Special Call - (In)Equality, Diversity and Inclusion

CONTEXTUS JOURNAL - CALL FOR PAPERS: SELECTION OF ARTICLES FOR SPECIAL ISSUE

v. 22, Special Section, 2024.

(In)Equality, Diversity and Inclusion: Organizational and Accounting Approaches

 

Organization:

Prof. Carlos Adriano Santos Gomes Gordiano (Federal University of Ceará)

Prof. João Paulo Resende de Lima (University of Glasgow)

Prof. Sandra Maria Cerqueira da Silva (Universidade Estadual de Feira de Santana; Faculdade Anísio Teixeira)

 

Introduction and Objectives:

The discussion on diversity and inclusion in accounting research began in English-language journals in the second half of the 1980s with works such as that by Hopwood (1987), which introduced the relationship between gender and accounting, that by Burrell (1987), which discussed the denial of sexuality in the constitution of accounting, as a profession and field of knowledge, and that by Tinker and Neimark (1987), which discussed the exploitation of women by organizations. Since then, the academic community in accounting has addressed issues related to diversity and inclusion in a broader and deeper way, giving the opportunity for multiple silenced voices to finally be heard.

Among the most recent works, we can observe the construction of some specific lines within the theme. Haynes (2017), for example, highlights the various advances made in the critical discussion on the theme of gender and points out avenues through which gender research can advance. Rumens (2016) and Ghio, McGuigan and Powell (in press) reinforce Burrell's (1987) criticism of accounting's silence in the discussion on sexuality and discuss the importance of understanding different nuances of the effects of heteronormativity in accounting. Annisette and Prasad (2017) reinforce the importance of understanding how accounting (re)produces racial inequalities.

In recent years, the Brazilian academic accounting community has shown itself to be engaged in understanding and discussing the various aspects of diversity and inclusion. Examples of this interest can be seen in the theses and dissertations defended in the area's graduate programs, the creation of the Accounting Collective for Inclusion and Diversity - COLID, the thematic area Diversity and Inclusion in the Organizational and Accounting Context - DICOC, at the ANPCONT congress and the area Diversity in Organizations at the USP Accounting Congress, diversity committees in regional accounting councils, etc.

Similarly, the administration and organizational studies community has been engaged in the discussion and critical analysis of (in)equalities in the most varied types of organizations. In this sense, works such as that of Joan Acker (1990; 2006) are important theoretical landmarks in the discussion and show how organizations (re)produce, through practices and norms – formal and informal – the various inequalities and social hierarchies.

It is also worth highlighting the efforts of Brazilian authors – such as Lélia González, Helena Hirata, Luiza Bairros, Beatriz Nascimento, Renan Quinalha, Richard Miskolci, Larissa Pelúcio, Djamila Ribeiro, Carla Akotirene, Juliana Teixeira, Letícia Nascimento, Sílvio Almeida, Rita Segato, Maria Lugones, among others – from different fields of knowledge who have contributed and continue to contribute to the understanding of our complex and unequal Brazilian context.

Aiming to advance existing discussions, this call invites the Brazilian academic community of administration, accounting and organizational studies to submit their work on the themes of diversity and inclusion.

 

Major topics of interest and modalities:

We understand that the expression “diversity and inclusion” is still being defined, so the call covers several themes and initiatives. The following list illustrates – but does not limit – some research possibilities:

Gender expressions in the accounting and management field
Sexual diversity and inclusion (sexual orientation, sexual identities, LGBTQIAP+ people) in organizations and accounting
Race and ethnicity and the organizational and accounting interface
Affirmative action, diversity and reparation policies
Inclusion and diversity policies in accounting organizations
The role of accounting in (re)producing and combating inequalities
The relationship between accounting and ageism
Inclusion of people with disabilities in accounting organizations
Social mobility
Use of accounting by social and resistance movements
Construction/reproduction of the productive body and human exploitation and accounting
Experiences of non-hegemonic groups in the accounting profession and academia
Stereotypes of the accounting profession
Historical processes of exclusion/marginalization in accounting
Influence of cisnormativity in the accounting profession
Influence of heteronormativity in the accounting profession
Construction of (a)normal accounting bodies
Role of accounting in (re)production of regional (in)equalities
Accounting and (de)construction of identities
Accounting and the (re)production of religious intolerance
Indigenous peoples and Accounting
Intersectional approaches in Accounting
Racism in the accounting and management field
Decolonial and postcolonial approaches in Accounting
Interfaces between accounting and the UN Sustainable Development Goals (SDGs) focused on diversity and inclusion
Interfaces between the environmental, social and governance practices of an ESG organization, diversity and inclusion
Budget for policies and practices focused on diversity and inclusion in the public and/or private sector
Interfaces of public sector accounting with diversity and inclusion.

The call will receive papers from different theoretical, paradigmatic and methodological perspectives.

 

Submission:

Articles should focus on general research themes involving one of these areas, with a maximum of 5 authors per submission. Each author may only have one article accepted and published for this issue, without distinction between authorship or co-authorship.

All submission rules, evaluation policies, technical standards and any and all information about the journal can be found on the journal's website (http://www.periodicos.ufc.br/contextus).

Those interested in participating in the process must submit their articles in compliance with the journal's publication rules and standards and using the article templates available at http://www.periodicos.ufc.br/contextus/about/submissions#authorGuidelines.

Submissions must be made through the system, in accordance with all journal rules, within the special section “(In)Equality, Diversity and Inclusion: Organizational and Accounting Approaches”.

 

Relevant dates:

Submission deadline: extended until May 15, 2023 (CLOSED)

Evaluation period: until July 2023

Publication date: until December 2024

 

References and reading suggestions:

Acker, J. (1990). Hierarchies, jobs, bodies: A theory of gendered organizations. Gender & society, 4(2), 139-158.

Acker, J. (2006). Inequality regimes: Gender, class, and race in organizations. Gender & society, 20(4), 441-464.

Akotirene, C. (2019). Interseccionalidade. Pólen Produção Editorial Ltda.

Annisette, M., & Prasad, A. (2017). Critical accounting research in hyper-racial times. Critical Perspectives on Accounting, 43, 5-19.

Bairros, L. (1995). Nossos feminismos revisitados. Revista Estudos Feministas, 3(2), 458-463.

Brighenti, J., Jacomossi, F., & da Silva, M. Z. (2015). Desigualdades de gênero na atuação de contadores e auditores no mercado de trabalho catarinense. Enfoque: Reflexão Contábil, 34(2), 109-122.

Burrell, G. (1987). No accounting for sexuality. Accounting, Organizations and Society, 12(1), 89-101.

Ghio, A., McGuigan, N., & Powell, L. (2022). The Queering Accounting Manifesto. Critical Perspectives on Accounting, 102395.

Gonzalez, L. (2020). Por um feminismo afro-latino-americano. Editora Schwarcz-Companhia das Letras.

Haynes, K. (2017). Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender. Critical Perspectives on Accounting, 43, 110-124.

Hirata, H. (2014). Gênero, classe e raça Interseccionalidade e consubstancialidade das relações sociais. Tempo social, 26, 61-73.

Hopwood, A. G. (1987). Accounting and gender: An introduction. Accounting, Organizations and Society, 12(1), 65-69.

Komori, N. (2015). Beneath the globalization paradox: Towards the sustainability of cultural diversity in accounting research. Critical Perspectives on Accounting, 26, 141-156.

Lima, J. P. R. (2022). Be(com)ing a gay accounting academic: discussing the heteronormative violence in the Brazilian society and neoliberal academia. Tese de Doutorado, Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo.

Lima, J. P. R., Nova, S. P. D. C. C., de Sales, R. G., & Miranda, S. C. D. (2021). (In) Equality regimes in auditing: are we allowed to bring our true selves to work? Revista Catarinense da Ciência Contábil, 20, e3147-e3147.

Lopes, I., & Lima, J. P. R. (2022). Diversidade e Inclusão: Reflexões e Impactos da Natureza Política da Contabilidade. Revista Contabilidade & Inovação, 1(1).

Lugones, M. (2014). Rumo a um feminismo descolonial. Revista Estudos Feministas, 22, 935-952.

Nascimento, B. (2021). Uma história feita por mãos negras. Editora Schwarcz-Companhia das Letras.

Nascimento, L. (2021). Transfeminismo. Editora Jandaíra.

Nganga, C. S. N. (2019). Abrindo caminhos: a construção das identidades docentes de mulheres pelas trilhas, pontes e muros da pós-graduação em Contabilidade. Tese de Doutorado, Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo. doi:10.11606/T.12.2019.tde-14082019-155635.

Nganga, C. S. N., Casa Nova, S. P. de C., Silva, S. M. C. da, & Lima, J. P. R. de. (2022). There’s so Much Life Out There! Work-life Conflict, Women, and Accounting Graduate Programs. Journal of Contemporary Administration, e210318. https://doi.org/10.1590/1982-7849rac2023210318.en

Quinalha, R. (2021). Lampião da Esquina na mira da ditadura hetero-militar de 1964. cadernos pagu.

Quinalha, R. (2021). Contra a moral e os bons costumes: a ditadura e a repressão à comunidade LGBT. Companhia das Letras.

Ribeiro, D. (2018). Quem tem medo do feminismo negro?. Editora Companhia das Letras.

Ribeiro, D. (2019). Lugar de fala. Pólen Produção Editorial LTDA.

Rumens, N. (2016). Sexualities and accounting: A queer theory perspective. Critical Perspectives on Accounting, 35, 111-120.

Silva, S. M. C. (2019). Nenhum saber a menos! Sociedade, Contabilidade e Gestão, Rio de Janeiro, v. 14, n. 4, 2019. Edição Especial - Qualitative, Critical and Interpretive Accounting Studies. DOI: https://doi.org/10.21446/scg_ufrj.v14i4.31348

Silva, S. M. C. (2016). Tetos de vitrais: gênero e raça na contabilidade no Brasil. Tese de Doutorado, Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo. doi:10.11606/T.12.2016.tde-03082016-111152

Tinker, T., & Neimark, M. (1987). The role of annual reports in gender and class contradictions at General Motors: 1917–1976. Accounting, organizatins and society, 12(1), 71-88.