A Knowledge Synthesis of Anti-Black Racism in Accounting Research

UFODIKE, Akolisa, EGBE, Inya, OGHARANDUKU, Bridget and AKINYEMI, Temitope (2023). A Knowledge Synthesis of Anti-Black Racism in Accounting Research. Accounting Perspectives.

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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.

Item Type:	Article
Uncontrolled Keywords:	1501 Accounting, Auditing and Accountability; 1502 Banking, Finance and Investment; Accounting; 3501 Accounting, auditing and accountability
Identification Number:	https://doi.org/10.1111/1911-3838.12336
SWORD Depositor:	Symplectic Elements
Depositing User:	Symplectic Elements
Date Deposited:	11 Jul 2023 14:24
Last Modified:	11 Oct 2023 13:31
URI:	https://shura.shu.ac.uk/id/eprint/32125

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