通过报告构建性别:揭示一个非政府组织1995年至2021年的修辞策略

Constructing gender through reporting: unveiling the rhetorical strategies of an NGO from 1995 to 2021

Accounting, Auditing and Accountability Journal · 2025
被引 3
ABS 3

中文导读

研究了一个非政府组织27年的年度报告(含文本和图片),分析其如何通过修辞策略塑造性别观念,发现早期强调男女互补但男性主导,后期趋向包容但仍存传统视角。

Abstract

Purpose Addressing grand challenges requires an in-depth understanding of the social constructs, such as the gender discourse that shapes gender equality. Accounting, through annual reporting, contributes to constructing realities, thus impacting grand challenges. This paper explores how organizational reporting by a non-governmental organization (NGO) promotes particular ideologies about gender in a changing sociocultural context. Design/methodology/approach The paper uses a case study of an NGO that has long used annual reports to disseminate its perspectives on gender. Drawing on 1,251 pages of annual reports (in French, a gendered language), including 1,618 visuals, from 1995 to 2021, we use feminist and ideological perspectives to analyse the rhetorical strategies used. Findings The results show that the NGO’s annual reports include evolving perspectives on gender. In an earlier period, it emphasizes complementarity between men and women while assigning primary roles to men. More recently, while the organization continues to support traditional visions on gender representation, the reporting narratives and visuals strive towards greater inclusivity. The findings also suggest instances of ambiguity in how an organization can use narratives and visuals, prompting a discussion on the idea of rhetorical ambiguity in organizational reporting. Originality/value This study shows how organizational reporting longitudinally evolves regarding grand challenges, beyond financial and business matters. The paper identifies sites of gender ideology in both visuals and narratives of the reports.

会计性别研究组织报告修辞策略非政府组织