Modernity, space-based patriarchy and global capitalism: implications for Syrian women accountants

Abstract

This paper contributes to the current literature on gender, modernity, patriarchy and accounting by bringing insights into the experiences of women accountants in Syria: an Arab and predominantly Muslim country. By doing so, this paper enhances understanding of women's interrelationship with accounting beyond the Anglo-American context that currently dominates the research agenda on gender and accounting. Face-to-face interviews with 20 women accountants were carried out in Syria in 2008. This study reveals that in the context of global capitalism and patriarchy, factors of class, alienation, tradition and economic difficulties are contributing to the subordinated role of women in society in general and in the accounting profession in particular. The increased commercialisation of the accounting profession in the Arab world, including Syria, has resulted in socio-economic hierarchies and discriminatory practices, where interviewees spoke of discrimination based on class, sex and on the knowledge held. Further, despite advances to Syrian women's access to the public space, the public space for Syrian women accountants often operates based largely on how men act in this space. Men (and socially/financially advantaged women) often occupy aspects of the public (accounting) space that are perceived to be more significant and better financially rewarded. Thus, the dichotomy of public/private spaces in this study is understood in a broader sense to incorporate the symbolic as well as spatial aspects. This paper concludes that the accounting profession's aspirations need to be challenged through critically evaluating and redefining work roles and values to ensure emancipation for women. Furthermore, in the Arab world, dominant patriarchal structures will only be challenged and changed when obstacles preventing women from enjoying their human rights and contributing fully in society are addressed and eliminated.

Keywords:

• accounting profession
• women
• space-based patriarchy
• Islam
• Arab
• Syria
• globalisation

Acknowledgement

I am also grateful to Professor Vivien Beattie and the two ABR reviewers for their constructive comments that improved the analysis in this paper.

Funding

I am grateful for the support of the Carnegie Trust for the Universities of Scotland as their funding made this research possible.

Notes

1. Patriarchy in its classical understanding refers to a system in which ‘the male head of household had absolute legal and economic power over females and other family members’. It is an institutionalised male dominance in the family and in society more generally (Crocco et al. 2009, p. 108)

2. The Constitution of the Syrian Arab Republic of 1973 made no discrimination between men and women (UNDP 2001). Article 45 of the constitution maintains that The State ensures to women all the opportunities that allow her to contribute effectively and holistically in the political, social, cultural and economic life and the State puts all its efforts in destroying all barriers that prevent her advancement and participation in building the society (cited in UNDP 2001 report p. 5).

3. Lack of reform to family and personal laws in Syria is not limited to issues related to Islamic law. Lack of reform is also evident in the Christian community where women, for instance, cannot marry without the permission of their male guardians (father or brother) and their Church pastor (Manea 2011).

4. The public sector in Syria employed 1.6 million people in 2006 (Wieland 2006).