Gender and accountancy: a response to Tinker and Neimark

Article Abstract:

Questionable conclusions may result if analysis of women's oppression neglects qualities particular to that oppression and prime causality is limited to the role of capitalism. Recent and substantial increases in the number of women becoming accountants suggest that women are actively attempting to improve their work world position, rather than being molded to fit capitalism's needs. Male-dominated occupational groupings (such as accounting) have class and gender interests in excluding women. Such exclusion may be gender rational as far as men are concerned, but not in terms of capitalist rationality. Mechanization of professional, as opposed to organizational, knowledge may make accounting more proletarian in nature, fostering the replacement of males with lower-status women. Only by improving women's status in the profession can the status of the profession be maintained.

Usage, Grammar, Comparative and general, Grammar, Capitalism, Sexism, Patriarchy

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The social construction of positive choices

Article Abstract:

The social construction perspective offers a broader, more inclusive explanation for the selection of accounting practices than the positive theory perspective. The positive theory perspective considers managerial choice of accounting practices as a function of a limited set of economic factors. On the other hand, the social construction perspective recognizes the influence of social factors on managerial choice and takes into consideration the social contingent nature of the choices made in the selection of accounting practices.

Management

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