Invisible but accountable: age discrimination, social identity and organisational justice

Buchanan, J; Shen, Y

Invisible but accountable: age discrimination, social identity and organisational justice

Buchanan, J Shen, Y

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Publisher:: EMERALD GROUP PUBLISHING LTD
Publication Type:: Journal Article
Citation:: Journal of Accounting Literature, 2025, 47, (5), pp. 540-559
Issue Date:: 2025-12-15

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Field	Value	Language
dc.contributor.author	Buchanan, J
dc.contributor.author	Shen, Y https://orcid.org/0000-0002-1924-1301
dc.date.accessioned	2025-11-03T02:55:16Z
dc.date.available	2025-11-03T02:55:16Z
dc.date.issued	2025-12-15
dc.identifier.citation	Journal of Accounting Literature, 2025, 47, (5), pp. 540-559
dc.identifier.issn	0737-4607
dc.identifier.issn	2452-1469
dc.identifier.uri	http://hdl.handle.net/10453/190597
dc.description.abstract	Purpose – This study critically examines age discrimination and the marginalisation of older employees, specifically Baby Boomers (born 1946–1964), within an Australian higher education provider. It explores how systemic organisational practices and societal narratives shape older workers’ access to promotion and workplace recognition, raising broader questions of fairness, identity and accountability. Design/methodology/approach – Drawing on social identity theory, the research adopts a qualitative case study approach involving survey data from 13 employees aged 50 and above (39% response rate from a total of 33 invited participants). Thematic analysis was applied through iterative coding of responses, triangulated with document analysis and observation-inferred survey insights. Participant triangulation was also used to capture a diverse age spectrum among older workers. Findings – The analysis reveals four interconnected themes reflecting the lived experience of workplace age discrimination: changing role expectations with age, perceptions of devaluation and exclusion, emotional and career-related impacts and continued employment driven more by intrinsic satisfaction than equitable treatment. Respondents consistently expressed a sense of being part of the organisational “out-group”, reinforcing the relevance of social identity theory in explaining age-based marginalisation. Research limitations/implications – The findings highlight the need for stronger organisational accountability in recognising and addressing subtle yet persistent forms of age discrimination. They also point to the limitations of existing anti-discrimination legislation and underscore the critical role of workplace policy, societal attitudes and media narratives in either reproducing or challenging ageist practices. Originality/value – This paper contributes to the accounting and accountability literature by documenting how older workers’ experiences of exclusion are shaped not only just by managerial practices but also by broader institutional discourses. It offers novel insights into how accountability mechanisms, both internal and societal, can reinforce or disrupt age-based inequalities in the workplace.
dc.language	English
dc.publisher	EMERALD GROUP PUBLISHING LTD
dc.relation.ispartof	Journal of Accounting Literature
dc.relation.isbasedon	10.1108/JAL-05-2025-0247
dc.rights	info:eu-repo/semantics/openAccess
dc.subject	1501 Accounting, Auditing and Accountability
dc.subject.classification	3501 Accounting, auditing and accountability
dc.subject.classification	3502 Banking, finance and investment
dc.title	Invisible but accountable: age discrimination, social identity and organisational justice
dc.type	Journal Article
utslib.citation.volume	47
utslib.for	1501 Accounting, Auditing and Accountability
pubs.organisational-group	University of Technology Sydney
pubs.organisational-group	University of Technology Sydney/Business School
pubs.organisational-group	University of Technology Sydney/UTS Groups
pubs.organisational-group	University of Technology Sydney/UTS Groups/Centre for Climate Risk and Resilience (CCRR)
utslib.copyright.status	open_access	*
pubs.consider-herdc	true
dc.rights.license	This work is licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0). To view a copy of this license, visit https://creativecommons.org/licenses/by/4.0/
dc.date.updated	2025-11-03T02:55:14Z
pubs.issue	5
pubs.publication-status	Published
pubs.volume	47
utslib.citation.issue	5

Abstract:

Purpose – This study critically examines age discrimination and the marginalisation of older employees, specifically Baby Boomers (born 1946–1964), within an Australian higher education provider. It explores how systemic organisational practices and societal narratives shape older workers’ access to promotion and workplace recognition, raising broader questions of fairness, identity and accountability. Design/methodology/approach – Drawing on social identity theory, the research adopts a qualitative case study approach involving survey data from 13 employees aged 50 and above (39% response rate from a total of 33 invited participants). Thematic analysis was applied through iterative coding of responses, triangulated with document analysis and observation-inferred survey insights. Participant triangulation was also used to capture a diverse age spectrum among older workers. Findings – The analysis reveals four interconnected themes reflecting the lived experience of workplace age discrimination: changing role expectations with age, perceptions of devaluation and exclusion, emotional and career-related impacts and continued employment driven more by intrinsic satisfaction than equitable treatment. Respondents consistently expressed a sense of being part of the organisational “out-group”, reinforcing the relevance of social identity theory in explaining age-based marginalisation. Research limitations/implications – The findings highlight the need for stronger organisational accountability in recognising and addressing subtle yet persistent forms of age discrimination. They also point to the limitations of existing anti-discrimination legislation and underscore the critical role of workplace policy, societal attitudes and media narratives in either reproducing or challenging ageist practices. Originality/value – This paper contributes to the accounting and accountability literature by documenting how older workers’ experiences of exclusion are shaped not only just by managerial practices but also by broader institutional discourses. It offers novel insights into how accountability mechanisms, both internal and societal, can reinforce or disrupt age-based inequalities in the workplace.

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http://hdl.handle.net/10453/190597