关于性别偏见的教学练习

Q1 Social Sciences
Beth M. Ritter , Alexsiara Bynum , Marcia Gumpertz , Tayah Lin Butler
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引用次数: 6

摘要

男性和女性都同样追求会计职业,但在大公司的高层和领导职位中,留在公共会计行业的女性比例在减少(国际注册会计师协会(AICPA) 2019)。虽然有许多变量可能影响这一趋势,但其中一个因素可能是由于职业内部的隐性偏见,女性的晋升机会减少。既然决定追求什么职位、雇佣谁、提拔谁将是学生未来会计职业生涯的重要选择,我们认为有必要让学生认识到会计职业中的性别偏见,并让他们掌握识别和解读隐性性别偏见的技巧。在这次教学练习中,我们的学生参加了一个简单的实验,参加了一个关于性别偏见和职业刻板印象的讲座,并回顾和讨论了从他们的回答中收集的数据。我们发现,按性别分享数据比较有助于激发热烈的讨论,创造难忘的学习经历。我们在一项活动中探讨了性别偏见和性别编码词的主题,该活动旨在测试偏见,并用于在招聘或晋升活动中建立对潜在性别偏见的认识。当这个行业寻求更多地了解如何创造一个包容的环境来留住员工时,这个及时的实验探讨了内隐偏见如何在招聘和晋升中发生,本身就是一种干预。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
An instructional exercise in gender bias

Both men and women pursue careers in accounting equally, but the percentage of women that remain in the public accounting profession dwindles among the higher-tier and lead positions of larger firms (Association of International Certified Public Accountants (AICPA) 2019). While there are many variables that could affect this trend, one factor might be fewer advancement opportunities for women due to implicit bias within the profession. Since decisions about what positions to pursue, who to hire, and who to promote will be important choices in a student’s future accounting career, we thought it would be essential to teach awareness of gender bias in the profession and to prepare students with techniques to recognize and decode implicit gender biases. For this instructional exercise, our students participated in a simple experiment, attended a lecture with discussion on gender bias and occupational stereotypes, and reviewed and discussed the compiled data from their responses. We found that sharing the data comparisons by gender helped to spark lively discussions and create memorable learning experiences. We explore the topics of gender bias and gender coded words in an activity that was developed to test for bias and to be used to build awareness of potential gender bias in hiring or promotion activities. As the profession seeks to understand more about creating an inclusive environment to retain employees, this timely experiment to explore how implicit bias could occur in hiring and promotion is an intervention itself.

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来源期刊
Journal of Accounting Education
Journal of Accounting Education Social Sciences-Education
CiteScore
4.20
自引率
0.00%
发文量
27
期刊介绍: The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.
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