文章基本信息

标题：(In)Equality regimes in auditing
本地全文：下载
作者：João Paulo Resende de Lima ; Silvia Pereira de Castro Casa Nova ; Ricardo Gonçalves de Sales 等
期刊名称：Revista Catarinense da Ciência Contábil
印刷版ISSN：1808-3781
电子版ISSN：2237-7662
出版年度：2021
卷号：20
DOI：10.16930/2237-766220213147
语种：English
出版社：Conselho Regional de Contabilidade de Santa Catarina
摘要：The literature about diversity in accounting demonstrates the phenomenon of superinclusion in that it usually focuses on women’s experiences as a universal category but focuses on white women’s experiences. In this text, we argue that intersectional theory is a possible way to address that issue since it is a theory based on considering the interactions between sex, gender, race/ethnicity, and sexuality and how those elements and their interactions give rise to an “inequality regime”. Embracing this framework, we aim to comprehend the professional development of members of non-hegemonic groups who have reached the partner position in auditing firms. We adopted a qualitative research approach, conducting six in-depth interviews with Big Four partners. We analyzed our evidence using Acker’s (2006) “bases of inequalities” and “organizing processes that produce inequality” categories, proposing the empirical category “(un)changing inequality regimes?”. This work expands the literature about diversity by deepening the discussion about the inclusion of minority groups in auditing firms, bringing a Latin American view of diversity practices.