Her identity is much more than her dress and body ; a study of the accounting profession and changing work “spaces” for women accountants in the UAE

Abstract

While previous research has examined women’s experiences across Arab countries, the United Arab Emirates (UAE) remains relatively underexplored. The UAE’s distinctive socio-cultural landscape marked by diversity, rapid modernisation, and deep-rooted traditions offers a complex and compelling context in which to examine the intersections of gender, dress, body, and space. Drawing on Edward Soja’s theories of thirdspace and spatial justice, this study explores how women navigate these themes within the accounting profession. Data was collected through 26 semi-structured interviews with women from diverse ethnic and religious backgrounds working in accounting, revealing intricate dynamics surrounding their appearance, including the wearing or not wearing of the hijab (Islamic headscarf). Through thematic analysis, this research finds that women’s dress and body contribute to spatial disparities and exclusion in the accounting profession. First, women’s dress is controlled by managers, organizations, and societal norms, affecting their visibility, treatment, and opportunities while reinforcing spatial injustices. This study found that strict dress codes in local and professional bodies negatively impact women’s personal identity, whereas multinational companies with more flexible policies help mitigate marginalisation. Second, women’s bodies serve as a site of exclusion in the accounting profession’s thirdspace, influencing their mental well-being, recruitment prospects, and confidence due to societal perceptions of physical appearance. Third, the shift to remote work following COVID-19 has allowed women to feel more empowered, included, and better able to manage their professional and personal responsibilities. Women actively create counter-spaces within the accounting profession to challenge marginalisation by supporting other women, asserting their expertise, and fostering mental resilience. Notably, in the UAE, the hijab has emerged as a counter-space, a source of empowerment rather than exclusion. Remote work has further enabled women to establish thirdspaces free from spatial biases, contributing to greater equity within the profession.