“We don’t want to be accused of being feminists”: A gender equality measure for leadership positions and the perpetuation of patriarchal arrangements

Nathalie Clavijo and Ludivine Perray-Redslob ()
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Nathalie Clavijo: TBS - Toulouse Business School
Ludivine Perray-Redslob: EM - EMLyon Business School

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Abstract: This article seeks to understand the effects produced by a gender equality measure founded on a career-advancement approach to equality, by scrutinising a managerial control process introduced by the women's network of a large SBF120 firm to promote women's representation in leadership positions. Through a qualitative study, and drawing on the work of Acker, we uncover the mechanisms through which action designed to bring more women into leadership positions sustains, and masks, the perpetuation of the surrounding inegalitarian structure. We show that the assumptions underlying such processes – approaching equality through the ideas of career advancement and a better work/life balance for women, and as good for financial performance – reflect patriarchal arrangements – the male worker pursuing self-maximisation, women as complementary to men, women as the principal subjects of reproductive work. Those patriarchal arrangements are then perpetuated through the effects of the related managerial control process. We highlight how it is difficult for the women heading this process to escape the career-advancement view of equality, because it is entrenched in organisational and societal structures that place constraints on the design of the control system. We thus contribute to the accounting literature on gender equality measures 1/ by underlining that the measure studied cannot challenge the status quo because it is constructed by, and locked into, a patriarchal, elitist arrangement; 2/ by arguing that a managerial control process intended to advance women's representation in leadership positions creates a "blind spot" in the gender equality measure; 3/ by uncovering the "destructive power" of a managerial control process, which lies in its tendency to sap any possibility of understanding the problem structurally, but also in its propensity to wipe out the ability to imagine alternative ways of living and working that differ from the patriarchal arrangements on which our social order is founded.

Keywords: gender equality measure; gendered and gendering accounting; substructure; patriarcal arrangements (search for similar items in EconPapers)
Date: 2024-12-01
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Published in Critical Perspectives On Accounting, 2024, 100, 18 p. ⟨10.1016/j.cpa.2024.102754⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04692535

DOI: 10.1016/j.cpa.2024.102754

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