Вплив стереотипів на сприймання облікової інформації реципієнтом (The influence of stereotypes on the perception of accounting information by a recipient)

У статті досліджено стереотипи як соціальний феномен і фактор впливу на сприймання облікової інформації реципієнтами. Обґрунтовано амбівалентність, як основну ознаку стереотипів, притаманних окремим особам і соціально-професійним групам. Запропоновано номенклатуру типологічних характеристик стереотипів щодо облікової інформації. Встановлено компонентний взаємозв’язок у структурі індивідуального стереотипу, сформованого щодо облікової інформації. Доведено існування взаємозв’язку між рівнем стереотипності щодо облікової інформації та коефіцієнтом її сприймання реципієнтом. Розроблено комплекс основних заходів, спрямованих на зменшення негативного впливу стереотипів на сприйняття облікової інформації. (The article examines stereotypes as a social phenomenon and a factor infl uencing the perception of accounting information by recipients. The ambivalence as the main feature of stereotypes inherent in individuals and socio-professional groups is substantiated. The nomenclature of typological characteristics of stereotypes concerning the accounting information is offered. The component interconnection is established in the structure of the individual stereotype formed in relation to the accounting information. The existence of the relationship between the level of stereotyping with respect to accounting information and the coeffi cient of its perception by the recipient has been proved. A set of basic measures aimed at reducing the negative infl uence of stereotypes on the perception of accounting information has been developed.

‘Real business’? : gendered identities in accounting and management academia

This paper explores the gendered identities of women academics in accounting and management academia. Drawing upon autoethnographical detail, we reflect upon the complexities of identities as they are constructed, developed, experienced and understood both by ourselves and others. By presenting several short autobiographical vignettes, we examine perceptions of the gendered identity of women in academia as caring, ‘motherly’ and nurturing, and we demonstrate attempts to exploit so-called ‘natural’ feminine, mothering traits as a means of fulfilling the pastoral and administrative components of universities. In considering such stereotypes, we address examples of their selffulfilment, whilst considering how academic structures and practices also impose such distinctions. We consider negative implications for the career success of women academics in the ‘real business’ of academia, typified by research, publications and academic networking, arguing that until these stereotypes are challenged, women academics will continue to be disadvantaged within academic institutions

Contabilidad y estereotipos: Un análisis comparativo de las percepciones de estudiantes Mexicanos

Both research and statements by stakeholders have notice the existence of the so called expectation performance gap, a divergence between the skills requirements to succeed in the accounting profession and the skills exhibited by graduates. Some authors point to a misinterpretation of required competencies by students, based on a stereotyped image of accounting that could lead to a possible self-selection bias. The main objective of this paper is study the perceptions on accounting in a sample of Mexican students enrolled in different degrees and courses. Our results, contrariwise to previous research, suggest that entry level students do not present a stereotyped perception on accounting and that those views do not differ substantially from other students at business of law degrees. Furthermore, our results do not support the negative effects of accounting education on students’ perceptions, at least for Mexican students.Tanto los posicionamientos de instituciones contables como los resultados de la investigación recogen la existencia del llamado gap de expectativas, una divergencia entre los requisitos en capacidades para tener éxito en la profesión contable y las capacidades que tienen los recién graduados. Algunos autores apuntan a una interpretación errónea de los requisitos profesionales por parte de los estudiantes, basada en una visión estereotipada de la contabilidad, lo que puede llevar a un sesgo de autoselección. El principal objetivo de este trabajo es analizar las percepciones sobre la contabilidad de una muestra de estudiantes mexicanos matriculados en distintas carreras y cursos. Nuestros resultados, al contrario de los obtenidos por otros trabajos sugieren que los estudiantes de nuevo ingreso no tienen una visióin estereotipada de la contabilidad y que esta visión no difiere sustancialmente de la de sus compañeros en carreras cercanas (administración de empresas y derecho). Aún más, los resultados no evidencian un empeoramiento de esta imagen debido al efecto de los primeros cursos en contabilidad, al menos para los alumnos en Méxic

Deconstructing the stereotypes: building mutual respect

Through a combination of a detailed literature review and structure online survey, the study seeks to establish the extent of interdisciplinary attitudes within built environment students at Kingston University, whilst building a picture of not only the stereotypes held amongst and between disciplines, but also the fundamental root of such perceptions

‘Real business’? : gendered identities in accounting and management academia

This paper explores the gendered identities of women academics in accounting and management academia. Drawing upon autoethnographical detail, we reflect upon the complexities of identities as they are constructed, developed, experienced and understood both by ourselves and others. By presenting several short autobiographical vignettes, we examine perceptions of the gendered identity of women in academia as caring, ‘motherly’ and nurturing, and we demonstrate attempts to exploit so-called ‘natural’ feminine, mothering traits as a means of fulfilling the pastoral and administrative components of universities. In considering such stereotypes, we address examples of their selffulfilment, whilst considering how academic structures and practices also impose such distinctions. We consider negative implications for the career success of women academics in the ‘real business’ of academia, typified by research, publications and academic networking, arguing that until these stereotypes are challenged, women academics will continue to be disadvantaged within academic institutions

Mothering or Auditing? The French Big 4's Desperate Auditors

Les femmes restent proportionnellement moins nombreuses dans les plus hauts niveaux de la hiérarchie des cabinets d'audit, alors qu'au moment du recrutement, la parité est désormais quasiment respectée. L'objectif de cet article est de proposer une analyse des mécanismes à l'origine des obstacles rencontrés par les mères auditrices au sein des Big 4 en France. A partir de 24 entretiens menés auprès d'auditeurs et d'auditrices de niveaux hiérarchiques variés, nous montrons que les femmes sont confrontées à un dilemme en termes de gestion de leur vie personnelle/ vie professionnelle qui les amène à modifier leurs habitudes de travail et à opter pour des trajectoires spécifiques (spécialisations ou fonctions support). A terme, l'ensemble des contraintes s'imposant à elles les conduisent souvent à se retrouver exclues du groupe de « ceux (celles) qui sont susceptibles de devenir associé(e)s ».genre, plafond de verre, cabinets d'audit, maternité

Who is she and who are we? A critical essay on reflexivity in research into the rarity of women executives in accountancy

This paper proposes a critical stance on research into the rarity of women at the highest levels of accountancy. The authors aim to unravel the discourses produced on this topic in the accounting literature and question their own experience and perception as scholars building on Bourdieu’s work on reflexivity (Bourdieu & Wacquant, 1992; Bourdieu, 2001, 2003).Gender; accounting profession; methodology; reflexivity

Motherhood: The key to the glass ceiling ? the case of the big four in France

Women in public accounting firms are still proportionally much fewer in the highest levels of the hierarchy than men, whereas the recruitement at a junior level tends to be more and more gender balanced. The aim of this paper is to propose ana analysis of the mechanisms that explain the barriers encountered by auditor mothers in their hierarchical progression within the Big Four in France.case study; glass ceiling; gender; public accounting firms; motherhood.