The processes of inclusion and exclusion: The role of ethnicity and class in women’s relation with the accounting profession

Abstract

Purpose

The purpose of this paper is to revisit the issue of the entry of women into the Anglo-Australian accounting profession in the Second World War and provide insights on the role that gender, class, and ethnicity played in mediating women’s relations with the accounting profession in that period.

Design/methodology/approach

The study is based on the narratives of three women from diverse social backgrounds who entered the Anglo-Australian profession during this period.

Findings

The analysis indicates that while participants had the mindset needed for accounting work, the more removed the individual’s perceived social identity was from her perception of the dominant British, white, middle-class ideology of the profession, the less likely she was to embrace the opportunity to join the accounting profession. The distance was anchored in social (ethnicity and class) and historical forces. The study also finds that the appropriation of education and credentials ameliorated disadvantages accruing from gender and working-class status.

Practical implications

This study has implications for our understanding of the accounting profession and what is required to reduce the risks of marginalization in a contemporary setting.

Originality/value

The study provides a richer understanding of how class and ethnicity shape the female experience differently. The results also demonstrate that in times of social change, the processes of inclusion and exclusion are not confined to the deliberations of the accounting profession but also the individual. Whether the women valued accounting as an occupation depended on whether or not if offered them the freedom to achieve what they valued most. At the same time, however, the freedom to realize what they valued most was a function of class and ethnicity. Finally, the results demonstrate the capacity of unique experience to shape the perceptions, aspirations and actions of women.

Citation

Hayes, C. and Jacobs, K. (2017), "The processes of inclusion and exclusion: The role of ethnicity and class in women’s relation with the accounting profession", Accounting, Auditing & Accountability Journal, Vol. 30 No. 3, pp. 565-592. https://doi.org/10.1108/AAAJ-04-2015-2024