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

Gloria Agyemang (School of Business and Management, Royal Holloway University of London, Egham, UK)
Alpa Dhanani (Cardiff Business School, Cardiff University, Cardiff, UK)
Amanze Rajesh Ejiogu (Sheffield Business School, Sheffield Hallam University, Sheffield, UK)
Stephanie Perkiss (Department of Accounting, Economics and Finance, University of Wollongong, Wollongong, Australia)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 12 August 2024

Issue publication date: 1 October 2024

213

Abstract

Purpose

This 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/approach

We 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.

Findings

While 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/value

This 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.

Keywords

Acknowledgements

We are very grateful to the authors who submitted papers to this AAAJ special issue and to the referees whose efforts to support and guide the authors have significantly contributed to the issue's success. We also appreciate the contribution of all participants at the Race, Accounting and Accountability Workshop hosted by Cardiff University in September 2022. We thank all authors who research race, accounting and accountability for laying down the scholarship we have used. We also thank Professors James Guthrie and Lee Parker for their advice, support and valuable suggestions in orchestrating and managing this AAAJ special issue. Finally, we appreciate the insights of the two anonymous reviewers whose critical comments on our introductory paper helped shape the final form.

Citation

Agyemang, G., Dhanani, A., Ejiogu, A.R. and Perkiss, S. (2024), "Researching race, accounting and accountability: past, present and future", Accounting, Auditing & Accountability Journal, Vol. 37 No. 7/8, pp. 1637-1664. https://doi.org/10.1108/AAAJ-03-2024-6976

Publisher

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Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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