LGBTIQ+ Individuals in Accounting and Auditing Firms in Colombia: Perceptions and Their Role in the Workplace
Published
Mar 22, 2024
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Candy Chamorro González
https://orcid.org/0000-0001-7332-8566
Ruth Alejandra Patiño-Jacinto
https://orcid.org/0000-0001-6017-7666
Lea Katharina Reiss
https://orcid.org/0000-0003-0095-7323
https://orcid.org/0000-0001-7332-8566
Ruth Alejandra Patiño-Jacinto
https://orcid.org/0000-0001-6017-7666
Lea Katharina Reiss
https://orcid.org/0000-0003-0095-7323
##plugins.themes.bootstrap3.article.details##
Abstract
Currently, the lack of attention to sexuality and gender issues in accounting research contributes to the notion that accounting firms are asexual spaces. Therefore, this study focuses on analyzing the perceptions of gay employees regarding aspects related to managing their sexual identity within accounting firms in Colombia. The study is based on a qualitative methodology. A survey was conducted with 11 LGBTIQ+ accountants, all of whom were gay men, as no lesbian, transgender, queer, non-binary, or intersex accountants were found. Although this population undoubtedly exists within the Colombian accounting labor market, they did not participate in this study, which is already a significant finding. The results indicate that perceptions vary at personal, professional, and workplace levels, with the majority centered on the persistence of barriers to displaying non-heterosexual identities, as it remains taboo in many contexts, especially in traditional fields like accounting firms. However, it is concluded that a strong movement against heteronormativity is emerging within the accounting profession, as today, some accountants feel comfortable expressing their sexuality in their workplaces.
Keywords
Accounting firms, Accounting, LGBTIQ , Gender in accountingFirmas de contabilidade, Contabilidade, LGBTIQ , Gênero na contabilidadeFirmas de contabilidad, Contabilidad, LGBTIQ , Género en contabilidad
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Christensen, J. F., Reiss, L. K., & Andrighetto, G. (en prensa). Queer(ing). In J. Helms Mills, A.J. Mills, K.S. Williams & R. Bendl. (Eds.). Encyclopedia of Gender and Management. Cheltenham: Elgar.
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Davison, K., Queen, R., Lau, F., & Antonio, M. (2021). Culturally competent gender, sex, and sexual orientation information practices and electronic health records: rapid review. JMIR medical informatics, 9(2), e25467. DOI: 10.2196/25467.
De Souza, E., Brewis, J., & Rumens, N. (2016). Gender, the body and organization studies: Que(e)rying empirical research. Gender, Work and Organization, 23, 600–613. DOI: 10.1111/gwao.12145.
Dennissen, M., Benschop, Y., & van Den Brink, M. (2020). Rethinking diversity management: An intersectional analysis of diversity networks. Organization Studies, 41(2), 219-240. DOI: 10.1177/0170840618800103
Departamento Administrativo Nacional de Estadística DANE. (2023). Demografía y población. Obtenido de DANE: https://www.dane.gov.co/index.php/estadisticas-por-tema/demografia-y-
Duggan, L. (2003). The twilight of equality? Neoliberalism, cultural politics, and the attack on democracy. Boston, MA: Beacon Press.
Edelman, L. (2004). No future: Queer theory and the death drive. Durham, NC: Duke University Press.
Ezzamel, M. (2009). Order and accounting as a performative ritual: Evidence from ancient Egypt. Accounting, Organizations and Society, 34(3-4), 348–380. DOI: 10.1016/j.aos.2008.07.004
Farrugia, C. (2022). Inclusive communication with LGBTIQ+ clients. https://aifs.gov.au/resources/practice-guides/inclusive-communication-lgbtiq-clients
Flick, U. (2007). Introducción a la investigación cualitativa. Ediciones Morata, Madrid, España.
Forero, S. (2016). Participación de la mujer profesional de la Contaduría Pública en cargos que implican alto liderazgo y toma de decisiones. Cajicá, Colombia: Universidad Militar Nueva Granada
Ghio, A., McGuigan, N., & Powell, L. (2023). The queering accounting manifesto. Critical Perspectives on Accounting, 90. DOI: 10.1016/j.cpa.2021.102395.
Giffney, N. (2009). Introduction: The ‘q’ word. In N. Giffney & M. O’Rourke (Eds.), The Ashgate research companion to queer theory (pp. 1–13). Farnham, UK: Ashgate.
Giraldo, D., Jaramillo, E., Torres, Y., & Gómez, L. (2011). Influencia de los estereotipos de género en el área contable en las grandes empresas de Medellín. Contaduría Universidad de Antioquia (58-59), 197-231. DOI: 10.17533/udea.rc.14636
González, C., & Ramírez, D. (2018). Características de los Contadores Públicos involucrados en temas de fraude en Colombia, desde la perspectiva de género, entre el año 2012 y el 2017. Bogotá, Colombia: Universidad Santo Tomás
Grey, C. (1998). On being a professional in a “Big Six” firm. Accounting, organizations and society, 23(5-6), 569-587. DOI: 10.1016/S0361-3682(97)00003-2
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How to Cite
Chamorro González, C., Patiño-Jacinto, R. A., & Reiss, L. K. (2024). LGBTIQ+ Individuals in Accounting and Auditing Firms in Colombia: Perceptions and Their Role in the Workplace. Cuadernos De Contabilidad, 25, 1–25. https://doi.org/10.11144/Javeriana.cc25.plfc
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