A1 Journal article (refereed)
Management accountants : A gendered image (2024)
Ala-Heikkilä, V., Lämsä, A.-M., & Järvenpää, M. (2024). Management accountants : A gendered image. Critical Perspectives on Accounting, 99, Article 102724. https://doi.org/10.1016/j.cpa.2024.102724
JYU authors or editors
Publication details
All authors or editors: Ala-Heikkilä, Virpi; Lämsä, Anna-Maija; Järvenpää, Marko
Journal or series: Critical Perspectives on Accounting
ISSN: 1045-2354
eISSN: 1095-9955
Publication year: 2024
Volume: 99
Article number: 102724
Publisher: Elsevier
Publication country: United Kingdom
Publication language: English
DOI: https://doi.org/10.1016/j.cpa.2024.102724
Publication open access: Openly available
Publication channel open access: Partially open access channel
Publication is parallel published (JYX): https://jyx.jyu.fi/handle/123456789/93845
Abstract
It has been argued that masculinity in the field of accounting is in flux and that new gendered expectations may be emerging. This study takes an important step toward a discussion on management accountants’ gendered image and broadens understanding of masculinity in the field of management accounting. The question it raises is whether the notion of hegemonic masculinity is dominant in the image and whether the image might be expanding. A qualitative case study of a global technology company was conducted, drawing on 100 of its job advertisements for management accountants and 31 semi-structured interviews with its management accountants and operational managers. The findings revealed that even though some caring attributes, such as empathy, were constructed as important, causing the hegemonic masculinity to seem softer, the image of the ideal management accountant predominantly aligns with hegemonic masculinity, more specifically with transnational business masculinity and entrepreneurialism, which emphasize business performance and maximization of the self. The dominance of hegemonic masculinity leads to the colonization of “othered” bodies, namely women in management accounting. The results critique mainstream management accounting research, which considerably lacks gender analysis.
Keywords: business management; management accounting; care; masculinity; gender; image (profile)
Contributing organizations
Ministry reporting: Yes
VIRTA submission year: 2024
Preliminary JUFO rating: 2
