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Article
Publication date: 31 August 2010

Orthodoxia Kyriacou, Jatin Pancholi and Angathevar Baskaran

The purpose of this paper is to explore the representation of women in two Indian accounting professional bodies' web sites: The Institute of Chartered Accountants of…

Abstract

Purpose

The purpose of this paper is to explore the representation of women in two Indian accounting professional bodies' web sites: The Institute of Chartered Accountants of India (ICAI) and The Institute of Cost and Works Accountants of India (ICWAI).

Design/methodology/approach

The paper uses content analysis to explore the content of the web sites of the ICAI and ICWAI. The paper provides a multi‐disciplinary framework to explore the Indian accountancy bodies' presentation of self through their web sites.

Findings

The paper finds that the two Indian bodies appear to be visibly masculine; the representation of women in these two web sites is either weak or non‐existent. Further, the paper finds that the language used in these sites largely excludes women by referring predominately to the masculine as representing the norm.

Research limitations/implications

The content analysis has its own inherent limitations, together with the use of the information contained in the web sites.

Practical implications

The paper has important practical implications for policy initiatives. It argues for greater consistency in the use of inclusive language and for careful consideration of the ways that women are portrayed in the web sites.

Originality/value

The value of this paper rests on the exploration of the two Indian accountancy bodies' web sites and in encouraging debate on women's professional accountancy issues, in a country which is increasingly driven by globalised market forces.

Details

Qualitative Research in Accounting & Management, vol. 7 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

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Article
Publication date: 16 August 2011

Roger Johnston and Orthodoxia Kyriacou

This paper seeks to explore the ways in which discrimination is exercised institutionally. The paper takes as its focus the UK institutional structures of accountancy.

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951

Abstract

Purpose

This paper seeks to explore the ways in which discrimination is exercised institutionally. The paper takes as its focus the UK institutional structures of accountancy.

Design/methodology/approach

The paper uses a conceptual framework which explores the connections between institutional structures of UK accountancy and the rich experiences of individuals.

Findings

The narrative themes clearly illustrate the intersection of gender, ethnicity and identity across the institutional structures. Varying degrees of inclusion and exclusion are visible in the accountancy workplace.

Research limitations/implications

The oral history approach has its inherent limitations and many of the respondents were “snowball” contacts rather than drawn from a large randomly chosen selection.

Practical implications

This paper prioritises individual experience of unfair discrimination. Although research in this area of accountancy is emergent, it argues that the voice of the individual needs to be listened to by the institutions which form UK accountancy in order to facilitate equality and diversity.

Originality/value

The value of this study rests with the illumination of accountancy experiences which otherwise may have been silenced by the institutional structures of accountancy.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 30 no. 6
Type: Research Article
ISSN: 2040-7149

Keywords

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Book part
Publication date: 15 December 2011

Abstract

Details

Accounting in Asia
Type: Book
ISBN: 978-1-78052-445-0

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Article
Publication date: 31 August 2010

Grant Samkin

The purpose of this paper is to provide an introduction and overview of the various papers in this special issue.

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7720

Abstract

Purpose

The purpose of this paper is to provide an introduction and overview of the various papers in this special issue.

Design/methodology/approach

This takes the form of a discussion paper that explores a number of issues relating to accounting in the media.

Findings

The paper describes a variety of theoretical, methodological and empirical approaches used in the papers for this special issue. In addition, the paper suggests that although the media have provided a rich source of data that has informed accounting research, the use of media and media texts will remain a fertile area of research.

Practical implications

The portrayal of accounting in the media is of interest to accounting researchers, practitioners, trainees and auditors.

Originality/value

This special issue provides a range of examples of accounting in the media and sets an agenda for future research.

Details

Qualitative Research in Accounting & Management, vol. 7 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Content available
Article
Publication date: 28 March 2008

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807

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 21 no. 3
Type: Research Article
ISSN: 0951-3574

Abstract

Details

Equality, Diversity and Inclusion: An International Journal, vol. 30 no. 6
Type: Research Article
ISSN: 2040-7149

Content available
Article
Publication date: 1 May 2006

Downloads
810

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 3
Type: Research Article
ISSN: 0951-3574

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