TY - JOUR
T1 - Redressing the Big 4’s male, pale and stale image, through LGBTIQ+ ethical praxis
AU - Egan, Matthew
AU - Voss, Barbara d.L.
N1 - Funding Information:
The authors would like to thank all of the interviewees that participated in this study. We thank Professor Carla Edgley and Dr Nina Sharma of Cardiff University, and Dr Louise Ashley of the Royal Holloway College, University of London, for their valuable assistance in the development of this paper. Thank you also to Cheryl Lehman, the Associate Editor of Critical Perspectives on Accounting who handled this publication, and to the anonymous reviewers assigned to our paper, for all of their valuable comments and guidance. We thank those who attended seminar presentations of earlier iterations of this paper at Cardiff University, Edinburgh University, Royal Holloway University of London, and at the A-CSEAR Conference at the University of NSW in December 2019. We also gratefully acknowledge that the work was supported by funding from the Accounting Foundation of the University of Sydney.
Publisher Copyright:
© 2022 Elsevier Ltd
PY - 2023/11
Y1 - 2023/11
N2 - This study explores developing responses to the recognition of LGBTIQ+ staff within the ‘Big 4’ professional service firms in Australia through the 2010s. Employing semi-structured interviews, we explore the substance underpinning claims to related change, and the drivers of those developments. We draw on arguments of ethical praxis, which build in turn from insights of Judith Butler and Emmanuel Levinas about possibilities for the representation of some, while dehumanising others. We identify a first pre-ethical praxis phase of business case driven rhetoric from around 2010, as each firm sought to redress perceptions of a ‘male, pale and stale’ image. Here, rhetoric had some value for LGBTIQ+ staff, from whom silence had formerly been expected. Those rhetorical moves then transitioned into more substantive praxis from the mid-2010s, as activists for social justice found opportunity to link related messaging to broader community momentum for change. Nonetheless by 2019, hetero-male centres of power continued to dominate, and tenuous achievements remained focused on ‘white’ gay men. With an ongoing dominance of business case logics, violence and silence persisted for many. By 2019, any sense of opportunity for further praxis change was passing.
AB - This study explores developing responses to the recognition of LGBTIQ+ staff within the ‘Big 4’ professional service firms in Australia through the 2010s. Employing semi-structured interviews, we explore the substance underpinning claims to related change, and the drivers of those developments. We draw on arguments of ethical praxis, which build in turn from insights of Judith Butler and Emmanuel Levinas about possibilities for the representation of some, while dehumanising others. We identify a first pre-ethical praxis phase of business case driven rhetoric from around 2010, as each firm sought to redress perceptions of a ‘male, pale and stale’ image. Here, rhetoric had some value for LGBTIQ+ staff, from whom silence had formerly been expected. Those rhetorical moves then transitioned into more substantive praxis from the mid-2010s, as activists for social justice found opportunity to link related messaging to broader community momentum for change. Nonetheless by 2019, hetero-male centres of power continued to dominate, and tenuous achievements remained focused on ‘white’ gay men. With an ongoing dominance of business case logics, violence and silence persisted for many. By 2019, any sense of opportunity for further praxis change was passing.
KW - LGBTIQ+ diversity and inclusion
KW - The accounting profession
KW - Big 4
KW - Ethical praxis
KW - Business case
UR - http://www.scopus.com/inward/record.url?scp=85137814323&partnerID=8YFLogxK
U2 - 10.1016/j.cpa.2022.102511
DO - 10.1016/j.cpa.2022.102511
M3 - Article
SN - 1095-9955
VL - 96
SP - 1
EP - 13
JO - Critical Perspectives on Accounting
JF - Critical Perspectives on Accounting
M1 - 102511
ER -