IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v93y2021ics0361368221000143.html
   My bibliography  Save this article

Spatiality and accounting: The case of female segregation in audit firms

Author

Listed:
  • Agrizzi, Dila
  • Soobaroyen, Teerooven
  • Alsalloom, Abeer

Abstract

This paper aims to examine how organisational ‘space’ is implicated in gendering practices in auditing and contributes to impeding the entry or progress of women within the profession. Specifically, we investigate how women auditors experience a formal segregation in the workplace in Big Four audit firms located in Saudi Arabia. Drawing upon and developing Lefebvre’s (1991) work on the ‘production of space’, we conceptualise spatiality both in terms of the physical environment and the social relations and subjective processes within these space(s). Our case reveals the interplay between the discourses and codifications of the ‘female-only section’ as a ‘well-intentioned’ locale of domination and control of female labour conceived by the State and firm managers, and how women auditors experience the physical manifestations of prohibition and divide, the hindrance of audit work and productivity and a constant anxiety about non-compliance to cultural diktats. Furthermore, the disconnect between professional activity and its attendant social relations, and forced homogenisation borne out of politico-religious rationales underlying the State’s spatial planning policies generate a gendered space which constrains the participation and development of women in the profession.

Suggested Citation

  • Agrizzi, Dila & Soobaroyen, Teerooven & Alsalloom, Abeer, 2021. "Spatiality and accounting: The case of female segregation in audit firms," Accounting, Organizations and Society, Elsevier, vol. 93(C).
    • Handle: RePEc:eee:aosoci:v:93:y:2021:i:c:s0361368221000143
    DOI: 10.1016/j.aos.2021.101238
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0361368221000143
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.aos.2021.101238?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Anderson-Gough, Fiona & Grey, Christopher & Robson, Keith, 2005. ""Helping them to forget..": the organizational embedding of gender relations in public audit firms," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 469-490, July.
    2. Lupu, Ioana, 2012. "Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 351-369.
    3. Haynes, Kathryn, 2008. "(Re)figuring accounting and maternal bodies: The gendered embodiment of accounting professionals," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 328-348.
    4. Naoko Komori, 2008. "Towards the feminization of accounting practice," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(4), pages 507-538, May.
    5. repec:dau:papers:123456789/13686 is not listed on IDEAS
    6. Leslie, Stuart W., 2011. "The Strategy of Structure: Architectural and Managerial Style at Alcoa and Owens-Corning," Enterprise & Society, Cambridge University Press, vol. 12(4), pages 863-902, December.
    7. Rihab Khalifa, 2013. "Intra-professional hierarchies: the gendering of accounting specialisms in UK accountancy," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(8), pages 1212-1245, October.
    8. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 2002. "The relationship between accounting and spatial practices in the factory," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 239-274, April.
    9. Roberts, Jennifer & Coutts, J. Andrew, 1992. "Feminization and professionalization: A review of an emerging literature on the development of accounting in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 17(3-4), pages 379-395.
    10. Martin Kornberger & Chris Carter & Anne Ross-Smith, 2010. "Changing gender domination in a Big Four accounting firm : Flexibility, performance and client service in practice," Post-Print hal-02311996, HAL.
    11. Martin Kornberger & Chris Carter & Anne Ross-Smith, 2010. "Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice," Post-Print hal-02276735, HAL.
    12. Jane Broadbent & Linda Kirkham, 2008. "Glass ceilings, glass cliffs or new worlds?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(4), pages 465-473, May.
    13. Kathryn Haynes, 2013. "Sexuality and sexual symbolism as processes of gendered identity formation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(3), pages 374-398, March.
    14. Knights, David & Collinson, David, 1987. "Disciplining the shopfloor: A comparison of the disciplinary effects of managerial psychology and financial accounting," Accounting, Organizations and Society, Elsevier, vol. 12(5), pages 457-477, August.
    15. Casey, Edward S., 2003. "From space to place in contemporary health care," Social Science & Medicine, Elsevier, vol. 56(11), pages 2245-2247, June.
    16. Pierre Labardin, 2014. "The spatial downgrading of accounting clerks: the case of Pont-�-Mousson," Accounting History Review, Taylor & Francis Journals, vol. 24(1), pages 27-45, March.
    17. Kamla, Rania, 2012. "Syrian women accountants’ attitudes and experiences at work in the context of globalization," Accounting, Organizations and Society, Elsevier, vol. 37(3), pages 188-205.
    18. Rosalind H. Whiting, 2012. "Reflecting on perceived deinstitutionalization of gender‐biased employment practices in accountancy," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 9(4), pages 300-336, November.
    19. Carmona, Salvador & Ezzamel, Mahmoud, 2016. "Accounting and lived experience in the gendered workplace," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 1-8.
    20. Nieves Carrera & Isabel Gutierrez & Salvador Carmona, 2001. "Gender, the state and the audit profession: evidence from Spain (1942-88)," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 803-815.
    21. Rania Kamla, 2014. "Modernity, space-based patriarchy and global capitalism: implications for Syrian women accountants," Accounting and Business Research, Taylor & Francis Journals, vol. 44(6), pages 603-629, December.
    22. Kornberger, Martin & Carter, Chris & Ross-Smith, Anne, 2010. "Changing gender domination in a Big Four accounting firm: Flexibility, performance and client service in practice," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 775-791, November.
    23. Chua, Wai Fong & Poullaos, Chris, 2002. "The Empire Strikes Back? An exploration of centre-periphery interaction between the ICAEW and accounting associations in the self-governing colonies of Australia, Canada and South Africa, 1880-1907," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 409-445.
    24. Sian, S., 2011. "Operationalising closure in a colonial context: The Association of Accountants in East Africa, 1949–1963," Accounting, Organizations and Society, Elsevier, vol. 36(6), pages 363-381.
    25. Kirkham, Linda M. & Loft, Anne, 1993. "Gender and the construction of the professional accountant," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 507-558, August.
    26. Edgley, Carla & Sharma, Nina & Anderson-Gough, Fiona, 2016. "Diversity and professionalism in the Big Four firms: Expectation, celebration and weapon in the battle for talent," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 35(C), pages 13-34.
    27. Pierre Labardin, 2014. "The spatial downgrading of accounting clerks. The case of Pont-à-Mousson," Post-Print halshs-01021004, HAL.
    28. McKinstry, Sam, 1997. "Status building: Some reflections on the architectural history of Chartered Accountants' Hall, London, 1889-1893," Accounting, Organizations and Society, Elsevier, vol. 22(8), pages 779-798, November.
    29. Haynes, Kathryn, 2017. "Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 110-124.
    30. Mihret, Dessalegn Getie & Alshareef, Mohammed Naif & Bazhair, Ayman, 2017. "Accounting professionalization and the state: The case of Saudi Arabia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 45(C), pages 29-47.
    31. Claire Dambrin & Caroline Lambert, 2008. "Mothering or auditing? The case of two Big Four in France," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(4), pages 474-506, May.
    32. Edwards, John Richard & Walker, Stephen P., 2010. "Lifestyle, status and occupational differentiation in Victorian accountancy," Accounting, Organizations and Society, Elsevier, vol. 35(1), pages 2-22, January.
    33. Sonja Gallhofer & Catriona Paisey & Clare Roberts & Heather Tarbert, 2011. "Preferences, constraints and work‐lifestyle choices," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(4), pages 440-470, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Bottausci, Chiara & Robson, Keith, 2023. "“He Hears”: An essay celebrating the 25 year anniversary of The Audit Society," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    2. Walaa Wahid ElKelish*, 2023. "Accounting for Corporate Human Rights: Literature Review and Future Insights," Australian Accounting Review, CPA Australia, vol. 33(2), pages 203-226, June.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Sian, S. & Agrizzi, D. & Wright, T. & Alsalloom, A., 2020. "Negotiating constraints in international audit firms in Saudi Arabia: Exploring the interaction of gender, politics and religion," Accounting, Organizations and Society, Elsevier, vol. 84(C).
    2. Haynes, Kathryn, 2017. "Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 110-124.
    3. Dambrin, Claire & Lambert, Caroline, 2012. "Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 1-16.
    4. Bitbol-Saba, Nathalie & Dambrin, Claire, 2019. "“It’s not often we get a visit from a beautiful woman!” The body in client-auditor interactions and the masculinity of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    5. Kokot-Blamey, Patrizia, 2021. "Mothering in accounting: Feminism, motherhood, and making partnership in accountancy in Germany and the UK," Accounting, Organizations and Society, Elsevier, vol. 93(C).
    6. Faragalla Widad Atena & Adriana Tiron-Tudor, 2019. "Gender as a Dimension of Inequality in Accounting Organizations and Developmental HR Strategies," Administrative Sciences, MDPI, vol. 10(1), pages 1-24, December.
    7. Joyce, Yvonne & Walker, Stephen P., 2015. "Gender essentialism and occupational segregation in insolvency practice," Accounting, Organizations and Society, Elsevier, vol. 40(C), pages 41-60.
    8. Kamla, Rania, 2012. "Syrian women accountants’ attitudes and experiences at work in the context of globalization," Accounting, Organizations and Society, Elsevier, vol. 37(3), pages 188-205.
    9. Mara Del Baldo & Adriana Tiron-Tudor & Widad Atena Faragalla, 2018. "Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania," Administrative Sciences, MDPI, vol. 9(1), pages 1-23, December.
    10. Sian, S., 2023. "Off-ramps and on-ramps: Career continuity and discontinuity in professional accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
    11. Edgley, Carla & Sharma, Nina & Anderson-Gough, Fiona, 2016. "Diversity and professionalism in the Big Four firms: Expectation, celebration and weapon in the battle for talent," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 35(C), pages 13-34.
    12. Carmona, Salvador & Ezzamel, Mahmoud, 2016. "Accounting and lived experience in the gendered workplace," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 1-8.
    13. Amondarain, Josune & Aldazabal, M. Edurne & Espinosa-Pike, Marcela, 2023. "Gender differences in the auditing stereotype and their influence on the intention to enter the profession," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
    14. Anderson-Gough, Fiona & Edgley, Carla & Robson, Keith & Sharma, Nina, 2022. "Organizational responses to multiple logics: Diversity, identity and the professional service firm," Accounting, Organizations and Society, Elsevier, vol. 103(C).
    15. Almer, Elizabeth Dreike & Lightbody, Margaret G. & Single, Louise E., 2012. "Successful promotion or segregation from partnership? An examination of the “post-senior manager” position in public accounting and the implications for women's careers," Accounting forum, Elsevier, vol. 36(2), pages 122-133.
    16. Gammie, Elizabeth & Whiting, Rosalind, 2013. "Women accountants: Is the grass greener outside the profession?," The British Accounting Review, Elsevier, vol. 45(2), pages 83-98.
    17. Lupu, Ioana, 2012. "Approved routes and alternative paths: The construction of women's careers in large accounting firms. Evidence from the French Big Four," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(4), pages 351-369.
    18. Durocher, Sylvain & Bujaki, Merridee & Brouard, François, 2016. "Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 39(C), pages 1-24.
    19. Kamla, Rania, 2019. "Religion-based resistance strategies, politics of authenticity and professional women accountants," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 52-69.
    20. Adriana Tiron-Tudor & Widad Atena Faragalla, 2018. "Women Career Paths in Accounting Organizations: Big4 Scenario," Administrative Sciences, MDPI, vol. 8(4), pages 1-16, October.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:93:y:2021:i:c:s0361368221000143. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.