收银员对组织的贡献:女性主义的会计和反击视角

IF 3.8 3区 管理学 Q1 BUSINESS, FINANCE
Nathalie Clavijo, Claire Dambrin
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引用次数: 0

摘要

本文考察了一个低技能、性别化的职业群体如何集体对抗其对组织绩效贡献的陈述。我们将这一过程置于反账户的文献中——旨在纠正感知到的伤害或不公正的替代陈述。我们的研究集中在收银员身上,在他们组织的性别术语中,他们被称为“收银员”,在高度男性化的建筑用品行业。利用女性主义的柜台账户理论和为期一年的两个层次(在商店和收银员工作组)的民族志,我们表明收银员产生了三个柜台账户:(1)突出其会计和销售技能的职业资格,(2)将其客户信用活动重新定义为对销售的贡献,以及(3)在跟踪结账时销售的仪表板中对其销售活动进行量化。这些反描述挑战了父权社会结构,这种结构将她们的工作视为地位低下的“女性工作”,将她们物化,并掩盖了她们对组织绩效的贡献。我们从内部提出了反账户的概念,表明它们不仅谴责压迫,而且还将陈规定型的性别和阶级规范作为集体赋权的资源。我们还强调内部组织支持如何促进职业群体对其代理的认识。最后,我们认为,必须从弱势群体本身的角度来评估反账户的潜力和局限性,扩大他们作为“他者”为“他者”生产的解放工具的理解。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Cashiers' contribution to organizations: A feminist perspective of accounting and countering

This paper examines how a low-skilled, gendered occupational group collectively counters representations of its contribution to organizational performance. We situate this process within the literature on counter accounts—alternative representations designed to rectify perceived harms or injustices. Our study focuses on cashiers, referred to as “checkout hostesses” in their organization's gendered terminology, in the highly masculine building supplies sector. Drawing on a feminist theorization of counter accounts and a 1-year ethnography at two levels (in a store and in a cashiers' working group), we show that cashiers produce three counter accounts: (1) a vocational qualification that highlights their accounting and selling skills, (2) a reframing of their customer credit activities as a contribution to sales, and (3) a quantification of their selling activity in a dashboard tracking sales at the checkout. These counter accounts challenge patriarchal social structures that frame their job as a low-status “woman's job,” objectify them, and overshadow their contribution to organizational performance. We advance the concept of counter accounts from the inside, showing that they do not merely denounce oppression but also repurpose stereotypical gender and class norms as resources for collective empowerment. We also emphasize how internal organizational support fosters occupational groups' awareness of their agency. Finally, we argue that the potential and limitations of counter accounts must be assessed from the perspective of the vulnerable group itself, broadening their understanding as emancipatory tools produced for the “other” by the “other.”

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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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