate changing perceptions of client power.

Keywords

Acknowledgements

The authors thank all interviewees that participated in this study. They also thank those who attended seminar presentations of earlier iterations of this paper at Cardiff University, the University of Canberra, and the University of Sydney, as well as at the A-CSEAR Conference at Victoria University in Wellington New Zealand, in December 2022. They gratefully acknowledge funding support from the Accounting Foundation of the University of Sydney.

Citation

Egan, M. and Voss, B.d.L. (2024), "LGBTIQ+ staff and shifting client power within professional services firms", Accounting, Auditing & Accountability Journal, Vol. 37 No. 6, pp. 1537-1557. https://doi.org/10.1108/AAAJ-01-2023-6257

Publisher

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Emerald Publishing Limited

Copyright © 2023, Emerald Publishing Limited

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