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Green Owl and the Corn Maiden

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  • Jesse Dillard
  • MaryAnn Reynolds

Abstract

Purpose - The purpose of this paper is to engage a different notion of feminism in accounting by addressing the issues of feminism, balance, and integration as a means of understanding differently the world for which one accounts. The ideas are communicated by the sharing of experiences through myth and storytelling. Design/methodology/approach - An alternative lens for understanding the giving of accounts is proposed, drawing on earlier feminist accounting literature as well as storytelling and myth. Findings - Including the subjective and intersubjective approaches to experiencing and understanding the world recommends an approach whereby both the feminine‐intuitive and the masculine‐rational processes are integrated in constructing decision models and accounts. Research limitations/implications - Through an expanded view of values that can be included in reporting or recounting a different model is seen, and different decisions are enabled. The primary limitation is having to use words to convey one's subjective and intersubjective understandings. The written medium is not the most natural language for such an undertaking. Practical implications - By enabling the inclusion of more feminine values, a way is opened to engage more holistically with the society in which decisions are embedded. Originality/value - Drawing on the storytelling tradition, a holistic model is suggested that can lead to emergence of a more balanced societal reporting.

Suggested Citation

  • Jesse Dillard & MaryAnn Reynolds, 2008. "Green Owl and the Corn Maiden," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(4), pages 556-579, May.
    • Handle: RePEc:eme:aaajpp:v:21:y:2008:i:4:p:556-579
    DOI: 10.1108/09513570810872923
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    References listed on IDEAS

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    1. Burrell, Gibson, 1987. "No accounting for sexuality," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 89-101, January.
    2. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
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    4. Haynes, Kathryn, 2007. "Moving the gender agenda or stirring chicken’s entrails?: where next for feminist methodologies in accounting?," The York Management School Working Papers 27, The York Management School, University of York.
    5. Jane Broadbent & Linda Kirkham, 2008. "Glass ceilings, glass cliffs or new worlds?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(4), pages 465-473, May.
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    Cited by:

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    3. Maria-Victoria Uribe-Bohorquez & Juan-Camilo Rivera-Ordóñez & Isabel-María García-Sánchez, 2023. "Gender disparities in accounting academia: analysis from the lens of publications," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(7), pages 3827-3865, July.
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    6. Kuasirikun, Nooch, 2011. "The portrayal of gender in annual reports in Thailand," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 53-78.
    7. Jane Broadbent & Linda Kirkham, 2008. "Glass ceilings, glass cliffs or new worlds?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(4), pages 465-473, May.
    8. Kamla, Rania, 2012. "Syrian women accountants’ attitudes and experiences at work in the context of globalization," Accounting, Organizations and Society, Elsevier, vol. 37(3), pages 188-205.
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    11. Warren Maroun, 2020. "A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice," Journal of Business Ethics, Springer, vol. 161(1), pages 187-209, January.
    12. Ouedraogo Alidou, 2018. "Determinants of under-representation of women on Boards of Directors: an exploratory study of African public and private firms," Economics and Business Review, Sciendo, vol. 4(2), pages 98-113, June.
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