Constructing gender through reporting: unveiling the rhetorical strategies of an NGO from 1995 to 2021

Juliette Senn, Sarah Maire and Alessandro Ghio

Accounting, Auditing & Accountability Journal, 2025, vol. 38, issue 5, 1454-1482

Abstract: Purpose - Addressing grand challenges requires an in-depth understanding of the social constructs, such as the gender discourse that shapes gender equality. Accounting, through annual reporting, contributes to constructing realities, thus impacting grand challenges. This paper explores how organizational reporting by a non-governmental organization (NGO) promotes particular ideologies about gender in a changing sociocultural context. Design/methodology/approach - The paper uses a case study of an NGO that has long used annual reports to disseminate its perspectives on gender. Drawing on 1,251 pages of annual reports (in French, a gendered language), including 1,618 visuals, from 1995 to 2021, we use feminist and ideological perspectives to analyse the rhetorical strategies used. Findings - The results show that the NGO’s annual reports include evolving perspectives on gender. In an earlier period, it emphasizes complementarity between men and women while assigning primary roles to men. More recently, while the organization continues to support traditional visions on gender representation, the reporting narratives and visuals strive towards greater inclusivity. The findings also suggest instances of ambiguity in how an organization can use narratives and visuals, prompting a discussion on the idea of rhetorical ambiguity in organizational reporting. Originality/value - This study shows how organizational reporting longitudinally evolves regarding grand challenges, beyond financial and business matters. The paper identifies sites of gender ideology in both visuals and narratives of the reports.

Keywords: Gender reporting; Ideology; NGO; Patriarchy; Social grand challenges (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:aaajpp:aaaj-04-2024-7053

DOI: 10.1108/AAAJ-04-2024-7053

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