Gender stereotypes of women accounting academics in Colombia

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE

Critical Perspectives on Accounting Pub Date : 2024-11-24 DOI:10.1016/j.cpa.2024.102772

Katherine Restrepo Quintero , Candy Chamorro González , Ruth Alejandra Patiño-Jacinto , Kathryn Haynes

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Abstract

This paper brings new insights into gender relations within the accounting academy and wider society for women accounting academics in Colombia, which supports understanding of the conditions of knowledge production. Historically, women have been conditioned by prejudices built by stereotypes that pass from generation to generation, which are resistant to change, and cause inequalities and inequities in the accounting discipline. Drawing from semi-structured interviews, we identify the stereotypes arising from beliefs and customs which give rise to prejudice towards women accounting academics in Colombia, affecting their roles and occupations. We argue that stereotypes are historically embedded and derived from patriarchy within Colombian society. Despite the persistence of some stereotypes, we identify women’s perceptions of, struggles with and actions towards changing stereotypes in the interests of transforming gender relations. We show that transformations are occurring in the social categories to which women accounting academics belong, where traditionally being a woman and having a family has been a negative element. Our research supports an enhanced understanding of social categories of gender, of the lived experiences of women accounting academics, and gives voice to the narratives and imaginaries that continue to support a more advanced society in Colombia.

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哥伦比亚女性会计学者的性别陈规定型观念

本文为哥伦比亚女性会计学者在会计学术界和更广泛社会中的性别关系带来了新的见解，有助于理解知识生产的条件。从历史上看，妇女一直受到世代相传的陈规定型观念所造成的偏见的影响，这种偏见难以改变，并造成了会计学科中的不平等和不公平。通过半结构式访谈，我们确定了由信仰和习俗产生的陈规定型观念，这些观念导致了对哥伦比亚女性会计学者的偏见，影响了她们的角色和职业。我们认为，陈规定型观念在历史上根深蒂固，源于哥伦比亚社会的父权制。尽管一些陈规定型观念持续存在，但我们发现了女性对陈规定型观念的看法、与之斗争的过程以及为改变性别关系而采取的行动。我们的研究表明，女性会计学者所属的社会类别正在发生转变，在这些类别中，身为女性和拥有家庭在传统上一直是一个负面因素。我们的研究有助于加深对性别社会类别和女会计学者生活经历的理解，并为继续支持哥伦比亚建设更先进社会的叙事和想象提供了声音。

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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来源期刊

Critical Perspectives on Accounting BUSINESS, FINANCE-

CiteScore

9.40

自引率

7.80%

发文量

期刊介绍： Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations