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La question du genre en comptabilité : analyses théoriques et méthodologiques

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  • Lambert, Caroline

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  • Dambrin, Claire

    ()

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    Abstract

    Gender issues are examined in the French and the Anglo-Saxon accounting literatures. The authors propose an overview of the theoretical frameworks and the methodologies used in the selected articles. An analysis of the glass ceiling in the accounting profession is provided. This article highlights the triple nature (individual, organisational and social) of obstacles that hinder the career path of women in the accounting profession. The detailed analysis of this specific theme confirms that methodological, theoretical and political questions are deeply embedded.

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    File URL: http://www.hec.fr/var/fre/storage/original/application/c093fd0cd1c6ca3d7f7959ee34caadf2.pdf
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    Bibliographic Info

    Paper provided by HEC Paris in its series Les Cahiers de Recherche with number 843.

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    Length: 26 pages
    Date of creation: 07 Jul 2006
    Date of revision:
    Handle: RePEc:ebg:heccah:0843

    Contact details of provider:
    Postal: HEC Paris, 78351 Jouy-en-Josas cedex, France
    Web page: http://www.hec.fr/
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    Related research

    Keywords: gender; glass ceiling; accounting profession; feminism; methodology;

    This paper has been announced in the following NEP Reports:

    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Grey, C., 1998. "On being a professional in a "Big Six" firm," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 569-587.
    2. Adams, Carol A. & Harte, George, 1998. "The changing portrayal of the employment of women in British banks' and retail companies' corporate annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 781-812, November.
    3. Loft, Anne, 1992. "Accountancy and the gendered division of labour: A review essay," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 367-378.
    4. Roberts, Jennifer & Coutts, J. Andrew, 1992. "Feminization and professionalization: A review of an emerging literature on the development of accounting in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 379-395.
    5. Kirkham, Linda M. & Loft, Anne, 1993. "Gender and the construction of the professional accountant," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 507-558, August.
    6. Barker, Patricia C. & Monks, Kathy, 1998. "Irish women accountants and career progression: a research note," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 813-823, November.
    7. Hull, Rita P. & Umansky, Philip H., 1997. "An examination of gender stereotyping as an explanation for vertical job segregation in public accounting," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 507-528, August.
    8. Linda Hantrais, 1995. "A comparative perspective on gender and accountancy," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 197-215.
    9. Hopwood, Anthony G., 1987. "Accounting and gender: An introduction," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 65-69, January.
    10. Burrell, Gibson, 1987. "No accounting for sexuality," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 89-101, January.
    11. Kirkham, Linda M., 1992. "Integrating herstory and history in accountancy," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 287-297.
    12. Hines, Ruth D., 1992. "Accounting: Filling the negative space," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 313-341.
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