{"title":"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","authors":"Kathryn Haynes","doi":"10.1108/aaaj-10-2022-6099","DOIUrl":null,"url":null,"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.","PeriodicalId":132341,"journal":{"name":"Accounting, Auditing & Accountability Journal","volume":"9 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Reflexivity and academic identity in accounting: intersubjective reflexive identity work as a feminist academic\",\"authors\":\"Kathryn Haynes\",\"doi\":\"10.1108/aaaj-10-2022-6099\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":132341,\"journal\":{\"name\":\"Accounting, Auditing & Accountability Journal\",\"volume\":\"9 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-01-05\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting, Auditing & Accountability Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/aaaj-10-2022-6099\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting, Auditing & Accountability Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/aaaj-10-2022-6099","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Reflexivity and academic identity in accounting: intersubjective reflexive identity work as a feminist academic
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.