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| Format: | Artículo científico |
| Language: | en |
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Conselho Regional de Contabilidade de Santa Catarina
2021
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| Online Access: | https://www.redalyc.org/articulo.oa?id=477565816002 https://doi.org/10.16930/2237-766220213147 |
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Table of Contents:
- (IN)EQUALITY REGIMES IN AUDITING: ARE WE ALLOWED TO BRING OUR TRUE SELVES TO WORK? João Paulo Resende de Lima Silvia Pereira de Castro Casa Nova Ricardo Gonçalves de Sales Simone Cristina Dantas Miranda Administración y Contabilidad Diversity Inclusion Intersectionality Inequality Regimes The literature about diversity in accounting demonstrates the phenomenon of superinclusion, which usually focuses on women’s experiences as a universal category. However, it 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 these 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. 2021 artículo científico 1808-3781 https://www.redalyc.org/articulo.oa?id=477565816002 https://doi.org/10.16930/2237-766220213147 en http://www.redalyc.org/revista.oa?id=4775 Revista Catarinense da Ciência Contábil application/pdf Conselho Regional de Contabilidade de Santa Catarina Revista Catarinense da Ciência Contábil (Brasil) Vol.20