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The purpose of this study is to investigate the effect of anarchist accounting (AA) on stakeholder relationship capability (SRC) in the context of Iranian capital market companies.

This study is based on a descriptive survey-correlation data collection method. As this study is on (AA) and (SRC) in Iran, the population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Among 185 companies (Tehran Stock Exchange [TSE]), 100 companies were selected as samples which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Thus, based on Cochran sampling techniques, 395 questionnaires were returned and became the basis of analysis. Also, partial least square was used to test the research hypothesis.

The statistical findings indicate the fit of the structural desirability of the factor load and according to the standardized coefficient (path coefficient), the dimensions of AA have a negative and significant effect on SRC, because the path coefficient is positive.

Theoretically, to the best of the authors’ knowledge, this study is the first research that tries to examine the stakeholder relationship capability through the link between social/political approaches with accounting procedures, an issue that has not been considered in any prior study. Also, conducting the present study in the conditions of social distrust in the Iranian capital market can be important, because the expansion of anarchist accounting helps to create a level of symmetry and equality in information disclosure and it can create value for shareholders.

This study aims to examine how women entrepreneurs in Kazakhstan's male-dominated sectors utilize the concept of positionality to navigate and redefine gender norms, focusing on their engagement with entrepreneurial masculinities and femininities. It explores the transformative potential of their strategic actions on gender dynamics within the entrepreneurial ecosystem.

Employing qualitative research through 27 in-depth interviews, this study adopts constructivist grounded theory to delve into how women entrepreneurs interact with gender norms within their entrepreneurial context. This approach highlights the dynamic interplay between gender norms and the strategies employed by women entrepreneurs to navigate these challenges.

The findings reveal that women entrepreneurs actively employ and navigate entrepreneurial masculinities and femininities as strategies to challenge traditional gender roles. Their approaches vary from conforming to, challenging and creatively redefining the gendered expectations encountered in their entrepreneurial journey. This demonstrates their agency in reshaping gender norms and contributing to the diversity of gender performances within the domain of entrepreneurship.

While focused on Kazakhstan, the study's findings suggest broader implications for understanding gender dynamics in entrepreneurship across different cultural contexts. Future research could extend this inquiry to varied sociocultural settings, employing post-structuralist and ethnographic methodologies to further explore the performance of gender roles and the negotiation of belonging in entrepreneurial contexts.

By foregrounding the concept of positionality, this study enriches the dialogue on gender dynamics within entrepreneurship, offering fresh perspectives on the agency of women entrepreneurs in male-dominated sectors. It illustrates how gender identities and performances are not fixed but are actively constructed and negotiated, contributing to the evolving landscape of entrepreneurial masculinities and femininities.

This article aims to explore the potential of feminist phenomenology as a conceptual framework for advancing women’s entrepreneurship research and the suitability of interpretative phenomenological analysis (IPA) to the proposed framework.

The article critically examines the current state of women’s entrepreneurship research regarding the institutional context and highlights the benefits of a shift towards feminist phenomenology.

The prevailing disembodied and gender-neutral portrayal of entrepreneurship has resulted in an equivocal understanding of women’s entrepreneurship and perpetuated a male-biased discourse within research and practice. By adopting a feminist phenomenological approach, this article argues for the importance of considering the ontological dimensions of lived experiences of situatedness, intersubjectivity, intentionality and temporality in analysing women entrepreneurs’ agency within gendered institutional contexts. It also demonstrates that feminist phenomenology could broaden the current scope of IPA regarding the embodied dimension of language.

The adoption of feminist phenomenology and IPA presents new avenues for research that go beyond the traditional cognitive approach in entrepreneurship, contributing to theory and practice. The proposed conceptual framework also has some limitations that provide opportunities for future research, such as a phenomenological intersectional approach and arts-based methods.

The article contributes to a new research agenda in women’s entrepreneurship research by offering a feminist phenomenological framework that focuses on the embodied dimension of entrepreneurship through the integration of IPA and conceptual metaphor theory (CMT).