Researching race, accounting and accountability: past, present and future

被引:5
作者
Agyemang, Gloria [1 ]
Dhanani, Alpa [2 ]
Ejiogu, Amanze Rajesh [3 ]
Perkiss, Stephanie [4 ]
机构
[1] Royal Holloway Univ London, Sch Business & Management, Egham, England
[2] Cardiff Univ, Cardiff Business Sch, Cardiff, England
[3] Sheffield Hallam Univ, Sheffield Business Sch, Sheffield, England
[4] Univ Wollongong, Dept Accounting Econ & Finance, Wollongong, Australia
来源
ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL | 2024年 / 37卷 / 7/8期
关键词
Accounting; Accountability; Contemporary discrimination; Exploitation; Race; Racism; MODERN RACISM; NEOLIBERALISM; APARTHEID; DIVERSITY; EQUALITY; POLITICS;
D O I
10.1108/AAAJ-03-2024-6976
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
PurposeThis paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting and accountability in enabling racism and racial discrimination and also efforts of redress and resistance.Design/methodology/approachWe reflect on several critical themes to demonstrate the pervasive and insidious nature of racism and, review the literature on race and racism in accounting, focusing on studies that followed the seminal work by Annisette and Prasad (2017) who called for more research. We also review the six papers included in this special issue.FindingsWhile many overt systems of racial domination experienced throughout history have subsided, racism is engrained in our everyday lives and in broader societal structures in more covert and nuanced forms. Yet, in accounting, as Annisette and Prasad noted, the focus has continued to be on the former. This special issue shifts this imbalance - five of the six papers focus on contemporary racism. Moreover, it demonstrates that although accounting technologies can and do facilitate racism and racist practices, accountability and counter accounts offer avenues for calling out and disrupting the powers and privileges that underlie racial discrimination and, resistance by un-silencing minority groups subjected to discrimination and injustice.Originality/valueThis introduction and the papers in the special issue offer rich empirical and theoretical contributions to accounting and accountability research on race and racial discrimination. We hope they inspire future race research to nurture progress towards a true post-racial society.
引用
收藏
页码:1637 / 1664
页数:28
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