Management accountants : A gendered image

This is a self-archived version of an original article. This version may differ from the original in pagination and typographic details. Author(s): Title: Year: Version: Copyright: Rights: Rights url: Please cite the original version: CC BY 4.0 https://creativecommons.org/licenses/by/4.0/ Management accountants : A gendered image © 2024 the Authors Published version Ala-Heikkilä, Virpi; Lämsä, Anna-Maija; Järvenpää, Marko Ala-Heikkilä, V., Lämsä, A.-M., & Järvenpää, M. (2024). Management accountants : A gendered image. Critical Perspectives on Accounting, 99, Article 102724. https://doi.org/10.1016/j.cpa.2024.102724 2024 Critical Perspectives on Accounting 99 (2024) 102724 Available online 26 February 2024 1045-2354/© 2024 The Author(s). Published by Elsevier Ltd. This is an open access article under the CC BY license (http://creativecommons.org/licenses/by/4.0/). Management accountants—A gendered image ☆ Virpi Ala-Heikkil¨ a a , * , Anna-Maija L¨ ams¨ a b , c , Marko J¨ arvenp¨ a¨ a a a University of Vaasa, School of Accounting and Finance, Wolffintie 34, FI-65100, Finland b University of Vilnius, Faculty of Communication & Kaunas Faculty, Lithuania c University of Jyv¨ askyl¨ a, School of Business and Economics, Mattilanniemi 2 Building Agora, FI-40014, Finland ARTICLE INFO Keywords: Management accounting Care Gender Image Management Masculinity ABSTRACT It has been argued that masculinity in the field of accounting is in flux and that new gendered expectations may be emerging. This study takes an important step toward a discussion on management accountants’ gendered image and broadens understanding of masculinity in the field of management accounting. The question it raises is whether the notion of hegemonic masculinity is dominant in the image and whether the image might be expanding. A qualitative case study of a global technology company was conducted, drawing on 100 of its job advertisements for management accountants and 31 semi-structured interviews with its management accountants and operational managers. The findings revealed that even though some caring attributes, such as empathy, were constructed as important, causing the hegemonic masculinity to seem softer, the image of the ideal management accountant predominantly aligns with hegemonic masculinity, more specifically with transnational business masculinity and entrepreneurialism, which emphasize business performance and maximization of the self. The dominance of hegemonic masculinity leads to the colonization of “othered” bodies, namely women in management accounting. The results critique mainstream management accounting research, which considerably lacks gender analysis. 1. Introduction Even though more women have entered professional life and management positions since the 1970s, accounting has remained male-dominated, offering men higher positions of power. Moreover, in accounting, a specific masculine image is favored and emphasized (Broadbent & Kirkham, 2008; Dambrin & Lambert, 2008; Kim, 2004). According to Connell and Messerschmidt (2005), such an image refers to the notion of hegemonic masculinity, which is associated with aspired, idealized, and mostly socially valued “macho” masculinity showing strength, assertiveness, competitiveness, ambitiousness, rationality, and courage while refusing to acknowledge features regarded as weaknesses such as emotionality, caring, and helping others. This kind of idealized image is ☆ We acknowledge with thanks the valuable comments and guidance from Cheryl R. Lehman and the two anonymous reviewers. We would also like to thank Kari Lukka, Eija Vinnari, Sonia Quarchioni, Alessandro Ghio, Juhani Vaivio, Auditing and Control Research Group at University of Vaasa and participants of the EAA annual congress 2023, for additional comments. We gratefully acknowledge the funding from the Foundation for Economic Education (18-10331), the Finnish Cultural Foundation, South Ostrobothnia Regional Fund, the Jenny and Antti Wihuri Foundation and the KAUTE Foundation. * Corresponding author. E-mail addresses: [email protected] (V. Ala-Heikkil¨ a), [email protected] (A.-M. L¨ ams¨ a), [email protected] (M. J¨ arvenp¨ a¨ a). Contents lists available at ScienceDirect Critical Perspectives on Accounting journal homepage: www.elsevier.com/locate/cpa https://doi.org/10.1016/j.cpa.2024.102724 Received 28 June 2021; Received in revised form 13 February 2024; Accepted 14 February 2024 Critical Perspectives on Accounting 99 (2024) 102724 2 traditionally connected with men, especially specific men’s dominance over women and other men, and it has been widely accepted as the ideal image of an effective accounting professional (Adapa et al., 2016; Dambrin & Lambert, 2012; Galizzi et al., 2023; Haynes, 2017; Jeacle, 2011). In line with Broadbent (2016, p. 171), it can be said that the ideal management accountant tends to be understood as a man, and “positions of power are still dominated by a cohort of white middle-class men.” Qualities such as caring, affection, cooperativeness, social competence, and relational orientation are typically viewed as women’s characteristics (Powell & Graves, 2003). These qualities are often considered to be negative features in endeavors to achieve career success in accounting (Adapa et al., 2016; Dambrin & Lambert, 2012; Galizzi et al., 2023; Haynes, 2017; Jeacle, 2011). Hence, it can be assumed that female management accounting professionals must navigate this challenging gendered environment throughout their careers. Moreover, this kind of gendered image can limit the agency of the men in management accounting who do not want to follow the features and practices of hegemonic masculinity (Haynes, 2017). On the other hand, recent studies indicate that masculinity in the field of management may be in flux, and new expectations of the image of the ideal manager may be emerging; for example, a caring personality and a more relational orientation are increasingly seen as strengths (e.g., Kangas et al., 2017; Kangas et al., 2019; Lund et al., 2019). This may challenge the dominance of hegemonic masculinity in management accounting. In previous studies regarding the gendered image of accounting, the focus has been on accounting and auditing companies (Adapa et al., 2016; Agrizzi et al., 2021; Anderson-Gough et al., 2005; Kim, 2004; Kornberger et al., 2010). Management accounting literature, in comparison, considerably lacks gender analysis. Furthermore, previous studies in the field of accounting and gender can be criticized because they have very often produced a dichotomous view of gender, assuming two binary and oppositional categories: masculine men and feminine women. In this study, we instead argue for the view that many variations of gender in management accounting are possible (cf. Connell, 1998; Edley, 2001; Hearn & Collinson, 2017; Kangas et al., 2019; Poggio, 2006). Gender is not a fixed phenomenon: Gender roles and identities are done and produced in social practices and interactions. It is a dynamic phenomenon of enacting masculinities and femininities (Kelan & Nentwich, 2009; West & Zimmerman, 1987). Doing gender is often interpreted as supporting gender inequality. Conversely, undoing gender is often seen as avoiding gender stereotypes (J¨ ann¨ ari et al., 2018) and a path toward gender equality (Deutsch, 2007; Kelan, 2018). In this study, using the qualitative case study methodology, we focus on management accountants. Our purpose is to increase the knowledge and understanding of the image of the ideal management accountant from a gender viewpoint. We are especially interested in whether the notion of hegemonic masculinity is dominant in the image of the ideal management accountant. The following research questions are answered: What kind of gendered image of the ideal management accountant is produced? Is the image of hegemonic masculinity prevalent in management accounting, and how might the image be expanding? This study takes an important step toward a discussion of management accountants’ gendered image and, in particular, broadens the understanding of masculinity in the field of management accounting. We conducted our study in a global industrial business because this setting provides an interesting and global view of the topic. Consequently, this study also essentially answers the call raised by Haynes (2017) for further research on gendered accounting in a global company context. Firstly, we investigated job advertisements concerning management accountants. Job advertisements were selected because they are a powerful and important institutional-level mechanism that publicly produces specific gendered images of management accountants (Benschop & Doorewaard, 2012; Gaucher et al., 2011; J¨ ann¨ ari et al., 2018). Job advertisements build up and maintain meanings and thereby influence people’s thinking, beliefs, and assumptions (Fairclough, 1998) about the ideal management accountant. Secondly, to strengthen our understanding of the topic, we used interviews to gather the views of several management accountants and operation managers in the business in question. This study contributes to the literature on management accounting from a gender viewpoint by showing that the image of the profession in the field is gendered predominantly with varieties of hegemonic masculinity such as transnational business masculinity and entrepreneurialism. Moreover, it is shown that in management accounting, so-called “soft skills” such as caring and empathy are the “new attributes” connected to the image of the management accountant, which soften hegemonic masculinity. Ultimately, though, the image remains the same, stressing hegemonic masculinity to maximize business performance and profit. These attributes of the ideal image colonize “othered” bodies (Moane, 1999), such as women in management accounting. Lehman’s study (2019, p.8) on uncovering inequalities critiqued the hegemonic masculine framing prevalent in management accounting and is thus located in the area of critical accounting research, especially from a gender viewpoint (cf. Broadbent, 2002; Gallhofer & Haslam, 1997; Haynes, 2017; Lehman, 2019; Modell, 2017; Parker, 2008). Previous accounting literature tends to “focus on the status of women in accounting and auditing professions and gender issues in accounting academic settings” (Khlif & Achek, 2017, p. 627). Therefore, management accounting literature, as well as accounting literature in general, needs a broader gender viewpoint than now exists. We think that there is much to be learned about management accounting and gender (cf. Carmona & Ezzamel, 2016; Haynes, 2017; Khlif & Achek, 2017) to advance to an equal and sustainable world of accounting. The remainder of the paper is structured as follows. First, we will introduce our theoretical background. Then, we will present the empirical data, methodology, and data analysis. We will next introduce our results before discussing them. Finally, we will draw conclusions and suggest ideas for future research. 2. Theoretical background—Management accountants and doing gender In this section, the concept of gender is defined along with the gender theory adopted in this study. Additionally, we conceptualize various forms of masculinities in management and provide an overview of previous studies regarding accounting and gender. V. Ala-Heikkil¨ a et al. Critical Perspectives on Accounting 99 (2024) 102724 3 2.1. “Doing gender” of management accountants In this study, we rely on the social constructionist approach (Berger & Luckmann, 1967) and understand gender as being socially and historically constructed. Gender, as rooted in culture, is the product of social action produced in relationships and practices in a particular social and historical context (Deutsch, 2007; Edley, 2001; Poggio, 2006; Poutanen & Kovalainen, 2013). From this point of view, gender is dynamic, and no single separate masculinity or femininity exists (Martin, 2003; West & Zimmerman, 1987). This understanding of gender is based on the “doing gender” theory adopted in this study. Doing gender means that people’s social practices and interactions produce gender roles and identities as well as gender divisions and hierarchies (West & Zimmerman, 1987). Therefore, the gendered image of a management accountant is not fixed but is a socially produced phenomenon and thus is open to reflection and change. However, although the understanding of gender as being socially produced stresses its dynamic nature, the understanding of gender tends to be relatively permanent, and change in the understanding is usually slow. For example, the traditional understanding of masculinity is maintained through various institutionalized practices and repetitions, and this understanding is not often the subject of reflection (Martin, 2003; West & Zimmerman, 1987). Nentwich and Kelan (2014) highlighted that doing gender has too often been utilized solely as a ceremonial concept, paying only limited attention to practical organizational life. In consequence, they developed the idea and built a typology around the themes of doing gender, such as “structures,” “hierarchies,” and “identity,” to guide future research and advance the concept (Nentwich & Kelan, 2014, p. 125). Whereas “structures” refers to people’s enactment of a certain gender identity according to job structures, expectations, and practices, “hierarchies” refers to the often-perceived subordinated position of femininity, leading to inequality (cf. also Heilman, 2001). In turn, “doing identity” focuses on identity construction from the gender perspective. An advantage of using the “doing gender” theory is that it helps us reveal gender asymmetries in the field of management accounting (Kelan & Nentwich, 2009). Doing gender in a way that stresses hegemonic masculinity is a source of bias because the practices and enactment of gender usually construct femininity as subordinate to hegemonic masculinity (West & Zimmerman, 1987). This creates career challenges and inequality for many women because they are seen as representing traditional femininity (AndersonGough et al., 2005; Cal´ as et al., 2014; Kornberger et al., 2010). Women may be subjugated as “the other.” They can be seen as objects of patriarchy (Galizzi et al., 2023), dominated and colonized by the dominant group of men to marginalize them (Moane, 1999). Moreover, the agency of all persons who do not want to follow the hegemonic masculine behavioral patterns might narrow. Another advantage of the adopted theory is that it allows us to understand that many ideas and variations of gender in management accounting are possible (cf. Connell, 1998; Edley, 2001; Hearn & Collinson, 2017; Kangas et al., 2019; Kelan & Nentwich, 2009; Poggio, 2006; Poutanen et al., 2016). Hence, gender can be undone (Billing, 2011), which means that gender, for example, in relation to the image of an accountant, can be done differently, and the dominant position of hegemonic masculinity can be challenged. Gender can be undone in a less traditional way, and doing gender can be “on the move” toward not being traditionally stereotypical but involving more nuances and variation (J¨ ann¨ ari et al., 2018). 2.1.1. Various masculinities Masculinities can be defined as “configurations of practice that are accomplished in social action” (Connell & Messerschmidt, 2005, p. 836). Various masculinities appear and are constructed in organizations and their management. According to Kerfoot and Knights (1993), assumptions about masculinities in organizational life (and in life generally) include self-evident and implicit ideas of men’s behavior. Collinson and Hearn (1994) stress that hegemonic masculinity is perceived as the most valued way of being male. In the context of management accounting, this kind of masculinity may refer to practices and discourse that stress men’s dominance over women and other men who are seen as lower in status than the dominant group of “real men” (cf. Berdahl et al., 2023; Connell, 1995; Connell & Messerschmidt, 2005; Kelan & Nentwich, 2009). Hegemonic masculinity can be viewed as an overall construct that manifests in many forms in the corporate context. In the global and transnational corporate context, managerial elites are highly gendered (Hearn & Collinson, 2017), and transnational business masculinity, with its roots in global markets and transnational corporations, provides a setting for the patterns of hegemonic masculinity (Collinson & Hearn, 2005; Connell, 1998; Connell & Wood, 2005; Hearn, 2014). This kind of masculinity is linked to an image of competitive global businessmen (Holmes, 2006; Hooper, 2000) and has a high focus on competitiveness, constant traveling, and the cross-border aspects of the organization. Transnational business masculinity is flexible, calculating, and egocentric, with a diminished sense of responsibility for others (except for image-making) (Connell, 1998). As a form of hegemonic masculinity, authoritarianism refers to management in which managers control and exercise decisionmaking power over their subordinates, and this type of masculinity is said to be aggressive and even brutal in management. Paternalism represents a form of hegemonic masculinity that seeks to exercise power by emphasizing the protective nature of masculinity (Collinson & Hearn, 1994). Paternalism can be viewed as a means of controlling employees with the help of the image of a family so that a manager is understood to behave in a protective manner, resembling the father, the head of the household (Kerfoot & Knights, 1993). In paternalism, employees are expected to identify themselves with the company and follow the manager’s rules of protection. Entrepreneurialism, on the other hand, is associated with a competitive approach in business and management, and it complies with the breadwinner model of masculinity (Hytti et al., 2024). Thus, it is linked to careerism, where competition for career progress and upward mobility are associated with long working hours, tight deadlines, and extensive travel (Collinson & Hearn, 1994). These masculinities come into existence in specific conditions and circumstances, and they are open to change (Connell & Messerschmidt, 2005; Whitehead, 2014). Thus, the practice and discourse of masculinity are dynamic, adaptable, and under reconstruction (Collinson & Hearn, 2005; Poggio, 2006; Brandth & Kvande, 2018; Kangas et al., 2019; Lund et al., 2019). For example, new masculinities in management are often created by presenting connections between working as a manager and being caring (Halrynjo, V. Ala-Heikkil¨ a et al. Critical Perspectives on Accounting 99 (2024) 102724 4 2009; Hearn, 2014; Kangas et al., 2019). Caring, in particular, with its related positive emotions, can challenge the forms of hegemonic masculinity (Elliot, 2016; Hanlon, 2012). Elliot (2016, p. 252) stresses that caring can “exclude domination and embrace the affective, relational, emotional, and interdependent qualities of care.” This kind of discourse and acting is based on caregiving roles and is often context-bound (Cannito & Mercuri, 2022; Hunter et al., 2017; Lund et al., 2019), often focusing on subjective expectations of how to care for and about others (Leontowitsch, 2022). Such discourse and acting also represent a form of engagement in gender equality (Elliot, 2016; Hanlon, 2012; Lund et al., 2019; Scambor et al., 2013). However, caring may be incorporated into hegemonic masculinity, broadening the hegemonic masculinity (Hytti et al., 2024), extending male authority (Nayak, 2023) and masculinizing the care (Hunter et al., 2017). Moreover, women may perform specific female masculinity (Halberstam, 2019). This means that they are expected to show characteristics that are traditionally and stereotypically considered to be suitable for men (Kazyak, 2012; Laszlo Ambj¨ ornsson, 2020). Female managers are seen to act like “one of the boys” (Powell et al., 2009); they are regarded as “iron ladies” who are expected to show characteristics that are connected to the patterns of hegemonic masculinity in business management. Typical examples of this are such characteristics as authoritarianism, ambition to achieve high results, willingness to advance in a managerial career, and strength and assertiveness (Kanter, 1977; L¨ ams¨ a & Tiensuu, 2002). Laszlo Ambj¨ ornsson (2020) stated that women who show this kind of female masculinity may generate status and thus reinforce the superiority of hegemonic masculinity in the context of management, where such characteristics and performance are normative and tend to be expected. Hegemonic masculinity and caring can co-exist (Hunter et al., 2017). As the values and practices of care will often be integrated into conventional masculinities and practices (Hearn et al., 2012), the forms of caring both endorse and challenge existing hegemonic masculinities (Brandth & Kvande, 2018; Lomas, 2013). The integration “is neither uncomplicated nor clear in the lives of men,” as shown in a study among young male academics who were able to embrace caring at home but found it difficult at the workplace (Lund et al., 2019, p. 1390). 2.1.2. Job advertisements as an institutional-level mechanism of “doing gender” The skills and characteristics mentioned in job advertisements produce and frame the idealized image of a management accountant. Their language is not gender-neutral but shows gendered characteristics concerning the image of candidacy (J¨ ann¨ ari et al., 2018). It has been suggested that job advertisements should be more varied to reduce gender stereotyping (Brink & Benschop, 2014; Deutsch, 2007; Kelan, 2018). The traditional way of doing gender underlines the assumption that women are feminine so that they are seen as emotional, nurturing, social, friendly, helpful, and verbally talented, therefore fitting into work in such management fields as care, services, human resources, and communication because they are believed to be “softer,” people-related areas (Jogulu & Wood, 2006; L¨ ams¨ a & Tiensuu, 2002; Mavin et al., 2006). Communication and teamwork skills are especially considered to be feminine characteristics (Billing & Alvesson, 2000; Heilman et al., 2015; Prime et al., 2009). However, according to Poutanen and colleagues (2016), when, for example, the term “strong” is added before the concept of teamwork in a job advertisement, resulting in the expression of “strong teamwork skills” as a qualification requirement, the feminine loading diminishes. Strength is associated with masculinity; consequently, feminine characteristics are less evident in this wording. Traditionally, men are stereotypically considered to be masculine in a way which refers to rationality, competitiveness, autonomy, toughness, dominance, self-assurance, ambition, strength, and decisiveness (Fielden & Davidson, 1999; Jogulu & Wood, 2006). These masculine characteristics are considered appropriate for managers, and therefore, managerial positions tend to be considered suitable for men (Broadbent, 2016; Klenke, 2011; Schein, 2001). For example, Connell and Wood (2005) stated that energy focused on work, self-management, access to power, individualism, and technological skills are linked to this kind of masculinity, especially in relation to global businessmen. In general, agency-related attributes, such as independence, responsibility, achievements, result orientation, and autonomy, are linked to masculine characteristics in management (Billing & Alvesson, 2000; Heilman et al., 2015). Furthermore, entrepreneurship, long hours, and an unencumbered “can-do attitude” are crucial to masculinity (Acker, 2012; Ahl, 2006; Tienari et al., 2005). Similarly, willingness and the ability to enter the unknown and produce new ideas and solutions emphasizing innovativeness and bravery have been suggested to be stereotypically masculine-related expressions (J¨ ann¨ ari et al., 2018). Analytical and numerical skills, as well as an engineering mindset, are considered to predominantly represent masculinity, especially in business environments (Askehave & Zethsen, 2014; Billing & Alvesson, 2000). 2.2. Overview of previous research on accounting and gender In the past, accounting, in general, was strongly seen as a male-dominated occupation. Despite women’s increased entry into this profession, which has led to a better gender balance, it has not improved the overall stereotypical hegemonic masculine image and flavor (Broadbent & Kirkham, 2008; Enis, 2010; Siboni et al., 2016; Walker, 2008). Moreover, previous studies have indicated that qualities such as caring, affection, cooperativeness, social competence, and relational orientation are predominantly viewed as women’s characteristics in management (Powell & Graves, 2003). Similarly, the female gender tends to be perceived negatively when seeking career success in accounting and auditing (Adapa et al., 2016; Dambrin & Lambert, 2012; Haynes, 2017; Jeacle, 2011). It can be assumed that the ideal management accountant tends to be understood as a man who expresses hegemonic masculinity in his behavior (Broadbent, 2016). For example, Dambrin and Lambert (2008), Haynes (2017), and Lupu (2012) use the categorization of men and women to give an account of gender imbalances that are found in organizations, but they also show that these imbalances are due to gendered social constructions and organizational structures. According to Haynes (2017), female accounting professionals, in particular, suffer in the male-dominated environment through which they need to navigate. Moreover, this gendered image can limit V. Ala-Heikkil¨ a et al. Critical Perspectives on Accounting 99 (2024) 102724 5 the agency of men who may wish to deviate from the practices of hegemonic masculinity in accounting. Recently, Kyriacou (2016) stressed the dominant male structures of the accounting profession in general and the lack of tempting images for professional accounting women. Kyriacou argued that these phenomena reinforce the traditional and stereotypical gendered framing of accounting. Similarly, it has been asserted that other managers tend to devalue female accountants when they show a masculine behavioral style (Hull & Umansky, 1997). Even though a growing interest in gender topics in accounting can be detected, management accounting literature considerably lacks gender analysis. Whereas previous studies tend to focus on female accounting and auditing professionals or gender in academic settings (Khlif & Achek, 2017), these studies can be criticized because they have tended to produce gendered dichotomies (in contrast to the studies such as Ghio et al. (2023) and Rumens (2016)), assuming stereotypical masculine and feminine differences. A challenge in previous research has also been that many studies, especially those that have investigated differences between men and women, have assumed a fixed understanding of gender and thus viewed women’s as well as men’s traits and behavior as static (Gallhofer, 1998; Nentwich & Kelan, 2014). While previous studies have been necessary to advance accounting research from a gender viewpoint, they tend to show the binary categories of what is thought to be feminine and masculine and to stereotypically assume that women are feminine and men are masculine in specific ways. Recent studies, such as those by Ghio et al. (2023) and Rumens (2016), challenge historically assumed notions of gender by embracing fluidity, rejecting false binaries, and dismantling heteropatriarchy in management accounting. They aim to “break down the destructive barriers to diversity of voice and the hierarchies of gender” (Ghio et al., 2023, p. 9) and “disrupt heteronormative constructions… allowing alternatives to emerge” (Rumens, 2016, p. 113). Hegemonic masculinity in accounting can be interpreted to reproduce the values of materialism to maximize the self (cf. Chiapello, 2017; Cooper, 2015; Shearer & Arrington, 1993). This refers to the idea of maximizing business performance by becoming a “productive accountant” (Goretzki & Pfister, 2023, p. 2) and an “entrepreneur of the self” (Cooper, 2015, p. 14). In previous studies, management accountants (controllers) 1 have often been described as strong, trustworthy partners for their managers (e.g., AlaHeikkil¨ a & J¨ arvenp¨ a¨ a, 2023; Lukka & J¨ arvenp¨ a¨ a, 2018; Nitzl & Hirsch, 2016; Sathe, 1983). Management accountants have been seen as having a strong and independent character (Byrne & Pierce, 2007; J¨ arvenp¨ a¨ a, 2007) and a powerful position in an organization. However, management accounting has been suggested to be a weaker position than other management functions in an organization, as management accountants’ activities often depend on what others allow them to do (De Loo et al., 2011; Mouritsen, 1996). Prior studies have reported that duller and more boring management accountants focusing on, for example, reporting with undue emphasis on cost control and other “number crunching” activities could represent a suitable image of a management accountant (Baldvinsdottir et al., 2009; Burns et al., 2014; Lambert & Sponem, 2012; Lepist¨ o et al., 2016). Many studies have highlighted the management accountant role as hybridized, with “business partners” and “number crunchers” (Ala-Heikkil¨ a and J¨ arvenp¨ a¨ a, 2023; Burns & Baldvinsdottir, 2005; Graham et al., 2012; Karlsson et al., 2019; Lambert & Sponem, 2012; Zoni, 2018). The core qualifications concerning management accountants’ work are described as involving analytical skills, problem-solving capabilities, and a business understanding, indicating a possible masculine business character for the profession. Moreover, a change from these skills toward a more strategic and market orientation, as well as an emphasis on communication skills, has also been required (Ala-Heikkil¨ a & J¨ arvenp¨ a¨ a, 2023; Granlund & Lukka, 1998; J¨ arvenp¨ a¨ a, 2001, 2009; Oliver, 1991; Pierce & O’Dea, 2003; Siegel et al., 2003; ten Rouwelaar et al., 2018). Thus, previous studies have suggested that the skills required to be successful in management accounting should be balanced between analytical and social skills (Ala-Heikkil¨ a & J¨ arvenp¨ a¨ a, 2023; Burns & Yazdifar, 2001; Byrne & Pierce, 2007; Granlund & Lukka, 1998; J¨ arvenp¨ a¨ a, 2001; Siegel & Sorensen, 1999), which can be regarded as questioning the dominance of hegemonic masculinity in the field. This literature review paints a picture of previous studies concerning accounting from a gender viewpoint and highlights a growing interest in gender topics (see, e.g., Khlif & Achek, 2017). So far, the focus has been mostly on women in accounting, auditing, and academia, where women are stereotypically assumed to be traditionally feminine. Moreover, this research has tended to produce a gender dichotomy between men and women. These studies have been necessary to push the investigation into gender and accounting, but as Lehman (2019, p. 3) stresses, we still need “meaningful expansion of research” in this field. A broader view of gender and deeper gender analysis in accounting is needed to achieve an equal and sustainable world of accounting (cf. Carmona & Ezzamel, 2016; Haynes, 2017; Khlif & Achek, 2017). This is particularly true from the perspective of management accounting in the global business environment—our study context—where gender analysis is mainly lacking, as highlighted by Haynes (2017). 3. Research design A qualitative case study with a critical approach was selected as the most suitable for studying phenomena requiring “a disciplined sensitivity” (Baxter & Chua, 1998, p. 84). The adopted critical approach also aimed to explain the tension in the field through one single case company by imbuing and integrating our analysis with critical intent and insights to contribute to the dialog on engendering emancipation in accounting research (Deegan, 2013; Gallhofer & Haslam, 2019; Modell, 2015). Based on the idea of purposive sampling (Moser & Korstjens, 2018), we aimed to find an informative case, and the following specific characteristics were used to choose it. Firstly, we selected a company that has operated for a long time, possessing a history of over 100 years and thus representing tradition in its business field. The selected global case company operates in the field of industrial 1 Business-oriented management accountants are typically and in practice called “business controllers” or “controllers.” In this study, these labels have a similar meaning. V. Ala-Heikkil¨ a et al. Critical Perspectives on Accounting 99 (2024) 102724 6 technology. The company possesses an integrated finance organization employing 3,600 people in over 100 countries. Secondly, the selected company provides an interesting and contrasting setting in which to study gender because it is a male-dominated engineering organization. According to the internal company documentation, female management accountants represent ca. 11–12 % of the leading headquarters management accountants, whereas the split is ca. 50/50 at more junior levels. The share of female management accountants decreases the higher the position is in the organization. Females occupy about 20 % of global management accountant positions. Simultaneously, like other leading global companies, the company has recently set gender diversity targets, aiming to improve its performance (cf. Arora, 2022; Ben-Amar et al., 2013; Chapple & Humphrey, 2014; Dezs¨ o & Ross, 2012; Francoeur et al., 2008) by increasing female representation, especially in higher management positions (doubling to 25 %). Thirdly, the company has a wide range of personnel working as management accountants at various organizational levels and in various countries in the matrix organization. Finally, the company showed an interest in participating in this study and gave us access to collect data. The available case company documentation offered us an overview of the company and its settings. The documentation, including, for example, material on management accountants’ duties and roles, organizational charts, strategy documents, manuals, procedures, intranet, diversity plan, and so on, was used mainly to get an overview of the company. This information is not explicitly presented in the analysis. Nevertheless, it was an important additional source of information and contributed to our understanding of the case company and analysis of the findings. Two main data collection methods were used to gain multiple views on this topic: job advertisements and interviews. Job advertisements for recruitment are one powerful means to do gender and, thus, can create the image of the ideal candidate for a certain position, such as a management accountant (J¨ ann¨ ari et al., 2018; Varje et al., 2013). Job advertisements involve purposefully selected information and use certain language and vocabulary regarding the skills, knowledge, and capabilities that are understood to be important in a job (Lynch & Smith, 2001). The use of language in management positions advertisements tends to rely on the forms of hegemonic masculinity and is thus biased (Askehave & Zethsen, 2014; Gaucher et al., 2011; Horvath & Szcesny, 2016; J¨ ann¨ ari et al., 2018). As a result, the management position becomes gendered in a way that may not be attractive to those who do not want to follow this behavior pattern (Askehave, 2010; Eagly & Karau, 2002; Gaucher et al., 2011; Heilman, 2012; Heilman & Parks-Stamm, 2007; Koenig et al., 2011; Ridgeway, 2011; Schein, 2001). This lack of fit may arise from the wording in the job advertisements (Bem & Bem, 1973; Horvath & Sczesny, 2016). The study was conducted in two sequential phases. In the first phase, all job advertisements (n =100) for management accountants published between October 2018 and June 2020 were collected from the company’s intranet site. This time span was found to be long enough to achieve saturation (Guest et al., 2020). The sample included different levels of management accountants in various regions and with various qualification requirements defined by the case company. Table 1 presents an overview of the data set, reflecting the number of management accountant job advertisements at the various levels of the organization. The job advertisements sought global, regional, and local management accountants as well as project controllers, as shown in Table 1. This data set was investigated using qualitative semantic analysis. The corpus of 100 job advertisements was analyzed manually by utilizing semantic field themes and by focusing on the phrases, expressions, and articulation emerging from the advertisements (Askehave & Zethsen, 2014; Elo et al., 2014; Eriksson & Kovalainen, 2016; Krippendorff, 2004). All the expressions were drawn together into a common text corpus; the data were analyzed with the help of content analysis. All the data were thoroughly reviewed for content, including words and phrases, which were highlighted and categorized in MS Excel as columns. In the second phase of this study, 31 semi-structured interviews were drawn into the triangulation to increase the trustworthiness of the study. The interviews were conducted with management accountants and operational managers (business-responsible leaders either at local factories or in a larger role at a regional or global business level) in May–June 2020 (see Appendix A for the participants and Appendix B for the interview guide). The selection of interviewees was based on the availability of specific experiences of the studied phenomenon, thus aiming to achieve credible findings rather than representativeness (Englander, 2012; Kvale & Brinkmann, 2009) and drawing on purposive sampling (Moser & Korstjens, 2018). The sample aimed to comprehend very experienced management accountants or operational managers who would be able to provide insights over a longer time horizon. Thus, all the interviewees possess a long history with the case company and currently have managerial positions at the global (ten persons), regional (ten persons), or local (11 persons) levels. The participants were management accountants or were working closely in interaction with them. Table 2 provides an overview of the general characteristics of the interviewees. The interviewees represent 14 different nationalities, located mostly in Europe (24 people) but also in other regions: Asia (three people), NAM (three people), and SAM (one person) (Table 2). In total, 12 females and 19 males participated in this research. In the interviewee sample, the operational managers are general managers for their respective businesses at various organizational levels and act either directly as supervisors or in a matrix for the management accountants. Table 1 Overview of analyzed management accountant (MA) job advertisements. Job advertisements Total Global management accountants 9 Regional management accountants 13 Local management accountants 52 Project controllers 26 Total 100 V. Ala-Heikkil¨ a et al. Critical Perspectives on Accounting 99 (2024) 102724 7 The average duration of the interviews was about 1 h. The interviews also covered some aspects of management accountants’ duties and roles in the case company, as observable in Appendix B. Even though only a few questions were related directly to the gender issue, more general questions yielded many answers and reflections related to a gender aspect. All the interviews were conducted via MS Teams. With the permission of the interviewees, all of the interviews except three were recorded and transcribed into text-based files. Table 2 General characteristics of the interviewees. Women Men Asia EUC NAM SAM Global role Regional role Local role Total Management accountant 12 8 2 15 3 6 5 9 20 Operational manager 11 1 9 1 4 5 2 11 Total 12 19 3 24 3 1 10 10 11 31 *EUC =Europe; NAM =North America; SAM =South America. Table 3 The categorization matrix of the requirements in job advertisements. Category of key requirements Key contents Expressions in job advertisements Competencies and professional background, analytical skills Strong, strategic, documented, proven numerical skills, controlling skills (strong) ⇒business masculinity “You must also have a good track record of leading and implementing changes in the business”; “demonstrated ability to achieve objectives”; “proven ability to prioritize tasks”; “strong project experience & experience with business turnarounds”; “proven experience in driving organizational performance”; “a special combination of education and experience and/or demonstrated performance and results”; “you have worked as a line manager and have the ability to set clear targets for your team members and give them structured and constructive feedback on their performance”; “strategic orientation”; “strong leadership capabilities”; “demonstrated ability to achieve objectives”; “strong analytical and operational controlling skills”; strong financial background, structured controller, ideally with frontend and backend controlling experience”; “strong precision and analytical skills will complete the profile.” Authority and attitude Ability to take decisions, clout, gravitas, independence, autonomy, can-do attitude ⇒the maximization of the self/ authoritarianism “Ability to provide leadership to ensure effective solutions that drive business value”; “you take an ownership of situation and initiatives, and you are pro-active in solving problems”; “independent and proactive way of working and able to think in processes”; “hands-on mentality and the ability to work proactively, independently and pragmatically”; “skills combined with problem-solving competence and assertiveness.” Drive and ambition Drive, dynamism, passion, ambition, high energy level, ability to act, self-motivated ⇒transnational business masculinity/ entrepreneurialism “Self-motivated, goal oriented and success driven”; “ability to provide leadership to ensure effective solutions that drive business value”; “high energy, pro-active and entrepreneurial leader”; “the ability to be a strategic leader and innovator”; “willing to challenge the status quo and experience in driving change-management initiatives”; “proactive and outgoing personality”; “your drive for achieving results will be highly valued.” Result orientation Target-oriented, direct, consistent transnational business masculinity/ entrepreneurialism “A structured and results-oriented person”; “structured and result oriented leader with high ability to influence the organization”; “must have a sense of urgency for change and improvement, and a balanced approach to risk taking and achieving results”; “self-motivated, goaland result-oriented mindset”; “strong financial manager, structured and results oriented leader”; “result-oriented and highly committed to achieving agreed targets.” Business sense Technological skills, entrepreneurship, innovativeness, bravery ⇒transnational business masculinity/ entrepreneurialism “Business oriented mindset to support business development”; “experience in project delivery or service business in a global business environment is an advantage”; “strong business acumen and understanding”; “interest in walking into a new role that is still being developed”; “strong understanding of business set-up and interconnections is a plus”; “understanding and feeling for the business”; “you are very customer focused, to ensure that business requirements and expectations are effectively managed, and incidents & problems are resolved in a timely manner”; “business knowledge, understanding case company processes, structures, customer knowledge.” Cooperation Supportive, motivational, collaborative ⇒caring masculinity “Good collaboration skills”; “global mindset and ability to work across a globally networked matrix of business units with collaboration and trust.” Teamwork Team player, “Teamf¨ ahigkeit,” team member of our world-class teams ⇒caring masculinity “Cultural sensibility and awareness necessary to effectively collaborate with the local team”; “on a personal level, we believe you are a team player with a solution-oriented working style”; “you promote good working relationships facilitating team building and cohesiveness across business units, cultures, locations, and functions.” Communication Executive presentation skills, outstanding and strong communication skills ⇒business masculinity “Strong communication skills”; “must have outstanding communication skills, including executive presentation skills, able to inspire trust and quickly build credibility”; “high ability to influence the organization.” V. Ala-Heikkil¨ a et al. Critical Perspectives on Accounting 99 (2024) 102724 8 In the exception interviews, extensive written notes were taken. Recordings were not made due to a technical disturbance during the recording of two of the interviews. In addition, one interviewee preferred not to have a recording of the interview made. The preliminary analysis of the interview data had already started during the data collection phase after a few interviews to identify wider concepts for grouping the data. These preliminary categories were challenged and reformed after they had been transcribed. The transcribed data were thoroughly and critically analyzed, utilizing established procedures of qualitative content analysis (e.g., Elo et al., 2014; Miles & Huberman, 1984). First, the relevant structures and subjects were reconfirmed or adjusted by reading the interviews carefully. Second, based on the categorization in the first phase, the interviews were thoroughly analyzed, and the content was categorized in MS Excel by copying and pasting excerpts from the transcriptions into the appropriate categories as a stepwise and iterative approach. During the data analysis, the empirical data, theory, and previous research regarding management accountants from a gender viewpoint were simultaneously visited to make sense of the findings. The fieldwork comprised critical content analysis of 100 case company job advertisements for management accountants and 31 semi-structured interviews with management accountants and operational managers (see Appendices A and B). As the job advertisements revealed the expectations regarding management accountants, they also produced and framed the ideal, gendered image of management accountants. Thus, while these findings guided the researchers’ attention, the interviews revealed the views through practice. Gaining access to a wide range of empirical material and combining several empirical materials in triangulation increased the reliability of the findings (Vaivio, 2008) and thus enabled us to derive improved validity and theoretically integrated explanations (Modell, 2009). Further, the interview data provided the empirical field data with a source of richness (Baxter & Chua, 1998; Yin, 2003). While focusing on the research questions, abduction combining inductive and deductive research strategies, moving back and forth between material from the field, theory, and the accounting domain (Ahrens & Chapman, 2006; Alvesson & K¨ arreman, 2007; Lukka, 2014; Lukka & Modell, 2010), guaranteed robust and rigorous analysis consistency. 4. Results: Image of management accountants and variety of masculinities 4.1. Hegemonic masculinity and its “caring” attributes The thematic content analysis of job advertisements involved classifying and categorizing words and phrases in MS Excel. The developed categorization matrix was structured in MS Excel through an abductive process involving an interpretation of the empirical data and several revisits to the previous theoretical findings. The outcome of this iterative process is the categorization matrix (Table 3). As shown in Table 3, the key contents were aggregated to classify the semantics of the job advertisements. The following categories were identified: competencies and professional background, analytical skills, authority and attitude, drive and ambition, result orientation, business sense, cooperation, teamwork, and communication. Gendered connotations such as business masculinity, transnational business masculinity, entrepreneurialism, and caring masculinity were analyzed from the expressions. The first category of competencies, professional background, and analytical skills, covers descriptions such as “strong” and “strategic” competencies and a “solid” and “documented” professional background, carrying references to business masculinity. The ideal candidates here are expected to show strength in their competencies and solidness in their background. The second category, authority and attitude, consists of elements of independence, autonomy, a “can-do attitude,” and an ability to make decisions. The ideal candidacy here refers to the maximization of the self for maximizing the performance of the business with an authoritarian flavor, involving long working hours, the ability to make decisions independently, high stress tolerance, and clear authority. In the third category, called drive and ambition, high ambition with the strength and passion to drive and change is typically linked to transnational business masculinity and entrepreneurialism. The fourth category, result orientation, contains the themes of result, goal, and target orientation, with a clear business masculine connotation and the aim of maximizing profits. The category of business sense stereotypically and strongly represents transnational business masculinity and entrepreneurialism with “bravery,” “innovativeness,” “entrepreneurship,” and “technological” capabilities. Many of these expressions in this category would also apply to general managers’ positions, describing the demanding expectations of management accountants. The analysis of the job advertisements showed that the advertisements dominantly produce the image of transnational business masculinity as a valued characteristic of the ideal management accountant. The maximization of the self to maximize the business’s profit and performance is constructed as particularly important in the image. Job advertisements also showed that the ideal management accountant requires a caring, “softer,” relational, and people-related focus, being “supportive,” “motivating,” and having “collaboration skills.” The terms “team player” and “strong team player” term were used in the category of teamwork. In addition, “the ability to work in a team” (“Teamf¨ ahigkeit” in German) and “team spirit” were present. This category, as well as the category of cooperation, refers to social skills and understanding other people’s ideas and viewpoints, which are considered the characteristics of caring in management. Communication, as the final category of the job advertisements’ matrix, highlights how management accountants require effective and strong capabilities to communicate with “bravery” and “directness” to convey messages to management and exert influence. In this category, business masculinity related to strongness is stressed. The analysis showed that the ideal image of a management accountant is produced so that the expectations and qualities of the varieties of hegemonic masculinity in daily business and interactions are dominant. However, emerging signs of an expanding caring image, especially the importance of building and maintaining good social relationships, could also be detected in the interview data. It appears that these soft skills, such as cooperation and teamwork, are constructed to be a part of the ideal image in job advertisements, yet these qualifications play a minor role. According to our critical analysis, the requirement to maximize the self, referring to V. Ala-Heikkil¨ a et al. Critical Perspectives on Accounting 99 (2024) 102724 15 (continued) Interview theme content 4 Management accountant role evolvement and expected future changes 5 Recruitment of management accountants 6 Management accountants and gender References Acker, J. (2012). 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