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Sexuality and sexual symbolism as processes of gendered identity formation

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  • Kathryn Haynes

Abstract

Purpose - The aim of this paper is to critically evaluate sexuality and sexual symbolism within the organisational culture of an accounting firm to explore how it is implicated in processes of gendering identities of employees within the firm. Design/methodology/approach - The paper uses a reflexive autoethnographical approach, including short vignettes, to analyse the inter‐relationships between gender, sexuality and power. Findings - By exploring the symbolic role of artefacts, images, language, behaviours and buildings in creating and maintaining gendered relations, male sexual cultures and female sexual countercultures, the paper finds that sexual symbolism in this accounting firm entwines gendered power and domination, practice and resistance, in complex cultural codes and behaviours. It draws out implications for organisations and accounting research. Originality/value - The paper extends current conceptualisation of gendered constructs in accounting to include sexuality; applies organisational and feminist theory to autoethnographical experience in accounting; and contributes a seldom‐seen insight into the organisational symbolism and culture of a small accounting firm, rather than the oft‐seen focus on large firms.

Suggested Citation

  • Kathryn Haynes, 2013. "Sexuality and sexual symbolism as processes of gendered identity formation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(3), pages 374-398, March.
    • Handle: RePEc:eme:aaajpp:v:26:y:2013:i:3:p:374-398
    DOI: 10.1108/09513571311311865
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    Citations

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    Cited by:

    1. Agrizzi, Dila & Soobaroyen, Teerooven & Alsalloom, Abeer, 2021. "Spatiality and accounting: The case of female segregation in audit firms," Accounting, Organizations and Society, Elsevier, vol. 93(C).
    2. Bitbol-Saba, Nathalie & Dambrin, Claire, 2019. "“It’s not often we get a visit from a beautiful woman!” The body in client-auditor interactions and the masculinity of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    3. Anderson-Gough, Fiona & Edgley, Carla & Robson, Keith & Sharma, Nina, 2022. "Organizational responses to multiple logics: Diversity, identity and the professional service firm," Accounting, Organizations and Society, Elsevier, vol. 103(C).
    4. Rumens, Nick, 2016. "Sexualities and accounting: A queer theory perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 35(C), pages 111-120.
    5. Walther, Luciana & Schouten, John W., 2016. "Next stop, Pleasure Town: Identity transformation and women's erotic consumption," Journal of Business Research, Elsevier, vol. 69(1), pages 273-283.
    6. Sheerin, Corina & Garavan, Thomas, 2022. "Female leaders as ‘Superwomen’: Post-global financial crisis media framing of women and leadership in investment banking in UK print media 2014–2016," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    7. Faragalla Widad Atena & Adriana Tiron-Tudor, 2019. "Gender as a Dimension of Inequality in Accounting Organizations and Developmental HR Strategies," Administrative Sciences, MDPI, vol. 10(1), pages 1-24, December.
    8. Ghio, Alessandro & McGuigan, Nicholas & Powell, Lisa, 2023. "The Queering Accounting Manifesto," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    9. Archel, Pablo & Carrasco, Francisco & García-Benau, María Antonia & Larrinaga, Carlos, 2022. "Intellectual engagements of accounting academics: The ‘forecasted losses' intervention," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    10. Malsch, Bertrand & Tessier, Sophie, 2015. "Journal ranking effects on junior academics: Identity fragmentation and politicization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 84-98.
    11. Durocher, Sylvain & Bujaki, Merridee & Brouard, François, 2016. "Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 1-24.
    12. Haynes, Kathryn, 2017. "Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 110-124.

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