Purpose – Women in public accounting firms are still proportionally much fewer in number in the highest levels of the hierarchy than men, whereas recruitment at junior level tends to be increasingly gender‐balanced. This paper aims to analyse the relationships between the glass ceiling and...

This paper studies the process by which a change in the institutional logic of an organisational field diffuses through the management control system of a firm.

Care of the self, a technique for governing the individual in society, proves to be equally a control technique for the individual in the firm. In a firm dedicated to the cult of beauty, there is a blurring of the lines between employee and consumer individual. This blurring makes care of the...

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...

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...

This paper studies the process by which a change in the institutional logic of an organisational field is institutionalised in management control systems of a firm. In particular, three elements of organisational control, inspired by the control mix defined by Abernethy and Chua (1996), are...

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...

This paper studies the process by which a change in the institutional logic of an organisational field diffuses through the management control system of a firm. The theoretical framework proposed by Hasselbladh and Kallinikos (2000) enables us to describe the institutionalisation process of...

This paper proposes a reflexive examination of research into the rarity of women at the highest hierarchical levels of accountancy, with the aim of contributing to the transformation of gendered structures of domination. We practice reflexivity in two ways. First, we provide an analysis of the...

Purpose – Women in public accounting firms are still proportionally much fewer in number in the highest levels of the hierarchy than men, whereas recruitment at junior level tends to be increasingly gender-balanced. This paper aims to analyse the relationships between the glass ceiling and...