Open Access(In)Equality regimes in auditing
Author(s) -
João Paulo Resende de Lima,
Sílvia Pereira de Castro Casa Nova,
Ricardo Gonçalves de Sales,
João Paulo Resende de Lima
Publication year - 2021
Publication title -
revista catarinense da ciência contábil
Language(s) - English
Resource type - Journals
eISSN - 2237-7662
pISSN - 1808-3781
DOI - 10.16930/2237-766220213147
Subject(s) - inequality , diversity (politics) , audit , inclusion (mineral) , phenomenon , sociology , human sexuality , gender studies , hegemony , ethnic group , position (finance) , race (biology) , political science , epistemology , accounting , economics , politics , mathematical analysis , philosophy , mathematics , finance , anthropology , law
The literature about diversity in accounting demonstrates the phenomenon of superinclusion in that it usually focuses on women’s experiences as a universal category but 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 those 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.