Hegemonic masculinity and the jianghu order: gender issues in a Chinese domestic accounting firm

Purpose This study examines gender issues in Chinese local accounting firms under the influence of jianghu culture – a socio-cultural space characterised by opacity, informality, fluidity and the absence of explicit written rules. Design/methodology/approach Drawing on Connell's (1995) theory of hegemonic masculinity, this study examines gendered workplace dynamics through a four-month ethnography at a single firm. This approach combined in-depth interviews with 28 accountants, including senior leaders and junior staff, and extensive participant observation of their daily work and social interactions. The research investigates how gender manifests in professional and informal settings, and analyses participants' perceptions of and responses to gender-related issues. Findings It reveals that the firm's dominant faction was male-centric, hierarchical and structured around hegemonic masculine traits, loyalty and reciprocity. This system shunned “effeminate” male colleagues who embodied subordinated masculinity, while relegating female staff – stereotyped through traditional femininity – to routine tasks such as tax filing, proxy bookkeeping and basic consulting. Consequently, “effeminate” male and female staff faced barriers to advancement into senior managerial roles. Although some women adopted masculine traits (demonstrating a form of female-complicit masculinity), the hegemonic faction within jianghu culture fundamentally limited their likelihood of joining dominant cliques because of the stereotype that women are unsuited for navigating the jianghu. Originality/value This paper offers a culturally grounded extension to gender research in accounting. Departing from Western models rooted in patriarchy, capitalism and professionalism, it finds that gender exclusion in Chinese accounting firms operates through jianghu culture – centred on renqing (favour), mianzi (face) and yiqi (brotherhood loyalty). The originality lies in showing how this framework systematically excludes women and “effeminate” men not through formal performance discourse, but through informal relational practices embedded in factional networks, social rituals and affective bonds.