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The purpose of this paper is to engage a different notion of feminism in accounting by addressing the issues of feminism, balance, and integration as a means of understanding differently the world for which one accounts. The ideas are communicated by the sharing of experiences through myth and storytelling.

An alternative lens for understanding the giving of accounts is proposed, drawing on earlier feminist accounting literature as well as storytelling and myth.

Including the subjective and intersubjective approaches to experiencing and understanding the world recommends an approach whereby both the feminine‐intuitive and the masculine‐rational processes are integrated in constructing decision models and accounts.

Through an expanded view of values that can be included in reporting or recounting a different model is seen, and different decisions are enabled. The primary limitation is having to use words to convey one's subjective and intersubjective understandings. The written medium is not the most natural language for such an undertaking.

By enabling the inclusion of more feminine values, a way is opened to engage more holistically with the society in which decisions are embedded.

Drawing on the storytelling tradition, a holistic model is suggested that can lead to emergence of a more balanced societal reporting.

The purpose of this paper is to reflect on the varied concerns of delegates at an international accounting conference.

The methodology takes the form of a prose article and accompanying fictional poem.

Accounting conferences gather many different voices and points of view, but with a degree of commonality in themes.

The paper encourages the use of creative expression to represent areas of research and enquiry.

A review of some of the proceedings of a major conference is structured in a novel manner, combining the use of the cento (a composite, “found” poem) with prose.

The emphasis of this survey is on motion picture reference material that has been published since 1982. This update does not, for the most part, include titles covered in a prior RSR article (1:4; 1983), written by myself, or in an even earlier article by Leslie Kane (7:1; 1979). In those few instances where titles that have appeared in the earlier RSR film surveys are discussed, it is because they now have a new subject emphasis.

This paper aims to explain why Fairtrade International (FI), an organization committed to empowering the producers of Fairtrade certified products, at times (paradoxically), excluded them from its highest bodies of governance. A within-case study of Fairtrade’s inclusive and exclusive reforms over 25 years, along with insights from the social enterprise, hybrid governance and political sociology literatures, is used to generate several propositions about how voluntary sustainability standards-setting organizations (VSSSOs) engage stakeholders – especially producers – in governance.

This study uses process-tracing methodology, which focuses on the sequential, intervening processes that link potentially important variables within a single case. It draws on data from over 100 interviews and nearly 6,000 archival documents collected from FI and its member Max Havelaar Netherlands. Causal process observations were extracted from the documents and compiled to create a 68,000-word chronological narrative used to evaluate six potential explanations of Fairtrade’s governance reforms: legitimacy, resources, identity, oligarchic tendency, leadership and producer mobilization.

This study finds that Fairtrade’s inclusion/exclusion of producers reflected its desire to increase its moral legitimacy among external actors and understanding of how to signal legitimacy. The discussion proposes that VSSSOs, especially in times of heightened competition, leverage their comparative advantages to differentiate themselves from other organizations. In cases (like FI) in which the advantage is legitimacy, changing notions of legitimacy may have a destabilizing effect on governance.

This evidence-based account of FI’s governance decisions should help resolve some debates about the nature of FI’s relationship with producer groups. The broader propositions offer guidance for future cross-case research aiming to explain VSSSOs’ governance structure and hybrid governance, more generally. Because FI includes producers in governance to a much greater extent than most VSSSOs, it is an important case.

Research and theory indicate that macro-level variables can influence the effects of individual-level factors on the economic behavior of women; however, this has rarely been examined with regard to women ' s entrepreneurship. Entrepreneurship has thus far been examined from a gender-neutral perspective. The purpose of this paper is to address this gap by deriving predictions using a sociological model of gender stratification and examining the effects of gendered institutions on women ' s entrepreneurship.

Using the Global Entrepreneurship Monitor (GEM) dataset comprising over 40,000 individuals across 30 countries combined with data from the Global Gender Gap Index (GGGI), the authors examined the direct as well as cross-level moderation effects of gendered institutions on the probability of women entering into entrepreneurship.

Results indicated that gendered institutions moderate effects of individual variables on the entrepreneurship of women, suggesting that in theory and research, individual factors affecting women ' s entrepreneurship should be considered within the larger cultural context.

The findings provide additional evidence for the gender stratification theory of women ' s economic activity. Future research should examine alternative operationalizations of the variables, as well as effects of additional gendered institutions.

Results suggest that changes may be needed in entrepreneurship development policies in countries with cultural values creating barriers for women ' s entrepreneurship.

This multi-level analysis is derived from a theoretical framework and helps account for the rates of entrepreneurial activity found among women across many countries.