Cashiers' contribution to organizations: A feminist perspective of accounting and countering

Abstract This paper examines how a low‐skilled, gendered occupational group collectively counters representations of its contribution to organizational performance. We situate this process within the literature on counter accounts—alternative representations designed to rectify perceived harms or injustices. Our study focuses on cashiers, referred to as “checkout hostesses” in their organization's gendered terminology, in the highly masculine building supplies sector. Drawing on a feminist theorization of counter accounts and a 1‐year ethnography at two levels (in a store and in a cashiers' working group), we show that cashiers produce three counter accounts: (1) a vocational qualification that highlights their accounting and selling skills, (2) a reframing of their customer credit activities as a contribution to sales, and (3) a quantification of their selling activity in a dashboard tracking sales at the checkout. These counter accounts challenge patriarchal social structures that frame their job as a low‐status “woman's job,” objectify them, and overshadow their contribution to organizational performance. We advance the concept of counter accounts from the inside, showing that they do not merely denounce oppression but also repurpose stereotypical gender and class norms as resources for collective empowerment. We also emphasize how internal organizational support fosters occupational groups' awareness of their agency. Finally, we argue that the potential and limitations of counter accounts must be assessed from the perspective of the vulnerable group itself, broadening their understanding as emancipatory tools produced for the “other” by the “other.”

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Publication Details

Journal
Contemporary Accounting Research
Published
2025-07-24
DOI
https://doi.org/10.1111/1911-3846.13061
Citations
3
Primary Topic
Entrepreneurship Studies and Influences
Type
article
Field-Weighted Citation Impact
8.28

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article

Cashiers' contribution to organizations: A feminist perspective of accounting and countering

Claire Dambrin, Nathalie Clavijo
3 citations
Contemporary Accounting Research
Entrepreneurship Studies and Influences
8.28
article

Cashiers' contribution to organizations: A feminist perspective of accounting and countering

Claire Dambrin, Nathalie Clavijo
article en
3 citations

Abstract

Abstract This paper examines how a low‐skilled, gendered occupational group collectively counters representations of its contribution to organizational performance. We situate this process within the literature on counter accounts—alternative representations designed to rectify perceived harms or injustices. Our study focuses on cashiers, referred to as “checkout hostesses” in their organization's gendered terminology, in the highly masculine building supplies sector. Drawing on a feminist theorization of counter accounts and a 1‐year ethnography at two levels (in a store and in a cashiers' working group), we show that cashiers produce three counter accounts: (1) a vocational qualification that highlights their accounting and selling skills, (2) a reframing of their customer credit activities as a contribution to sales, and (3) a quantification of their selling activity in a dashboard tracking sales at the checkout. These counter accounts challenge patriarchal social structures that frame their job as a low‐status “woman's job,” objectify them, and overshadow their contribution to organizational performance. We advance the concept of counter accounts from the inside, showing that they do not merely denounce oppression but also repurpose stereotypical gender and class norms as resources for collective empowerment. We also emphasize how internal organizational support fosters occupational groups' awareness of their agency. Finally, we argue that the potential and limitations of counter accounts must be assessed from the perspective of the vulnerable group itself, broadening their understanding as emancipatory tools produced for the “other” by the “other.”

Contemporary Accounting ResearchVol. 42(3)
TBS Education (FR), ESCP Business School (FR)
Academy of Finland
Openalex Percentile: Top 3%
Entrepreneurship Studies and Influences
8.28
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Cashiers' contribution to organizations: A feminist perspective of accounting and countering — Claire Dambrin, Nathalie Clavijo · Contemporary Accounting Research (2025) | TGRS Research Map | TGRS