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1 – 10 of 40I provide an exploration and critique of reflexive research practice, which explores the nature of reflexivity, its relevance to and influence on accounting academic identity…
Abstract
Purpose
I provide an exploration and critique of reflexive research practice, which explores the nature of reflexivity, its relevance to and influence on accounting academic identity formation.
Design/methodology/approach
The paper gives detailed explanations of three different approaches to reflexivity dependent on perspectives on reality and exemplifies the chosen approach – intersubjective reflexivity. It draws from three personal experiences to illustrate intersubjective reflexive practice in action and its impact on academic identity, including my own identity as a feminist accounting academic. The examples involve the process of reflexively “being struck” regarding voice and representation; addressing power, privilege and decolonisation in knowledge production; and negotiating insider/outsider academic identities.
Findings
I reconceptualise and illustrate reflexivity as academic identity formation that enables transformative experience and more reflexive academic praxis within a turbulent academic context. Reflexive academic identity formation will resonate with accounting academics who are reflecting on the role and purpose of the accounting academy and their identity within it.
Originality/value
The paper provides a significant contribution into understanding intersubjective reflexivity, by reconceptualising intersubjective reflexivity beyond research and applying it to the identity formation of accounting academics. I identify the process of reflexive identity transformation through active engagement in identity work and emotion work, which transforms academic praxis. I argue for a broader more nuanced and power-laden perspective on reflexivity and academic praxis, which moves us to consider the responsibility of our academic identity and actions as accounting academics.
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The purpose of this paper is to present a reflective account of inequalities exposed by the COVID-19 pandemic in the UK and the need for an accounting for care to address them.
Abstract
Purpose
The purpose of this paper is to present a reflective account of inequalities exposed by the COVID-19 pandemic in the UK and the need for an accounting for care to address them.
Design/methodology/approach
A commentary on COVID-19 in the UK and the societal inequalities it has exposed.
Findings
Entrenched societal inequalities relating to age, health, poverty, disability, race and gender in the UK are highlighted through the experience of COVID-19.
Research limitations/implications
Accounting research has a further role to play in exposing inequalities, promoting enhanced measures for inequalities, promoting care and transforming society.
Originality/value
This paper is a unique account and personal viewpoint.
Kathryn Haynes and Anne Fearfull
The aim of this paper is to examine gendered identities of women academics by exploring the interplay and exploitation of internal and external, personal and academic, identities…
Abstract
Purpose
The aim of this paper is to examine gendered identities of women academics by exploring the interplay and exploitation of internal and external, personal and academic, identities. The paper also considers the relative prioritisation of the three main academic activities of teaching, research, and administration, in which an enhanced emphasis on research performance, as opposed to teaching and administration, is what is often deemed to represent “success” in academia.
Design/methodology/approach
Drawing on autoethnographical detail, the paper reflects on the complexities of identities as they are constructed, developed, experienced and understood both by themselves and by others. By presenting several short autobiographical vignettes, the paper examines perceptions of the gendered identity of women in academia as caring, “motherly” and nurturing, and demonstrates attempts to exploit so‐called “natural” feminine, mothering traits as a means of fulfilling the pastoral and administrative components of universities.
Findings
In considering such stereotypes, the paper addresses examples of their self‐fulfilment, whilst considering how academic structures and practices also impose such distinctions, in a context where academic “success” is often typified by research, publications and academic networking.
Originality/value
The paper considers both possibilities for resistance and the negative implications for the career success of women academics, arguing that, until these gendered stereotypes are challenged, women academics will continue to be disadvantaged within academic institutions.
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Keywords
The purpose of this paper is to explore a number of tensions arising in the presentation of autoethnographical research.
Abstract
Purpose
The purpose of this paper is to explore a number of tensions arising in the presentation of autoethnographical research.
Design/methodology/approach
The paper provides a reflexive autoethnographical account of undertaking and publically presenting autoethnographical research.
Findings
The paper problematises the extent and form of disclosure; the voice and representation of the researcher; the difficulties in dealing with sensitive subjects; conflicts between public and private domains; questions of validity; the extent and form of theorisation of autoethnographical narratives; and emotion and performativity in presenting autoethnographical research.
Originality/value
The paper provides an analysis of the potential of autoethnography, while exploring the presentational and performative context of academia.
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Keywords
The aim of this paper is to critically evaluate sexuality and sexual symbolism within the organisational culture of an accounting firm to explore how it is implicated in processes…
Abstract
Purpose
The aim of this paper is to critically evaluate sexuality and sexual symbolism within the organisational culture of an accounting firm to explore how it is implicated in processes of gendering identities of employees within the firm.
Design/methodology/approach
The paper uses a reflexive autoethnographical approach, including short vignettes, to analyse the inter‐relationships between gender, sexuality and power.
Findings
By exploring the symbolic role of artefacts, images, language, behaviours and buildings in creating and maintaining gendered relations, male sexual cultures and female sexual countercultures, the paper finds that sexual symbolism in this accounting firm entwines gendered power and domination, practice and resistance, in complex cultural codes and behaviours. It draws out implications for organisations and accounting research.
Originality/value
The paper extends current conceptualisation of gendered constructs in accounting to include sexuality; applies organisational and feminist theory to autoethnographical experience in accounting; and contributes a seldom‐seen insight into the organisational symbolism and culture of a small accounting firm, rather than the oft‐seen focus on large firms.
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Keywords
The purpose of this paper is to explore the effects of undertaking research on both participants and researcher.
Abstract
Purpose
The purpose of this paper is to explore the effects of undertaking research on both participants and researcher.
Design/methodology/approach
Taking an auto/ethnographic approach, the paper provides a reflexive account of the impact of research on identity construction, especially in relation to the specific areas of the accounting profession and motherhood.
Findings
There are potential therapeutic effects of undertaking and participating in research.
Originality/value
The paper provides an analysis of a little considered area in qualitative research, namely the effects of the research on those involved.
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Andrea B. Coulson, Carol A. Adams, Michael N. Nugent and Kathryn Haynes
The purpose of this paper is to explore the potential of the metaphor of capital, and to chart the development of the multiple capitals concept in the International…
Abstract
Purpose
The purpose of this paper is to explore the potential of the metaphor of capital, and to chart the development of the multiple capitals concept in the International < IR > Framework and consider how it might develop and be used. In doing so, the paper discusses the implications of the contributions to this special issue in the further development of the capitals concept.
Design/methodology/approach
The authors draw on documents of the International Integrated Reporting Council (IIRC) and review the literature on capitals to consider the formation of the metaphor of multiple capitals. This is reflected upon while recognising the varied involvement of the authors with the IIRC capitals conception. The challenges of conceiving a multiple capitals framework are critiqued with reference to empirical and theoretical contributions drawn from recognition of planetary boundaries, gendered capitals, power and intersection of capitals and important practical and conceptual insights raised by papers in this special issue.
Findings
The authors find that the agenda of the IIRC is a shift from a “financial capital market system” to an “inclusive capital market system” through recognition of multiple capitals and integrated reporting and thinking. It is emphasised that their vision is not intended as a call for the measurement of these various capitals in monetary terms alone. Through insights from research on planetary boundaries and gendered capitals, the authors critique the potential communsurability of capitals and make visible potential tensions between them. Some of the challenges and opportunities when reporting on multiple capitals are recognised. These include: use of the capitals terminology; analysing connectivity between the capitals; the extent to which value created (and depleted) by each capital should be monetised and highlight possibilities for future research.
Practical implications
Reflecting on the vision of the IIRC, the authors use the critical potential of the metaphor to highlight the IIRC’s vision and understand the role of multiple capitals and potential tensions between them. The authors provide normative insights into the need for engagement on the philosophies of integrated thinking and symbolism of capital and multiple capitals as the way forward.
Originality/value
It is through discussions around multiple capitals – what is in, what is out, how capital is valued – that metaphors will be (re)created. By considering the notion of capital in < IR > and critiquing this with reference to research insights, the authors seek to open up debate on the framing of multiple capitals.
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The purpose of this paper is to offer a research note exploring how feminist methodologies could bring new insights into research on gender in the accounting context.
Abstract
Purpose
The purpose of this paper is to offer a research note exploring how feminist methodologies could bring new insights into research on gender in the accounting context.
Design/methodology/approach
The paper applies some central tenets of feminist research methodology to a brief critique of current research on gender and accounting, in order to overcome some of the power relationships inherent within the research and define a more explicitly political research agenda.
Findings
The paper suggests that much research in the accounting is concerned with gender‐as‐a‐variable, rather than being distinctly feminist, thus missing the opportunity to radicalise the agenda. It calls for a wider application of feminist methodology to the accounting context.
Originality/value
This paper offers a brief insight into the discipline of accounting to discuss the interaction of research methodology and gender in this particular environment.
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This paper seeks to critique recent research on gender and accounting to explore how feminist methodology can move on and radicalise the gender agenda in the accounting context.
Abstract
Purpose
This paper seeks to critique recent research on gender and accounting to explore how feminist methodology can move on and radicalise the gender agenda in the accounting context.
Design/methodology/approach
After examining current research on gender and accounting, the paper explores the nature of feminist methodology and its relation to epistemology. It explores three inter‐related tenets of feminist methodology in detail: power and politics, subjectivity and reflexivity.
Findings
The paper suggests that much research in the accounting is concerned with gender‐as‐a‐variable, rather than being distinctly feminist, thus missing the opportunity to radicalise the agenda. It makes suggestions for how a feminist approach to methodology could be applied to the accounting context.
Originality/value
The paper calls for a wider application of a feminist approach to accounting research and gives suggestions as to where this might be applied.
Details