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Article
Publication date: 30 October 2023

Nathalie Clavijo, Ludivine Perray-Redslob and Emmanouela Mandalaki

This paper aims to examine how an alternative accounting system developed by a marginalised group of women enables them to counter oppressive systems built at the intersections of…

Abstract

Purpose

This paper aims to examine how an alternative accounting system developed by a marginalised group of women enables them to counter oppressive systems built at the intersections of gender, class and race.

Design/methodology/approach

The authors draw on diary notes taken over a period of 13 years in France and Senegal in the context of the first author's family interactions with a community of ten Black immigrant women. The paper relies on Black feminist perspectives, namely, Lorde's work on difference and survival to illuminate how this community of women uses the creative power of its “self-defined differences” to build its own accounting system – a tontine – and work towards its emancipation.

Findings

The authors find that to fight oppressive marginalising structures, the women develop a tontine, an autonomous, self-managed, women-made banking system providing them with cash and working on the basis of trust. This alternative accounting scheme endeavours to fulfil their “situated needs”: to build a home of their own in Senegal. The authors conceptualise the tontine as a “situated accounting” scheme built on the women's own terms, on the basis of sisterhood and opacity. This accounting system enables the women to work towards their “situated emancipation”, alleviating the burden of their marginalisation.

Research limitations/implications

This paper gives visibility to vulnerable women's agentic capacities through accounting. As no single story captures the nuances and complexities of accounting, further exploration is encouraged.

Originality/value

This paper contributes to the counter-accounting literature that engages with vulnerable, “othered” populations, shedding light on the counter-practices of accounting within a community of ten Black precarious women. In so doing, this study problematises these counter-practices as intersectional and built on “survival skills”. The paper further outlines the emancipatory potential of alternative systems of accounting. It ends with some reflections on doing research through activist curiosity and the need to rethink academic research and knowledge in opposition to dominant epistemic standards of knowledge creation.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 10 October 2023

İlkay Baliç

This article tackles the intersection of mothering and labor through the author's own experience as a feminist mother/manager from Istanbul, Turkey. It aims to revisit the first…

Abstract

Purpose

This article tackles the intersection of mothering and labor through the author's own experience as a feminist mother/manager from Istanbul, Turkey. It aims to revisit the first years of motherhood, exploring the struggle to invent a peculiar maternal subjectivity in opposition and negotiation with the patriarchal institution of motherhood, the new definition of maternal labor in a highly digital, neoliberal context and the issue of marital fairness in a dual-income heterosexual marriage.

Design/methodology/approach

The article presents an autoethnographic, retrospective and introspective inquiry into the first seven years of the author's mothering experience in order to offer an in-depth exploration of the various aspects of contemporary maternal labor.

Findings

The article shows how maternal labor has shifted in nature and expanded in scope in a contemporary non-Western context. It investigates the dissolution of the spatial, temporal and sensorial boundaries between the managerial labor dedicated to the workplace, and to the family. Highlighting the similarities of the two forms of labor, the article manifests the materiality, tangibility and visibility of maternal labor.

Research limitations/implications

Further intersectional studies shall be beneficial to redefine maternal labor in different contexts.

Practical implications

Departing and diverting from the terms “invisible labor” and “mental load”, the article suggests a shift in terminology to stress the multifaceted medley of managerial tasks mothers undertake today.

Originality/value

The article provides an original take on maternal labor through the first-hand experience of a middle-class, professional mother from Istanbul, Turkey.

Details

Equality, Diversity and Inclusion: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-7149

Keywords

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