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A fairy tale with an unhappy ending: the organizational regulation of “Latina accountant identity” in Spain

身份(音乐) 独创性 社会学 性别研究 叙述的 主题分析 种族主义 身份协商 政治学 谈判 定性研究 社会科学 声学 语言学 物理 哲学
作者
Susana Gago‐Rodríguez,Laura Lazcano Benito,Carmen Bada
出处
期刊:Accounting, auditing & accountability [Emerald Publishing Limited]
卷期号:37 (7/8): 1695-1725 被引量:7
标识
DOI:10.1108/aaaj-03-2023-6318
摘要

Purpose Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends on its trade-off with employees’ work identities and personalities. Organizational discourse nurtures this dynamic and interactive process. We focus on the regulation of an (undesired) organizational identity that is born at the intersection of race/ethnicity, gender, sex and migrant discrimination in accounting-related positions. We aim to analyze how Latina accountants who migrate to Spain perceive that their triple status as Latina, women and migrants affects their careers as accountants and interpret whether this triple intersectional discrimination aims to create a Latina accountant’s self-identity. Design/methodology/approach This critical study follows a phenomenological approach to analyze the experiences of women born in Latin America who migrated to Spain to occupy accounting-related positions. A thematic analysis of their semi-structured interviews allowed us to examine the challenges faced by Latina accountants in their accounting careers in Spain. Findings Our interviewees' narratives display an internalization of, even resignation to, a self-identity that we label “Latina accountant identity.” This identity is based on explicit discrimination discourses that cause them to suffer from the intersection of racism, sexism and migrant conditions and is nurtured by the discourses of their senior managers, co-workers and subordinates. Originality/value To the best of our knowledge, this is the first study to frame the regulation of an intersectional discriminatory identity that is used to control Latina accountants from the inside, acting on the triple condition of Latinas, women and foreigners, influencing their self-perceptions regarding work and personal lives.
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