Figure 1
The flowchart is organized into six vertical columns titled from left to right: “Institutional work categories,” “Steps of the action research,” “Activities performed,” “Interactions with institutions and practitioners,” “Dates and locations,” and “Aims.” In the first row under “Institutional work categories,” the text reads “Creating institutions.” Under “Steps of the action research,” the section is labeled “DIAGNOSIS.” The “Activities performed” column contains a rectangle reading “Presentation and discussion of survey results on the need to support universities in gender-disaggregated analysis of expenditures (G D A E) while implementing gender-responsive budgeting.” A bidirectional arrow points to “Board meeting (n equals 1; 150 minutes)” under “Interactions with institutions and practitioners.” “Dates and locations” mention “April 2021, Conference headquarters.” The “Aims” section lists “Introducing the need to shift the normative links between accounting practices and their cultural norms towards gender equality.” The second row under “Institutional work categories” reads “Creating institutions,” and “Steps of the action research” is labeled “ACTION PLANNING.” The “Activities performed” column contains three vertically stacked rectangles: First rectangle: “Identification of main features of universities’ accounting information systems.” Second rectangle: “Identification of the Consortium as the main owner of universities’ accounting platforms and request to the Board to involve it.” Third rectangle: “Sharing of the action research plan by the Working team and discussion.” Two individual diagonal bidirectional arrows from the first two rectangles point to “Group on gender-responsive budgeting focus groups (n equals 2; 250 minutes)” under “Interactions with institutions and practitioners.” “Dates and locations” read “April to May 2021, Conference headquarters and online.” The “Aims” are “Identifying ways to ease adoption” and “Engaging key stakeholders.” The third rectangle has a bidirectional arrow to “Board meeting (n equals 1; 130 minutes)” under “Interactions with institutions and practitioners.” “Dates and locations” read “May 2021, Conference headquarters.” The third row under “Institutional work categories” reads “Creating institutions,” and “Steps of the action research” is labeled “ACTION TAKING.” The “Activities performed” column contains four vertically stacked rectangles: First rectangle: “Diagnosis of the main critical variables for gender-disaggregated analysis of expenditures.” Second rectangle: “Discussion of the main features of the accounting systems provided by the Consortium.” Third rectangle: “Discussion of the proposed coding and its potential integration within universities’ accounting systems.” Fourth rectangle: “Drafting of the preliminary shared proposal of the accounting tool.” Four individual diagonal bidirectional arrows from the above four rectangles point to “Focus groups between the Working team and the Consortium (n equals 8; 970 minutes)” under “Interactions with institutions and practitioners.” “Dates and locations” read “August 2021 to April 2022, online.” The “Aims” section lists the following six bullet points: “Building stable institutional relationships with key stakeholders.” “Defining new rules for accounting systems.” “Guaranteeing the integration of the new cultural norms within the accounting tools.” “Redefining the relationship of accountants with their context.” “Identifying ways to overcome resistance in implementation.” “Developing instruments to support implementation.” The fourth, fifth, and sixth rows under “Institutional work categories” are “Creating institutions,” “Maintaining institutions,” and “Disrupting institutions,” respectively. They all have a common “Steps of the action research,” labeled “ACTION EVALUATION.” The “Activities performed” column contains four vertically stacked rectangles: First rectangle: “Presentation and discussion of the preliminary version of the accounting tool by the Working team.” A bidirectional arrow points to “Board meeting (n equals 1; 130 minutes)” under “Interactions with institutions and practitioners.” “Dates and locations” read “May 2022, Conference headquarters.” Second rectangle: “Implementation and testing of the instrument in a single university (U 1), and post-implementation feedback.” A bidirectional arrow points to “Focus groups with R 3, the Head of Accounting in U 1 and the Consortium (n equals 2; 150 minutes)” and “Interviews with the Head of Accounting in U 1 (n equals 2; 75 minutes)” under “Interactions with institutions and practitioners.” “Dates and locations” read “May to September 2022, on-site and online.” Third rectangle: “Revision of the accounting tool based on received suggestions.” A bidirectional arrow points to “Focus groups between the Working team and the Consortium (n equals 3; 200 minutes)” under “Interactions with institutions and practitioners.” “Dates and locations” read “September to October 2022, online.” Fourth rectangle: “Presentation and discussion of the final version of the accounting tool by the Working team.” A bidirectional arrow points to “Board meeting (n equals 1; 80 minutes)” under “Interactions with institutions and practitioners.” “Dates and locations” read “October 2022, Conference headquarters.” The “Aims” section lists the following six bullet points: “Ensuring organizational alignment with the objectives of the G D A E.” “Introducing new cultural norms across the organization” “Promoting the adoption of the tool.” “Supporting the revision of accountants’ daily practices.” “Defining distinct responsibilities and sharing their underlying purposes.” “Reducing the perceived risks associated with innovation.” The seventh row under “Institutional work categories” reads “Creating institutions,” and “Steps of the action research” is labeled “LEARNING.” The “Activities performed” column contains a rectangle with the text “Public presentation of the final version of the accounting tool by the Working team and the Consortium.” A bidirectional arrow points to “Online event (n equals 1; 150 minutes)” under “Interactions with institutions and practitioners.” “Dates and locations” read “October 2022, online.” The “Aims” are “Disseminating the potentialities of the tool to introduce alternative cultural foundations” and “Providing contact point for implementation.”Main steps of the action research Source: Authors’ own work