A Knowledge Synthesis of Anti-Black Racism in Accounting Research*†

IF 1.6 Q3 BUSINESS, FINANCE

Accounting Perspectives Pub Date : 2023-05-04 DOI:10.1111/1911-3838.12336

Akolisa Ufodike, Inya Egbe, Bridget Efeoghene Ogharanduku, Temitope Edward Akinyemi

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Abstract

This structured literature review synthesizes studies that have investigated questions related to anti-Black racism—namely, the discrimination and marginalization of Black people—in the accountancy literature and identifies opportunities for future research. This study is part of a larger research project that reviewed 161 articles and identified four themes relevant to accounting research on discrimination in general: anti-Black racism, imperialism and postcolonialism, intersectionality, and diversity. Based on the 25 anti-Black racism articles reviewed, this paper finds four key subthemes: demand for accountancy services and racial discrimination in accountancy practice, the racialization of professional accounting qualifications, Black professionals in academia, and the supply-side fallacy. Furthermore, because studies at the intersection of anti-Black racism and accounting are limited, this study proposes future research directions that will advance knowledge on various topics related to anti-Black racism.

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反黑人种族主义在会计研究中的知识综合

这篇结构化的文献综述综合了调查反黑人种族主义问题的研究，即在会计文献中对黑人的歧视和边缘化，并确定了未来研究的机会。这项研究是一个更大的研究项目的一部分，该项目审查了161篇文章，并确定了四个与歧视会计研究相关的主题:反黑人种族主义、帝国主义和后殖民主义、交叉性和多样性。基于对25篇反黑人种族主义文章的回顾，本文发现了四个关键的子主题:会计服务需求和会计实践中的种族歧视、专业会计资格的种族化、学术界的黑人专业人员和供给侧谬误。此外，由于反黑人种族主义与会计交叉的研究有限，本研究提出了未来的研究方向，将推动对反黑人种族主义相关的各种主题的认识。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Perspectives BUSINESS, FINANCE-

CiteScore

2.60

自引率

0.00%

发文量

期刊介绍： Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.