A Critical Race Theory Discussion of Neutrality and Colorblindness in Accounting

Abstract

The intention of this chapter is to examine race and racism in the accounting industry in the context of neutrality. Objectivity and impartiality minimize the space for alternative voices, too often unheard from the margin, that speak of a differing racialized professional existence for the Black accountant. A Critical Race Theory (CRT) of accountancy is called for among a number of takes in the genre of Critical Accounting to begin a process of unpacking systemic processes within the profession, which encourage homogeneity and exclusion.

Belief in professional colorblindness as impartiality where race is concerned is critiqued as a tool of domination that fosters injustice because it hides racism from the institution while simultaneously allowing racist practice to go unchallenged.

Citation

Lewis, A. (2016), "A Critical Race Theory Discussion of Neutrality and Colorblindness in Accounting", Accounting in Conflict: Globalization, Gender, Race and Class (Advances in Public Interest Accounting, Vol. 19), Emerald Group Publishing Limited, Leeds, pp. 113-134. https://doi.org/10.1108/S1041-706020160000019005