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Article
Publication date: 12 August 2024

Stephanie Perkiss

Severe inequality from climate change exists between the Global North and Global South. The North significantly contributes to climate change yet retreats to protect itself…

Abstract

Purpose

Severe inequality from climate change exists between the Global North and Global South. The North significantly contributes to climate change yet retreats to protect itself against its harmful impacts. Conversely, members of the Global South bear the brunt of the climate crisis with limited protection against its destructive effects. Climate justice aims to address this inequality. This paper explores the effects of climate change reforms and policies that have been established to foster accountability and climate justice.

Design/methodology/approach

This research follows a qualitative exploratory case study method. It draws on a supply- and demand-led approach and local accounts to analyse the (in)effectiveness with which six national and international reforms and policies have achieved accountability for climate justice. The research analysed a variety of empirical documents including contemporary research, reports, academic literature, non-government and government documents and policies, media releases and Pacific Islander accounts.

Findings

Climate change reforms and policies, which come together to form supply-side accountability, have largely failed to engender accountability in the Global North for the impacts of climate change. Nor have they mitigated climate change to any tangible extent at all. This has created a system of modern-day climate apartheid. Improving accountability and remediating climate injustices going forward will require a focus on demand-led instruments and accountability, which includes the voice of citizens.

Originality/value

This paper responds to AAAJ’s special issue call for examining accounting and accountability with regard to environmental and climate racism. Limited research to date explores the issue of climate apartheid and climate justice and its relationship with accountability. This research attempts to fill that gap.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 9 September 2024

Sandra Lourenço Felix

Tracing the development of a parallel-engaged pedagogy of care that extended and adapted the critical and transformative pedagogies of Freire, De Sousa Santos and hooks to the…

Abstract

Purpose

Tracing the development of a parallel-engaged pedagogy of care that extended and adapted the critical and transformative pedagogies of Freire, De Sousa Santos and hooks to the South African context. The development of this transformative pedagogy addresses the local conditions of an architectural design studio at a postcolonial, post-Apartheid and post “Fees must Fall” protests South African university. This pedagogy used practice-based design research to build a more conscious, critical and careful design practice in both students and educators.

Design/methodology/approach

The pedagogy was developed through participatory action research, over five years, from 2019 to 2023 including two years of the COVID-19 pandemic. Parallel and active engagement of students and educators within a nurturing and caring environment evolved from year to year, through a conscious and critical reflection on the process. Student surveys, reflective essays and focus groups unearth the impact of the parallel-engaged pedagogy of care.

Findings

The parallel-engaged pedagogy of care was shown to support and scaffold students becoming more conscious, critical and careful in their design practices validating diverse lived experiences as generative for design and important for social justice and transformative equity.

Research limitations/implications

The parallel-engaged pedagogy of care is part of a global shift to more transformative pedagogies that address student diversity and decoloniality.

Originality/value

Through dismantling traditional hierarchical teaching modes, the pedagogy is more student-led, agile and adaptable. Through centring and demonstrating care in the pedagogy, students are encouraged to develop both self-care and care in their design practice. This is especially critical in the South African context where the cultural capital of the institution, with its roots in colonial and Apartheid education differs from that of the majority of students of colour.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

Open Access
Article
Publication date: 8 August 2024

Sedzani Musundwa and Olayinka Moses

This study investigates the progress of the Broad-Based Black Economic Empowerment (B-BBEE) Act 2003, and its associated Chartered Accountancy Profession Sector Code. In doing so…

Abstract

Purpose

This study investigates the progress of the Broad-Based Black Economic Empowerment (B-BBEE) Act 2003, and its associated Chartered Accountancy Profession Sector Code. In doing so, we explore why B-BBEE affirmative action has not yet achieved the Code's representational intentions, including systemic subtleties inhibiting this success.

Design/methodology/approach

Using semi-structured interviews, we explore the lived experiences of Black aspirant Chartered Accountants (CAs) undertaking articles in global audit firms. The experiences are thematically analysed, embracing a comprehensive theoretical approach that encompasses professional and social closure, as well as boundary work, to adequately understand why affirmative transformational endeavours persistently face uphill tasks. The utilisation of multifaceted theorisation is deemed essential for a more nuanced portrayal of the intricacies inherent in the CA profession in South Africa.

Findings

The narratives presented by Black aspiring CAs unveil a complex web of exclusionary practices entrenched in institutionalised historical, professional, and social contexts. The multifaceted nature of closures, symbolised by racial, cultural, and linguistic factors, significantly impacts the experiences of Black trainees. The findings furthermore show that deliberate intervention beyond compliance with the Government’s framework is necessary for meaningful transformation.

Practical implications

The paper brings to the fore the current lived experiences of underrepresented Black CAs in global auditing firms. In doing so, these firms are empowered with incremental knowledge of the prevailing challenges and can thus make tangible improvements towards authentic transformation. Additionally, the results help in tracking the advancements made through affirmative action, acting as a feedback loop for future developments in transformation policy.

Originality/value

Contributing to the critical accounting literature, our study extends scholarship on the barriers faced by CAs and the limitations in their capacity to challenge these obstacles within global audit firms. We offer practical policy-focused recommendations that, if implemented, can address the complex socio-political realities obstructing the success of affirmative action. By sharing first-hand accounts, our study aims to empower auditing firms and other related stakeholders with actionable insights, enabling them to improve genuine inclusivity and foster equitable representation in the accounting profession.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 3 July 2024

Grace Ese-osa Idahosa, Dina Zoe Belluigi and Nandita Banerjee Dhawan

In the past decade, against increasing global inequality, higher education has grappled with increased demands for social justice, transformation and decolonisation. While a lot…

Abstract

Purpose

In the past decade, against increasing global inequality, higher education has grappled with increased demands for social justice, transformation and decolonisation. While a lot of research in South Africa has focused on the (im)possibilities of fostering racial, gendered, socio-economic and cultural change, the connection of such change to questions of sustainability has been less explored. The purpose of this paper is to specifically explore the agency of academics to foster transformative initiatives for sustainability within the context of institutions historically serving under-represented populations.

Design/methodology/approach

Using a qualitative methodology, this paper highlights the importance of considering sustainability in processes of transformation. This paper is specifically interested in how academic faculty and those in assigned leadership positions view their agency in relation to promoting transformation for sustainability at the institutional level. Drawing on data generated from semi-structured interviews with 13 participants at an historically Black university in South Africa, this paper details academics' and leaders’ experiences and perceptions of their agency.

Findings

This study reveals the adverse interactional dynamics within higher education institutions, which negatively impact academics’ participation as key agents in change processes. Positional and identity challenges faced reveal the persistence of colonial and apartheid legacies of racism, sexism, Afrophobia and xenophobia – which casts a shadow on possible trajectories of transformation and sustainability. This has serious implications for the common good, given South Africa's regional import for knowledge production and decolonisation within universities; its key role in the African 2063 Agenda; and the wider global Sustainable Development agenda.

Originality/value

This study highlights insufficient engagement with the sustainability of transformation efforts within the context of South Africa. This study also emphasises the relation between transformation imperatives and racial, socio-economic, gender and epistemic justice imperatives of sustainable development.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 4 July 2024

Desireé Pearl Larey

This qualitative study discusses the importance of effective leadership practices in connecting the macro-, meso-, and micro-contexts in which school leaders operate, considering…

Abstract

Purpose

This qualitative study discusses the importance of effective leadership practices in connecting the macro-, meso-, and micro-contexts in which school leaders operate, considering the colonial and apartheid history of South Africa and the current era of neoliberal philosophies by exploring the degree to which school leaders in historically disadvantaged schools in Western Cape Province use an edupreneurial approach to steer their schools in new directions. The school leaders, especially in historically disadvantaged Colored schools, are expected to be more autonomous and accountable for making the school environment conducive to performance standards and improved learning results. The study uses an edupreneurial leadership approach as a theoretical lens to explore entrepreneurial agency, together with the educational leadership approach of school principals as a consequence of neoliberal policies.

Design/methodology/approach

This study focuses on secondary schools in historically Colored communities in Western Cape Province through semi-structured interviews with four purposively selected school principals and four teachers from four different schools in the Western Cape Province.

Findings

Education and training programs should focus on cultural values and practices to enhance the efficacy of these schools. Furthermore, an entrepreneurial mindset and spirit are aspects that can be encouraged in a culturally sensitive manner. The edupreneurial leadership approach in developing countries has a distinctive nature.

Originality/value

This study contributes to forging an understanding of how neoliberal trends influence school leadership practices in developing countries, especially the leadership work of school principals across public schools in the Western Cape Province in South Africa.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

Open Access
Article
Publication date: 28 May 2024

Christopher Amoah

The South African Government announced the black economic empowerment (BEE) legislation in 2003 in the public procurement systems. The legislation was deemed a catalyst for the…

Abstract

Purpose

The South African Government announced the black economic empowerment (BEE) legislation in 2003 in the public procurement systems. The legislation was deemed a catalyst for the emancipation of the previously disadvantaged citizens due to the apartheid government policies that secluded them from economic activities. This study aims to explore the challenges of black construction professionals with the BEE as a procurement policy.

Design/methodology/approach

This study adopted a qualitative research approach. Thirty-five black construction professionals were contacted for interviews, of which 21 responded. Due to the COVID-19 restriction, participants were interviewed using telephone interview techniques. The information received was analysed using the thematic contents analysis method.

Findings

The findings revealed the challenges confronting black construction professionals regarding the BEE policy as corrupt practices (leading to the award of contracts to unqualified people), fronting of contractors and individuals for unqualified firms, preventing the participation of experienced and foreign firms, poor policy implementation with no monitoring mechanism and loss of tender due to strict requirements.

Social implications

Urgent attention is needed to review the BEE policy implementation process by the South African government to address the challenges enumerated by the policy beneficiaries to ensure the achievement of the policy objectives.

Originality/value

This study has identified the challenges of the BEE policy; thus, the government can institute measures to address the hindrances thwarting the beneficiaries from realising the policy objectives.

Details

Journal of Public Procurement, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1535-0118

Keywords

Article
Publication date: 10 September 2024

Bongani Munkuli, Mona Nikidehaghani, Liangbo Ma and Millicent Chang

The purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality.

Abstract

Purpose

The purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality.

Design/methodology/approach

Premised on Foucault’s notion of governmentality, we conducted a qualitative case study. Publicly available archival data are used to determine the extent to which accounting techniques have helped to shape policy responses to racial inequality.

Findings

We show that accounting techniques and calculations give visibility to the problems of government and help design a programme to solve racial inequality. The lived experiences and impacts of racism in the workplace have been problematised, turned into statistics, and used to rationalise the need for ongoing government intervention in solving the problem. These processes underpin the development of the scorecard system, which measures the contributions firms have made towards minimising racial inequalities.

Originality/value

This study augments the existing body of Foucauldian literature by illustrating how power dynamics can be counteracted. We show that in governmental processes, accounting can exhibit a dual role, and these roles are not always subordinate to the analysis of political realities. The case of B-BBEE reveals the unintended consequences of utilising accounting to control the conduct of individuals or groups.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 12 August 2024

Gloria Agyemang, Alpa Dhanani, Amanze Rajesh Ejiogu and Stephanie Perkiss

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…

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.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 18 December 2023

Gwenda Thomas

An attribute common throughout Lor’s distinguished career has been a passion for learning and continuous improvement in an approach that sets high standards, both for himself and…

Abstract

Purpose

An attribute common throughout Lor’s distinguished career has been a passion for learning and continuous improvement in an approach that sets high standards, both for himself and others. Taking on the informal mantle of both mentor and mentee, these contributions have blended with no clear boundaries or timelines.

Design/methodology/approach

Lor has been active in the library and information sector (LIS) landscape since the 1960s. A stalwart of the library and information profession, the author is being honoured by International Federation of Library Associations and Institution (IFLA) with a prestigious festschrift in recognition of a librarian who has made a sustained contribution to the library and information profession over decades with significant impact on academia, scholarship, praxis, communities and individual librarians.

Findings

Lor is recognized as a lifelong mentee as evidenced by his unbounded forays into discovery driven by a natural curiosity that, in turn, shaped his approach to mentoring through teaching, instilling best practices in research methodology and significant contributions to international librarianship. Today this continues in a regular column for South African librarians, drawing from the international literature of books, libraries and information, his role as a key figure in the establishment of Library and Information Association of South Africa (LIASA) in the 1990s, as well as experience from close involvement in developing LIS policies for post-apartheid South Africa, drafting guidelines for national library legislation and serving as IFLA Secretary-General in The Hague.

Originality/value

This viewpoint has been an attempt to share reflections on one individual’s lifetime of influence without borders or timelines. Without doubt, Lor’s global mentorship reach remains unbounded in his approach to critical thinking and desire for continuous improvement for himself and others.

Details

Library Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-5124

Keywords

Article
Publication date: 19 January 2024

Nkholedzeni Sidney Netshakhuma

This study aims to assess the role of the National Archives of South Africa (NARSSA) in promoting the preservation and management of private archives.

Abstract

Purpose

This study aims to assess the role of the National Archives of South Africa (NARSSA) in promoting the preservation and management of private archives.

Design/methodology/approach

This study used the qualitative method, and data was collected through unstructured questionnaires and interviews. In addition, purposive sampling was used to collect data from the selected archivist.

Findings

The study found that the NARSSA raised awareness on the preservation of private archives and is also in the process of reviewing the National Archives and Records Service Act 43 of 1996 to promote the preservation and management of private archives. The study also revealed that the role of the NARSSA in enforcing compliance with Section 14 of the National Archives and Records Service Act 43 of 1996 for the proper management and coordination of private archives was ineffective because of a lack of coordination, infrastructure, training and development.

Research limitations/implications

The qualitative data was obtained from three participants with the NARSSA and two selected from private archives. The sample is small to generalise results. The public–private cooperation in archives management is limited, and this is proved by the severely limited number of participants in the research. Furthermore, the private archive in this study is limited to the liberation movement archives institutions in South Africa.

Practical implications

This study could work as a stimulus for potential approaches to conduct further research on the possible kinds of cooperation between private–public archival organisations.

Social implications

The study is innovative, in that there are very few research investigations that focused on the cooperation between private and public archives in the African region and especially in South Africa.

Originality/value

The article makes a significant contribution to the area of private–public archival organisations, especially in South Africa. It will expand the knowledge on private–public archive cooperation and management in South Africa and the rest of the African continent.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

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