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粗糙中的钻石:精英会计师事务所中社会阶级差异如何被(贬)值

Diamonds in the Rough: How Social Class Difference is (De)Valued in Elite Accountancy Firms

Work, Employment and Society · 2025
被引 0
ABS 4

中文导读

研究英国精英会计师事务所如何应对招聘中排他性与包容性的矛盾,发现员工通过矛盾话语维护表面公平,实则延续排他做法,对理解精英职业中的阶级不平等有参考价值。

Abstract

Professional Service Firms (PSFs) rely on their socially exclusive approach to recruitment as a source of cultural capital and social prestige, but recent developments have obliged them to implement a more inclusive recruitment policy. The resulting contradiction between exclusivity and inclusivity has accentuated pre-existing tensions inherent to professions’ claim to high status and their supposed social detachment. Drawing from a UK government commissioned study examining attitudes towards socio-economic diversity in elite PSFs, we use critical discursive psychology to analyse and illustrate how these tensions are managed in talk. Empirically, this illustrates that interviewees draw on contradictory ‘interpretative repertoires’ to present themselves and their firms as balanced and fair, thereby helping to legitimate their continuing use of exclusionary practices. We interpret these findings theoretically using the work of Bourdieu, to highlight how the location of firms within overlapping fields limits professionals’ agency to challenge the status quo.

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