Accounting for diversity: the construction of organizations by measuring them

Journal of Human Resource Costing & Accounting

ISSN: 1401-338X

Article publication date: 3 July 2007

465

Citation

(2007), "Accounting for diversity: the construction of organizations by measuring them", Journal of Human Resource Costing & Accounting, Vol. 11 No. 2. https://doi.org/10.1108/jhrca.2007.31611baa.001

Publisher

:

Emerald Group Publishing Limited

Copyright © 2007, Emerald Group Publishing Limited


Accounting for diversity: the construction of organizations by measuring them

Special issue on Accounting for diversity: the construction of organizations by measuring them

The Journal of Human Resource Costing & Accounting (JHRCA) is pleased to announce a special issue focusing on diversity in the accounting profession and on the relationship between diversity and human resource costing and accounting. The special issue is guest edited by Karin Jonnergrd, Vxj University, Jonas Mnsson, National Institute for Working Life at Gotland, and Anna Stafsudd, Lund University.

Research in accounting has long recognized the importance of what gets measured for the performance of individuals and firms. The ways in which we define, measure and apply different accounting and performance criteria as well as how we report them in, for example, annual reports are important signals that have substanti al influence on the behavior of organizational members as well as other stakeholders. Indeed, a growing literature within research on gender and diversity claims that discrimination or gendering of organizations does not take place in an open fashion, but is a part of the structure and taken-for- granted practices of the organization; practices such as accounting and performance criteria. Despite their potentially beneficial relationship, the literature on performance measures and on gendering of organizations have not been simultaneously treated to a large extent. Thus, the object for this special issue is to focus on the relationship between the application of different accounting and performance measures and the social ordering of the organization as well as its relationship with stakeholders. Furthermore, the special issue will focus on the diversity of the profession – accountants and auditors – who in their turn have an important influence as reproducers of and decision makers over these measures.

Some issues of specific interest, while not excluding others, are:

  • theoretical approaches to and empirical studies of the influences of performance and other accounting measures on the social ordering of the organization;

  • diversity perspectives on the development and implementation of human resource costing and accounting practices;

  • the accounting for diversity in annual reports;

  • the influence of information on diversity for organizations' relations with different external stakeholders;

  • diversity in the accounting profession; and

  • the influence of human resource costing and accounting practices on accounting professionals' work environment and careers.

In order to develop this theme we are inviting contributions for a special issue of Journal of Human Resource Costing & Accounting. Papers are invited for submission as soon as possible and the submission deadline is 15 November 2007. Potential authors are invited to discuss the issue with the corresponding Guest Editor: Karin Jonnergard, Växjö University, Karin.Jonnergard@vxu.se

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