Sexualities and accounting: A queer theory perspective
本文指出会计研究中忽视LGBT性取向的问题，提出用酷儿理论挑战异性恋规范，并给出三条研究路径，适合关注会计与性别交叉研究的学者。
There is a paucity of research on sexuality within accounting studies in general, and next to nothing on lesbian, gay, bisexual and trans* (LGBT) sexualities in particular. One major problem associated with this neglect is that the heteronormative bias within the accounting studies goes unchallenged, reproducing a heterosexual/homosexual binary that posits heterosexuality as a normative standard by which other sexualities are judged and found wanting. Challenging the heteronormativity that pervades accounting studies and organisations, this article contributes to this knowledge void by presenting a new line of research which examines LGBT sexualities. It is argued that queer theory can enable accounting scholars to disrupt heteronormativity, destabilise essentialist notions sexuality as fixed properties of individuals and thus advance the study of sexuality within accounting beyond topics such as sexual harassment. Three research trajectories with example research questions are presented to that end: 1) disrupting heteronormativity; 2) queering accounting organisations; 3) queer allies in accounting contexts. In sum, this article underscores the utility of queer theory to accounting and sexuality research and practice, and calls for increased research activity of this type in this area.