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Strategic management and accounting processes: acknowledging gender

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  • Lee D. Parker

Abstract

Purpose - This paper sets out to investigate and critique the corpus of recent research into gender dimensions of strategic management and accounting processes with a view to establishing the current state of knowledge and offering both future research and policy implications. Design/methodology/approach - A literature‐based analysis and critique are employed. This is constructed from a social constructionist perspective, drawing on concepts of the variably gendered identity of discourse and of process, and a theory of absence. Findings - The study uncovers major gaps in research attention and consequent knowledge concerning gendered characteristics of managers' and accountants' approaches to, and involvement in, strategic management and accounting processes. Evidence suggests that in these processes both feminine and masculine features constitute important but at present inadequately researched and understood modes of operation. Research limitations/implications - This research suggests opportunities for androgynous strategic management and accounting processes that draw on characteristics from both feminine and masculine perspectives. Also identified are a significant array of knowledge absences and related further research questions to be addressed. Originality/value - The study opens up an area of significant research neglect, particularly in accounting. It offers theoretical and methodological paths for moving this research agenda forward.

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  • Lee D. Parker, 2008. "Strategic management and accounting processes: acknowledging gender," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(4), pages 611-631, May.
    • Handle: RePEc:eme:aaajpp:v:21:y:2008:i:4:p:611-631
    DOI: 10.1108/09513570810872941
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    References listed on IDEAS

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    2. Victoria Bogdan & Delia Deliu & Tomina Săveanu & Olimpia Iuliana Ban & Dorina Nicoleta Popa, 2020. "Roll the Dice—Let’s See If Differences Really Matter! Accounting Judgments and Sustainable Decisions in the Light of a Gender and Age Analysis," Sustainability, MDPI, vol. 12(18), pages 1-31, September.
    3. Khalifa, Rihab & Scarparo, Simona, 2021. "Gender Responsive Budgeting: A tool for gender equality," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
    4. Gun Abrahamsson & Hans Englund & Jonas Gerdin, 2011. "Organizational identity and management accounting change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(3), pages 345-376, March.
    5. Komori, Naoko, 2012. "Visualizing the negative space: Making feminine accounting practices visible by reference to Japanese women's household accounting practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 451-467.
    6. Lehman, Cheryl R., 2019. "Reflecting on now more than ever: Feminism in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
    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.
    9. Hüseyin Temiz & Merve Acar, 2023. "Board gender diversity and corporate social responsibility (CSR) disclosure in different disclosure environments," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2247-2264, September.
    10. Jeacle, Ingrid, 2011. "A practice of her own: Female career success beyond the accounting firm," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 288-303.
    11. Teemu Malmi & David S. Bedford & Rolf Brühl & Johan Dergård & Sophie Hoozée & Otto Janschek & Jeanette Willert, 2022. "The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 273-334, September.
    12. Chiara Oppi & Caterina Cavicchi & Emidia Vagnoni, 2021. "The Journey to Gender-Responsive Budgeting: Lessons Learned from Higher Education," Sustainability, MDPI, vol. 13(4), pages 1-23, February.
    13. Tobias Johansson & Gabriella Wennblom, 2017. "In female supervisors male subordinates trust!? An experiment on supervisor and subordinate gender and the perceptions of tight control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 321-345, October.

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