Naturalising analogies - the role of accounting logic in gendered organisations

This thesis examines the integration of gender equity initiatives within STEM organisations, focusing on the interplay between organisational logics, accounting practices, and naturalising analogies. Drawing on Acker’s theory of gendered substructures and incorporating grid-group typology, it redefines organisational logic as the symbolic and material patterns reflecting an organisation’s principles of order and values. This framework provides a precise lens to analyse how intersecting logics—hierarchical, individualistic, and egalitarian—shape gender-related practices. Using qualitative case studies of University X and Organisation Y, the research explores how multiple logics interact to either challenge or reinforce gender inequities. Hierarchical and competitive cosmologies resist changes to traditional notions of merit, complicating efforts to implement broader performance evaluation frameworks. Naturalising analogies, including symbols and rituals, help legitimise gender equity initiatives but often fail to transform deeply embedded institutional logics. This research extends Acker’s framework by addressing the role of institutional complexity in shaping gendering processes, highlighting the coexistence and contestation of multiple organisational logics. It further contributes to the gendered accounting literature by demonstrating how accounting logic, through its focus on quantifiable performance metrics, perpetuates gender inequities in promotion systems. This research also advances understanding of naturalising analogies, highlighting their role in embedding equity initiatives while revealing their limitations in driving deeper organisational change.

Grantor dc:publisher

UNSW, Sydney

Year dc:date

2025

Author dc:creator

• Cao, Yiyuan

• Gendered substructure
• The accounting logic
• Performance metric
• STEM
• Gender equity
• Gender equity initiatives
• anzsrc-for: 3501 Accounting, auditing and accountability
• anzsrc-for: 3507 Strategy, management and organisational behaviour

Statement dc:rights

• embargoed access
• CC BY 4.0

Licence

• http://purl.org/coar/access_right/c_f1cf
• https://creativecommons.org/licenses/by/4.0/

Language dc:language

en

Identifier

https://doi.org/10.26190/unsworks/31117

OAI identifier oai:identifier

oai:unsworks.library.unsw.edu.au:1959.4/104850