MEANS OF ANALYZING THE POLICIES AND DISCOURSES OF ACCOUNTING PROFESSION ORGANIZATIONS ON GENDER EQUALITY

Teodora-Denisa Gastone ()
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Teodora-Denisa Gastone: BabeÈ™-Bolyai University, Faculty of Economics and Business Administration, Cluj-Napoca, Romania

Review of Economic and Business Studies, 2025, issue si, 177-187

Abstract: As any other information that characterizes or defines an organization, the topic of gender diversity and its promotion is nowadays an increasingly debated discourse through which they differentiate themselves from each other, further influencing or learning good practices to promote their own activities. The article treats professional associations as representatives of the accountancy profession and looks at how they are working towards gender equality. Thus, the means of analyzing the veridicity of the information consist of theories and research methods that optimize the understanding of how to promote equality in the accounting profession. In this context, we will analyze the two theories underlying the information exposed to the public by organizations, impression management theory and legitimacy theory, in order to understand whether they are a means of promoting gender equality, followed by an analysis of the research methods applicable in this regard, discourse analysis and content analysis. All of this information applied through the case study conducted on the ICAEW organization illustrates an often used interconnection between the two theories, identified through the two research methods, for the organization to advocate and promote gender equality in the accounting profession.

Keywords: research method; gender equality; legitimacy theory; impression management (search for similar items in EconPapers)
JEL-codes: B54 M41 M42 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:aic:revebs:y:2025:j:si:gastonet

DOI: 10.47743/rebs-2025-si-0011

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