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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

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: 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

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

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