Cheryl R. Lehman

Falling down the Hole in the Middle of the Road: Political Quietism in Corporate Social Reporting

This article critiques “middle‐of‐the‐road” approaches to corporate social reporting and their cautions against radicalising the subject. The historicity of the concept of middle ground is challenged philosophically, politically and socially, by suggesting that its foundations reside in relativism, quietism and pluralism. A counter‐theory is proposed: that the middle ground is a contested terrain that shifts over time with social struggles and conflicts. This proposition is supported by a periodisation analysis of five theoretical themes or trends in the last 30 years of US social responsibility accounting: the Brilovian Critique, the Caring Society Critique, the Caring Market Critique, the Market Re‐regulation Critique, and the Radical Critique. Even if adherence to the middle ground is deemed desirable, it requires a social analysis of the concrete circumstances of each period – today′s middle ground cannot be extrapolated into the future.

Herstory in accounting: The first eighty years

Abstract Practices restricting womens access to the accounting profession have persisted since the early 1900s, yet the accounting literature has generally failed to articulate the nature of these discriminatory practices, and the underlying class and gender conflicts this opposition reveals. Quoting from debates in the early 1900s — “deploring” the admission of women to the profession — I describe the evolution of strategies that restricted certification opportunities, denied participation, and perpetuated alienating social relations. However, description is not the primary aim of this history of female accountants, rather, a theoretical rationale for understanding these stratagems is sought. By contextualizing accounting practice and research within feminist theories of conflict, this research exposes accountings participation in reconstituting the terrain of struggle for an array of social practices towards women: culturally, educationally, economically and politically.

The "real" cultural significance of accounts

Abstract Typically, accounting is portrayed as a passive information service, dedicated to faithfully reporting on economic reality. This paper, in contrast, investigates the re-presentional aspects of accounting, and the part it plays as a symbolic, cultural and hegemonic force, in struggles over the distribution of social income. The issues are examined empirically through the publishing patterns of the Journal of Accountancy, Accounting Review, and Fortune magazine between 1960 and 1973. Chronicling the changes in accounting literature is not our primary concern however. Rather, this work explores the relationships between accounting discourses and the conditions of social conflict in which these discourses are embedded. The evidence suggests that: different accounting journals specialize in different rhetorical functions; that these functions are discharged in harmony with other media and cultural forces (data on Fortunes discursive practices is provided for comparison); and that, over time, the discursive roles of accounting journals change with the evolving hegemonic climate. This paper contends that viewing accounting literature as disinterested inquiry or rigorous scholarship understates the social origins of research. Instead, we suggest that discursive accounting practices are more productively regarded as ideological weapons for participating in conflicts over the distribution of social wealth.

Talking heads: Stereotypes, status, sex-roles and satisfaction of female and male auditors

Abstract Theorizing that organizations re-produce themselves in their own images, where organizational power resides with “mostly masculine men”, researchers posit that both male and female employees will inevitably reject “feminine” stereotypes and adopt “masculine” stereotypes as conditions of moving up the corporate hierarchy. Identifying behavior as masculine or feminine is a historical and culturally determined activity, promoting and maintaining stereotypes. In this paper, we study the identities imposed on audit specialists, referred to as stereotypical sex role characteristics, over a period of five years in order to discover if different profiles exist for: (1) auditors in partnership positions and auditors in staff positions; (2) auditors who experience high job satisfaction levels and those with low job satisfaction levels; and (3) auditors who remain with their firm of employment and those who find new positions. The analysis reveals that a high stereotypical masculine sex-role orientation was significantly (positively) related to higher occupational status and job satisfaction, and lower turnover. Such results illustrate that behavior is culturally restricted as to what is considered socially appropriate, with inevitably limiting and negative consequences on organizational, personal, and social life.

Immigration and neoliberalism: three cases and counter accounts

Purpose - – This paper advocates for critical accounting’s contribution to immigration deliberations as part of its agenda for advancing social justice. The purpose of this paper is to illustrate accounting as implicated in immigration policies of three advanced economies. Design/methodology/approach - – The authors suggest that neoliberal immigration policies are operationalized through the responsibilization of individuals, corporations and universities. By examining three immigration policies from the USA, Canada and the UK, the paper clarifies how accounting technologies facilitate responsibilization techniques, making immigration governable. Additionally, by employing immigrant narratives as counter accounts, the impacts of immigrant lived experiences can be witnessed. Findings - – Accounting upholds neoliberal principles of life by expanding market mentalities and governance, through technologies of measurement, reports, audits and surveillance. A neoliberal strategy of responsibilization contributes to divesting authority for immigration policy in an attempt to erase the social and moral agency of immigrants, with accounting integral to this process. However the social cannot be eradicated as the work illustrates in the narratives and counter accounts that immigrants create. Research limitations/implications - – The work reveals the illusion of accounting as neutral. As no single story captures the nuances and complexities of immigration practices, further exploration is encouraged. Originality/value - – The work is a unique contribution to the underdeveloped study of immigration in critical accounting. By unmasking accounting’s role and revealing techniques underpinning immigration discourses, enhanced ways of researching immigration are possible.

Think Different: Accounting as a Systems Theorist—Gender, Race and Class

Intellectual legacy, but not when we recognize Tony Lowe’s inspirations to think deeply, courageously, and differently; aspirations mirroring intersectionality research. Lowe saw the world as created and recreated, and, as a systems theorist, he saw society, organizations and accounting in complex and fascinating ways. Knowledge like a kaleidoscope contains mesmerizing and infinite possibilities and Lowe’s appreciation of the construction of knowledge combined with his systems perspective recognized that even the smallest shifts in a system—from within and without, holds potentiality. Critique and change were his fundamental passions and entreaty for scholarly work; it is thus unsurprising he stimulates re-imagination of the discipline with gender, race and class explorations. Tony Lowe was a change agent, and we acknowledge in this paper his substantive expansion of the discipline. By reviewing past explorations in intersectionality research and illustrating pathways forward, we honor Lowe’s lasting contributions and take seriously his appeal for fostering change.

Accounting and the public interest

Purpose – Seeks to explore the interplay of accounting and the broad social roles and contexts in which it is manifested.Design/methodology/approach – By mapping the origins of our current place in the world, a cacophony of ideas and philosophies emerge, and thus many possible trajectories for our future. Why (for example) are we witnessing “corporate” crime, environmental degradation, and mal‐distributions of wealth? As these are the complicated acts of individual people while simultaneously the interactions of broad social histories, we see two pieces of this puzzle – one “grand,” one “small,” and view accounting as a part of these social practices creating relationships, collaborations, and conflicts. The micro piece of the puzzle is the inner psyche of each person, while the macro aspect appeals to the legacy of critical theory * we are socially constructed and inexorably linked to our social environment. In this paper, we link these two pieces of our puzzle illustrating with examples that the persona...