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Green Owl and the Corn Maiden

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  • Jesse Dillard
  • MaryAnn Reynolds

Abstract

Purpose - The purpose of this paper is to engage a different notion of feminism in accounting by addressing the issues of feminism, balance, and integration as a means of understanding differently the world for which one accounts. The ideas are communicated by the sharing of experiences through myth and storytelling. Design/methodology/approach - An alternative lens for understanding the giving of accounts is proposed, drawing on earlier feminist accounting literature as well as storytelling and myth. Findings - Including the subjective and intersubjective approaches to experiencing and understanding the world recommends an approach whereby both the feminine‐intuitive and the masculine‐rational processes are integrated in constructing decision models and accounts. Research limitations/implications - Through an expanded view of values that can be included in reporting or recounting a different model is seen, and different decisions are enabled. The primary limitation is having to use words to convey one's subjective and intersubjective understandings. The written medium is not the most natural language for such an undertaking. Practical implications - By enabling the inclusion of more feminine values, a way is opened to engage more holistically with the society in which decisions are embedded. Originality/value - Drawing on the storytelling tradition, a holistic model is suggested that can lead to emergence of a more balanced societal reporting.

Suggested Citation

  • Jesse Dillard & MaryAnn Reynolds, 2008. "Green Owl and the Corn Maiden," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(4), pages 556-579, May.
    • Handle: RePEc:eme:aaajpp:v:21:y:2008:i:4:p:556-579
    DOI: 10.1108/09513570810872923
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    References listed on IDEAS

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    1. Burrell, Gibson, 1987. "No accounting for sexuality," Accounting, Organizations and Society, Elsevier, vol. 12(1), pages 89-101, January.
    2. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
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    4. Haynes, Kathryn, 2007. "Moving the gender agenda or stirring chicken’s entrails?: where next for feminist methodologies in accounting?," The York Management School Working Papers 27, The York Management School, University of York.
    5. 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.
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    Cited by:

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    3. 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.
    4. Dillard, Jesse & Roslender, Robin, 2011. "Taking pluralism seriously: Embedded moralities in management accounting and control systems," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(2), pages 135-147.
    5. Maria-Victoria Uribe-Bohorquez & Juan-Camilo Rivera-Ordóñez & Isabel-María García-Sánchez, 2023. "Gender disparities in accounting academia: analysis from the lens of publications," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(7), pages 3827-3865, July.
    6. Lehman, Cheryl R., 2013. "Knowing the unknowable and contested terrains in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 136-144.
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    8. Komori, Naoko, 2012. "Visualizing the negative space: Making feminine accounting practices visible by reference to Japanese women's household accounting practices," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 451-467.
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    10. 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.
    11. Ouedraogo Alidou, 2018. "Determinants of under-representation of women on Boards of Directors: an exploratory study of African public and private firms," Economics and Business Review, Sciendo, vol. 4(2), pages 98-113, June.
    12. Senkl, Daniela & Cooper, Christine, 2023. "On valuing (m)other nature in times of climate crises – A reflection on the non and nom of accounting for (m)other nature," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).
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