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Le deuxième sexe dans la profession comptable - Réflexions théoriques et méthodologiques

Author

Listed:
  • Claire Dambrin

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Caroline Lambert

Abstract

Cet article propose une réflexion théorique et méthodologique à partir de l'étude des recherches sur le genre dans les revues comptables françaises et anglo-saxonnes. L'analyse de 17 revues académiques comptables conduit à identifier 91 articles croisant les questions de genre et diverses problématiques de recherche en comptabilité. Après avoir présenté les divers choix théoriques et méthodologiques effectués par les chercheurs dans ce champ, une analyse de la littérature portant plus spécifiquement sur le plafond de verre dans la profession comptable a été réalisée. Celle-ci souligne la triple nature des obstacles (individuels, organisationnels et sociaux) à la progression hiérarchique des femmes dans la profession comptable et vient confirmer l'imbrication des choix méthodologiques, théoriques et politiques du chercheur.

Suggested Citation

  • Claire Dambrin & Caroline Lambert, 2006. "Le deuxième sexe dans la profession comptable - Réflexions théoriques et méthodologiques," Post-Print halshs-00119540, HAL.
    • Handle: RePEc:hal:journl:halshs-00119540
    as

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    Citations

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    Cited by:

    1. Alice Garcia-Falières & Olivier Herrbach, 2015. "Organizational and Professional Identification in Audit Firms: An Affective Approach," Journal of Business Ethics, Springer, vol. 132(4), pages 753-763, December.
    2. 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).
    3. Lamia Benhabib & Philippe Adair, 2017. "Hiring Discrimination on the Algerian Labour Market: an Assessment with Testing," Post-Print hal-01683421, HAL.

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