Reflexivity and academic identity in accounting: intersubjective reflexive identity work as a feminist academic

Kathryn Haynes
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引用次数: 2

Abstract

PurposeI 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/approachThe 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.FindingsI 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/valueThe 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.
会计中的反身性与学术认同:主体间性反身认同在女性主义学术中的作用
目的对反身性研究实践进行探索和批判,探讨反身性的本质、与会计学术认同形成的相关性和影响。设计/方法/方法本文详细解释了基于现实视角的三种不同的反身性方法,并举例说明了所选择的方法-主体间反身性。它从三个个人的经历来说明行动中的主体间性反思实践及其对学术认同的影响,包括我自己作为女权主义会计学者的身份。这些例子涉及到关于声音和表现的反射性“被打击”的过程;解决知识生产中的权力、特权和非殖民化问题;协商内部/外部学术身份。我重新定义并说明了反身性作为学术身份的形成,它在动荡的学术背景下实现了变革性的经验和更具反身性的学术实践。反身性学术认同的形成将引起会计学者的共鸣,他们正在反思会计学院的角色和目的以及他们在其中的身份。原创性/价值本文对理解主体间性反身性做出了重大贡献,重新定义了研究之外的主体间性反身性,并将其应用于会计学者的身份形成。我通过积极参与身份工作和情感工作来识别反身性身份转换的过程,这改变了学术实践。我主张对反身性和学术实践采取更广泛、更细致、更充满权力的视角,这促使我们考虑作为会计学者的学术身份和行为的责任。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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