Purpose Through a feminist lens, this study aims to provide insight into the ability of KPMG’s true value approach to include “the other” in the corporate value creation process and into its potential to introduce a more “multiple” form of accounting. Additionally, this study seeks to...

Uses the work of various women writers but most importantly the writing of Hélène Cixous, to question accounting′s role in society. Contends that accounting is masculine in the sense that it embraces all of the Western cultural male attributes. Given the masculine nature of accounting,...

Critiques article by Hammond and Oakes (1992). Emphasizes political importance of discussion of feminist empiricism for accountancy practitioners of both sexes.