A fairy tale with an unhappy ending: the organizational regulation of “Latina accountant identity” in Spain

Susana Gago-Rodríguez, Laura Lazcano, Carmen Bada
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Abstract

Purpose

Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends on its trade-off with employees’ work identities and personalities. Organizational discourse nurtures this dynamic and interactive process. We focus on the regulation of an (undesired) organizational identity that is born at the intersection of race/ethnicity, gender, sex and migrant discrimination in accounting-related positions. We aim to analyze how Latina accountants who migrate to Spain perceive that their triple status as Latina, women and migrants affects their careers as accountants and interpret whether this triple intersectional discrimination aims to create a Latina accountant’s self-identity.

Design/methodology/approach

This critical study follows a phenomenological approach to analyze the experiences of women born in Latin America who migrated to Spain to occupy accounting-related positions. A thematic analysis of their semi-structured interviews allowed us to examine the challenges faced by Latina accountants in their accounting careers in Spain.

Findings

Our interviewees' narratives display an internalization of, even resignation to, a self-identity that we label “Latina accountant identity.” This identity is based on explicit discrimination discourses that cause them to suffer from the intersection of racism, sexism and migrant conditions and is nurtured by the discourses of their senior managers, co-workers and subordinates.

Originality/value

To the best of our knowledge, this is the first study to frame the regulation of an intersectional discriminatory identity that is used to control Latina accountants from the inside, acting on the triple condition of Latinas, women and foreigners, influencing their self-perceptions regarding work and personal lives.

一个有着不幸结局的童话故事:西班牙对 "拉丁裔会计师身份 "的组织监管
目的身份监管是管理控制一揽子计划的一部分。组织通过调节员工的自我认同来影响他们的行为。这种调节的成功与否取决于它与员工的工作身份和个性之间的权衡。组织话语促进了这一动态的互动过程。我们将重点放在对一种(不受欢迎的)组织身份的监管上,这种身份诞生于与会计相关职位的种族/民族、性别、性别和移民歧视的交叉点。我们旨在分析移居西班牙的拉丁裔会计师如何看待她们作为拉丁裔、女性和移民的三重身份对其会计师职业生涯的影响,并解释这种三重交叉歧视是否旨在创建拉丁裔会计师的自我身份。通过对她们的半结构式访谈进行主题分析,我们得以研究拉丁裔会计师在西班牙的会计职业生涯中所面临的挑战。研究结果我们的受访者的叙述显示了一种自我身份的内在化,甚至是对自我身份的逆来顺受,我们称之为 "拉丁裔会计师身份"。这种身份基于明确的歧视话语,这些话语使她们遭受种族主义、性别歧视和移民条件的交织之苦,并受到其高级经理、同事和下属话语的熏陶。原创性/价值 据我们所知,这是第一项关于交织性歧视身份调节的研究,这种身份被用来从内部控制拉丁裔会计师,作用于拉丁裔女性、女性和外国人的三重条件,影响她们对工作和个人生活的自我认知。
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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