Queer Performance of Gay and Cis Men Accountants from the Perspective of Tokenism

Daniel de Jesus Pereira, Marcia Juliana d’Angelo and Breno Machado Cola

Social and Environmental Accountability Journal, 2024, vol. 44, issue 2, 136-158

Abstract: This paper captures critical incidents under the three phenomena of tokenism – visibility, polarity, and adequacy – of gay and cis men (token figures) compared to straight and cis men (the dominant group) in the accounting environment, perceived as predominantly male. Such an environment can lead to the silencing of sexual subjectivities that do not meet heteronormative performance standards. The main concern is to observe how accountants who are both gay and cis – a minority – may feel themselves to be token figures in an area where the dominant group is men who are straight and cisgendered. Thus, this study falls within the scope of queer studies and highlights how social relations and representation between the two groups are processed in a predominantly masculine professional area. To this end, interviews were conducted with accounting professionals and members of the Accounting Collective for Inclusion and Diversity in Brazil. Using the critical incidents technique, it was possible to observe that men who were gay and cis had, throughout their professional careers – under the observable phenomena of tokenism – been confronted with potential scrutiny in the face of the dominant group. The study also points out that accountants who are gay and cisgendered are constantly confronted with behaviour similar to that of straight and cis accountants to protect their image. As a response to remaining a minority in organisations, men who are gay and cis feel forced to get as close as possible to the stereotype of heteronormativity so that their behaviour, clothes, and even tone of voice are consistent with the social norm of heterosexuality. A lack of organisational policies was also observed to mediate the tension between the groups (dominants and tokens) and the interviewees’ pessimism regarding likely changes in the future professional scenario.

Date: 2024
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DOI: 10.1080/0969160X.2024.2374235

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