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(Re)presentation of women in Indian accountancy bodies' web sites

Orthodoxia Kyriacou, Jatin Pancholi and Angathevar Baskaran ()

Qualitative Research in Accounting & Management, 2010, vol. 7, issue 3, 329-352

Abstract: Purpose - The purpose of this paper is to explore the representation of women in two Indian accounting professional bodies' web sites: The Institute of Chartered Accountants of India (ICAI) and The Institute of Cost and Works Accountants of India (ICWAI). Design/methodology/approach - The paper uses content analysis to explore the content of the web sites of the ICAI and ICWAI. The paper provides a multi‐disciplinary framework to explore the Indian accountancy bodies' presentation of self through their web sites. Findings - The paper finds that the two Indian bodies appear to be visibly masculine; the representation of women in these two web sites is either weak or non‐existent. Further, the paper finds that the language used in these sites largely excludes women by referring predominately to the masculine as representing the norm. Research limitations/implications - The content analysis has its own inherent limitations, together with the use of the information contained in the web sites. Practical implications - The paper has important practical implications for policy initiatives. It argues for greater consistency in the use of inclusive language and for careful consideration of the ways that women are portrayed in the web sites. Originality/value - The value of this paper rests on the exploration of the two Indian accountancy bodies' web sites and in encouraging debate on women's professional accountancy issues, in a country which is increasingly driven by globalised market forces.

Keywords: Accounting; Gender; Accountancy; Worldwide web; India (search for similar items in EconPapers)
Date: 2010
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:v:7:y:2010:i:3:p:329-352

DOI: 10.1108/11766091011072783

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