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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.

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.

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.

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.

This paper critiques institutional whiteness and racial categorisation in UK higher education. This is done through the representation of the complex narratives of “mixed race” women navigating their PhD experiences in predominantly white institutions, when their identities have proximity to whiteness.

This study introduces five vignettes of “mixed race” women, gathered from a wider study of 27 PhDs and early career researchers in UK higher education. The paper employs Yuval-Davis’ framework of belonging and bell hooks' approach to chosen versus forced marginality to create a conceptual framework based on fluid agency and empowerment, recognising belonging as an ongoing process.

The findings reveal how “mixed race” women can occupy a liminal space between belonging to and rejecting racial categorisation, as they attempted to situate their self-identifications within the boundaries of institutional whiteness.

The study only utilises a small sample size of five counter-stories from a larger study on PhD career trajectories, limiting its empirical claims. It also only engages with “mixed race” women who have proximity to whiteness, encouraging research on different “mixed race” intersections.

This paper encourages more discussion around “mixed race” experiences of UK higher education and critical engagement with higher education’s reliance on statistical data to understand racialised communities.

This paper contributes new empirical insights into how whiteness is experienced when “mixed race” women negotiate their relation to it in UK higher education. It also provides theoretical advancements into understanding of institutional whiteness and critically engages with racial categorisation.

This viewpoint paper addresses the use of sustainability frameworks in embedding education for sustainability into the curriculum of higher education institutions (HEIs). The purpose of this paper is to explore the paradox that sustainability frameworks must facilitate transformation of existing structures whilst also being well-enough aligned with current conditions to be readily adopted by today’s HEIs.

This paper proposes a set of four criteria for assessing the suitability of sustainability frameworks for use across the curriculum: relevance to current curricula, language, institutional fit and concept of the future. Using these criteria, this paper assesses how various frameworks align with the current (unsustainable) state of affairs and their transformative potential. The frameworks assessed are: the sustainable development goals (SDGs), the three pillars framework and the capitals approach.

This paper finds that each of the frameworks has strengths and weaknesses: the SDGs and the capitals approach perform well on alignment but less well on transformational criteria. Conversely, the three pillars framework performs well on transformation criteria but less well on alignment criteria. By applying the criteria set out in this paper, the authors hope those working to embed sustainability into the curricula of HEIs will be better equipped to navigate the tensions presented by sustainability transitions.

Using a novel set of criteria for assessing sustainability frameworks, this paper provides guidance that was previously lacking in education for sustainability professionals who are attempting to embed sustainability into the curriculum at HEIs.

This paper investigates the meaning of spirituality and empowerment from the perspective of women of color (WOC) in Fortune 500 companies how it impacts their leadership.

Detailed data were collected through in depth semi-structured interviews documenting their experience as lived in the context of their daily work environments. Twelve WOC in leadership positions were interviewed, and transcripts analyzed using thematic analysis. Their narratives provide insight into the experiences of discrimination and bias and the stress and disenfranchisement that result from these experiences.

Analysis shows that for these women, spirituality was more than a philosophical orientation but comprised a core facet of their identity, empowering them to cope with adversity and uplift others through a leadership style defined by compassion, trust, strong interpersonal relationships and purpose.

Implications for creating more compassionate and inclusive environments that draw on principles of empowerment and spiritual leadership are provided.

This study contributes uniquely to the literature by exploring the perspectives of understudied women leaders who identify as African American, South-Asian and Latina on spirituality and empowerment and their impact on their leadership.

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.

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.

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.

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.

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.

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.

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.

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.

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.

In this chapter, we explore group counseling interventions for Black males and explain the Achieving Success Everyday (ASE) group model for racial and mathematical development. We use critical race theory (CRT) as a framework to analyze school counseling (SC) and mathematics literature that focuses on Black male students to inform the reconceptualization of the ASE group model for school counselors. We examine the programs and interventions that have been published with Black male participants in school settings within the SC literature. We also examine programs and interventions that have been specially designed to improve Black males' mathematics skills. We specifically focus on gathering findings that provide successful outcomes for Black males in public schools. We examine literature that reflects the role school counselors (SCs) take when supporting Black male students' academic, social, emotional, college, and career identity development. We believe uncovering ideas to capture Black males' experiences in school settings could shed light on how to foster Black excellence. Gaining an understanding of programs and interventions for Black male students through a CRT lens could inform future research, policy, and practice in SC while combating ongoing racism that continues to persist.

Racial stigma and racial criminalization have been centralizing pillars of the construction of Blackness in the United States. Taking such systemic injustice and racism as a given, then question then becomes how these macro-level arrangements are reflected in micro-level processes. This work uses radical interactionism and stigma theory to explore the potential implications for racialized identity construction and the development of “criminalized subjectivity” among Black undergraduate students at a predominately white university in the Midwest. I use semistructured interviews to explore the implications of racial stigma and criminalization on micro-level identity construction and how understandings of these issues can change across space and over the course of one's life. Findings demonstrate that Black university students are keenly aware of this particular stigma and its consequences in increasingly complex ways from the time they are school-aged children. They were aware of this stigma as a social fact but did not internalize it as a true reflection of themselves; said internalization was thwarted through strong self-concept and racial socialization. This increasingly complex awareness is also informed by an intersectional lens for some interviewees. I argue not only that the concept of stigma must be explicitly placed within these larger systems but also that understanding and identity-building are both rooted in ever-evolving processes of interaction and meaning-making. This research contributes to scholarship that applies a critical lens to Goffmanian stigma rooted in Black sociology and criminology and from the perspectives of the stigmatized themselves.

The struggle for racial justice has always faced significant challenges and controversies across interpersonal, intergroup and structural levels. As racism continues to evolve and adapt to new social, political and technological developments, researchers, activists and practitioners grapple with complex and intersecting issues. This chapter discusses some of the ongoing challenges anti-racist endeavours face today. It engages with contemporary global issues, such as international migration, globalisation and the digital revolution that have implications on the fight against racism. The chapter covers topics such as the recent backlashes against anti-racism, the emergence of the ‘colour-blind’ ideology and the challenges anti-racism faces in the realm of technological advance and digital spaces. Additionally, this chapter explores the discourse of decolonisation as a radical approach to anti-racism. It concludes with a critical discussion of the idea that mainstreaming and expanding anti-racism to include racial majorities may enhance its effectiveness.

This chapter examines the connections between race and class divisions and examines how they shape racial inequities in the distribution of resources, power and privilege. Throughout history, racial identity has been a key factor in determining a person's position in modern capitalist societies. As such, issues of race and class have preoccupied sociologists and other scholars with diverse ideological orientations. This is highlighted in debates around the nexus of race and class in the production of racial structures, laws and institutions that legitimate and perpetuate the normalisation and centrality of whiteness. This chapter summarises some of the historical and ongoing debates, providing a synthesis of how race and class divisions continue to shape contemporary intergroup relations and social policy. It delves into racial capitalism and how race intersects with other social identities to determine socio-economic hierarchy in many western countries.