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2023
- ISIDORE Id: 10670/1.dfb249...
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Social inequality Social equality Inequality EgalitarianismCite this document
Marianne Strauch, « Tensions in quantification: Making gender equality count », Accounting Auditing Control, ID : 10670/1.dfb249...
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Abstract
In this article, we examine how three trade unions (TUs) use quantified tools (performance monitoring, calculation of scores, budget requests) to implement gender equality in France’s state-owned railway company, SNCF. Using longitudinal data collected between 2017 and 2020, we describe in detail how the TUs use these tools over the long term during the negotiation of a gender equality and diversity agreement. We demonstrate how quantification and its deployment by actors like TUs make it possible to create new ways of operationalizing gender equality, using the theoretical and methodological framework of relations of ruling proposed by Dorothy Smith (1987). We contribute to the accounting literature, in particular by discussing the inclusion of TUs in the processes of formalizing numbers and performance assessment.
