LGBTQI+ professional accountants and the consequences of stigmatization: An identity work perspective

IF 3.2 3区 管理学 Q1 BUSINESS, FINANCE
Alessandro Ghio, Bertrand Malsch, Nicholas McGuigan
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Abstract

Using a qualitative research design and drawing on an identity work perspective, we explore how LGBTQI+ professional accountants relate their self-identity to their professional occupation and manage their stigmatized identity at work. Sharing original empirical data from focus groups and semi-structured interviews with LGBTQI+ professional accountants, we show how they engage in inward-facing identity work by resisting stigmatizing pressures by conceiving of a self that is both outside the norm (“deviant”) and adapted to it (i.e., a deviant-adapted self). However, we also find that stigmatized identities can be embraced by participants as legitimate sources of distinct professional dispositions and a more powerful work ethic. This finding offers a less confrontational view of how marginalized identities and sexuality intersect with the accounting profession. In outward-facing processes of identity work, we show considerable variations in how and when participants communicate about their stigmatized identity. Finally, we highlight the collective dynamic of stigma management as a fundamental condition of possibility for targets to overcome the limits of atomized individual action. However, this collective dynamic entails the risk of all targets being absorbed into a collective representation and social-identity that either makes them invisible, or directly opposes certain aspects of their self-identity. In this respect, we show how some of our participants actively contribute to the creation of a collective social-identity to combat stigmatization within firms, which in turn generates symbolic power differentials and symbolic violence within LGBTQI+ professional accountants.

Abstract Image

LGBTQI+专业会计师和污名化的后果:身份工作视角
采用定性研究设计,并借鉴认同工作的视角,我们探讨了LGBTQI+专业会计师如何将他们的自我认同与他们的专业职业联系起来,并在工作中管理他们的污名化认同。我们分享了焦点小组的原始经验数据和对LGBTQI+专业会计师的半结构化访谈,展示了他们如何通过想象一个既在规范之外(“偏差”)又适应它(即,一个适应偏差的自我)的自我来抵制污名化的压力,从而参与面向内部的身份认同工作。然而,我们也发现,被污名化的身份可以被参与者接受,作为独特的职业倾向和更强大的职业道德的合法来源。这一发现为边缘化身份和性别如何与会计职业交叉提供了一种不那么对抗性的观点。在面向外部的身份工作过程中,我们发现参与者在如何以及何时沟通他们被污名化的身份方面存在相当大的差异。最后,我们强调耻辱管理的集体动力是目标克服原子化个人行动限制的可能性的基本条件。然而,这种集体动力带来的风险是,所有目标都被吸收到一种集体表现和社会认同中,这要么使他们不可见,要么直接反对他们自我认同的某些方面。在这方面,我们展示了我们的一些参与者如何积极地为创建集体社会身份做出贡献,以对抗公司内部的污名化,这反过来又在LGBTQI+专业会计师中产生了象征性的权力差异和象征性暴力。
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来源期刊
CiteScore
6.20
自引率
11.10%
发文量
97
期刊介绍: Contemporary Accounting Research (CAR) is the premiere research journal of the Canadian Academic Accounting Association, which publishes leading- edge research that contributes to our understanding of all aspects of accounting"s role within organizations, markets or society. Canadian based, increasingly global in scope, CAR seeks to reflect the geographical and intellectual diversity in accounting research. To accomplish this, CAR will continue to publish in its traditional areas of excellence, while seeking to more fully represent other research streams in its pages, so as to continue and expand its tradition of excellence.
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