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The purpose of this paper is to report on the reflective identity work of a white female chartered accountant, scholar and academic manager, regarding the intersectional transformations of gender and race as well as leadership within the South African accounting profession over four decades.

The theoretical lens of intersectionality is applied through an autoethnographic approach. Multiple layers of personal experiences and observations are interpreted through identity work of leadership provided and received. Autoethnographic data are substantiated and contextualised through the researchers’ sense-making, official and scholarly sources.

Sustainable transformation of the accounting profession requires a deepened understanding of the interconnections of the personal, structural and systemic areas within unique contexts. Leadership, as provided and received, must be included within the intersectional orientations. Intersectional orientations become then more significant for understanding progressive changes of the demographic profile of the accounting profession not only in South Africa but also in other countries. The transformation interventions aimed at affirming high-quality black African, coloured and female candidates to the South African accounting profession are founded on the principles of social justice. A sustained reframing of the demographic profile of a profession is possible through accelerated and well-funded collaborative transformation interventions enhancing intentional structural changes of the membership pipeline.

The possible limitations of this study lie in the contextual nature of the material and findings and the lens of the specific theory.

The understanding of the practice of interventions aiming at transforming the country-specific demographic profile of a scarce skills profession such as the accountancy profession.

The originality of this paper lies in the application of an intersectional theoretical lens that argues for leadership as a dimension alongside age, gender and race in an autoethnographic sense making of the transformation of the South African accounting profession.

Following South Africa's democracy, a new constitution was adopted that allowed for freedom of all citizens. This legal protection has, however, not fully translated into a change in attitudes of members of society. Raising the topic of gender being on a spectrum in an African context is bound to result in controversy. Many African countries continue to criminalise same-sex relationships. Therefore it can be understood that the notion of a same-sex desire is seen to be un-African. A common view is that the spectrum of gender identities is a Western import. This chapter focuses on how cultural nuances hinder South African Indian gay men from fully expressing themselves within the South African Indian community. Non-acceptance of South African gay men by the South African Indian community is often based on factors such as religion, patriarchy, hetero-normativity and the idea of same-sex relationships being un-African. Theoretically, intersectionality is used to make sense of discrimination. Intersectionality also serves as a lens because it considers an individual has multiple identities based on race, culture, gender, social class, age and sexual orientation, which are derived from power, history and social relations. Within this chapter, accounts from research studies as well as e-zine articles will be used to demonstrate aspects of the intersectionality theory.

The purpose of this paper is to examine the profiles of Australian, New Zealand and South African accounting faculty members. Additionally, the study investigates whether there are any differences in research productivity of the accounting faculty between countries as measured by peer-reviewed academic journal output.

This archival study uses details obtained from webpages of Departments of Accounting in the three countries to construct a profile of accounting academics.

Significant differences in the profiles of accounting academics were found that can be attributed to the institutional factors that exist in each country. Staffs at the junior lecturer and lecturer levels are more likely to be female, while senior lecturers and professors in all three countries were more likely to be male. While Australia and New Zealand had a similar percentage of staff holding PhD or equivalent academic qualifications, only a small proportion of the South African faculty held PhD or equivalent qualifications. A greater proportion of the South African faculty was professionally qualified compared to their Australian and New Zealand counterparts. New Zealand accounting faculty was more productive than their Australian colleagues, with South African academics being the least productive. Academics holding a doctoral qualification or equivalent were more productive than those that did not.

The research limitations relate to the use of websites as the primary data source. Incompleteness of information, inconsistencies in the type of information presented and a lack of comparability of information across institutions and countries may have led to some errors and omissions. However, given the relatively large sample size of 2,049 academics, this was not deemed to materially affect the final analysis.

The paper provides an important contribution to the literature on accounting academics. It is the first of its kind to present a comprehensive “snapshot” of the profiles of accounting academics at the universities in Australia, New Zealand and South Africa.

GUEST editor of this South African issue of THE LIBRARY WORLD is Hendrik M. Robinson, Director of Library Services, Transvaal Provincial Administration, Pretoria.

This uses a framework of systemic change to understand the contextual factors including stakeholder, social, political, cultural and economic, which contribute to the social and environmental narratives of a conservation organisation that has and continues to undergo transformation.

The social and environmental disclosure annual report narratives for a 27-year period were coded to a framework of systemic change.

The end of apartheid in 1994 meant that South African society required transformation. This transformation impacts and drives the social and environmental accounting disclosures made by SANParks. The social and environmental disclosures coded against a framework of systemic change, fluctuated over the period of the study as the format of the annual reports changed. The systems view was the most frequently disclosed category. The political ecology subcategory which details the power relationships showed the most disclosures. However, 25 years after the end of apartheid, the transformation process remains incomplete. Although the evidence in the paper does not support Joseph and Reigelut (2010) contention that the framework of systemic change is an iterative process, it nevertheless provides a useful vehicle for analysing the rich annual report narratives of an organisation that has undergone and continues to undergo transformation.

This paper makes two primary contributions. First, to the limited developing country social and environmental accounting literature. Second, the development, refinement and application of a framework of systemic change to social and environmental disclosures.

Asylum seekers, refugees and immigrants’ access to healthcare vary in South Africa and Cape Town due to unclear legal status. The purpose of this paper is to shed light on the source of this variation, the divergence between the 1996 South African Constitution, the immigration laws, and regulations and to describe its harmful consequences.

Based on legal and ethnographic research, this paper documents the disjuncture between South African statutes and regulations and the South African Constitution regarding refugees and migrants’ access to healthcare. Research involved examining South African jurisprudence, the African Charter, and United Nations’ materials regarding rights to health and health care access, and speaking with civil society organizations and healthcare providers. These sources inform the description of the immigrant access to healthcare in Cape Town, South Africa.

Asylum-seekers and refugees are entitled to health and emergency care; however, hospital administrators require documentation (up-to-date permits) before care can be administered. Many immigrants – especially the undocumented – are often unable to obtain care because of a lack of papers or because of “progressive realization,” the notion that the state cannot presently afford to provide treatment in accordance with constitutional rights. These explanations have put healthcare providers in an untenable position of not being able to treat patients, including some who face fatal conditions.

The research is limited by the fact that South African courts have not adjudicated a direct challenge to being refused care at healthcare facility on the basis of legal status. This limits the ability to know how rights afforded to “everyone” within the South African Constitution will be interpreted with respect to immigrants seeking healthcare. The research is also limited by the non-circulation of healthcare admissions policies among leading facilities in the Cape Town region where the case study is based.

Articulation of the disjuncture between the South African Constitution and the immigration laws and regulations allows stakeholders and decision-makers to reframe provincial and municipal policies about healthcare access in terms of constitutional rights and the practical limitations accommodated through progressive realization.

In South Africa, immigration statutes and regulations are inconsistent and deemed unconstitutional with respect to the treatment of undocumented migrants. Hospital administrators are narrowly interpreting the laws to instruct healthcare providers on how to treat patients and whom they can treat. These practices need to stop. Access to healthcare must be structured to comport with the constitutional right afforded to everyone, and with progressive realization pursued through a non – discriminatory policy regarding vulnerable immigrants.

This paper presents a unique case study that combines legal and social science methods to explore a common and acute question of health care access. The case is novel and instructive insofar as South Africa has not established refugee camps in response to rising numbers of refugees, asylum seekers and immigrants. South Africans thus confront a “first world” question of equitable access to healthcare within their African context and with limited resources in a climate of increasing xenophobia.

The purpose of this paper is to examine how the actions of the accounting profession, the state, universities, and academics have inhibited the development of South African accounting research.

A multiple history approach using traditional archival material and oral history is used.

Since the late nineteenth-century, a network of human and non-human actors has ensured that accounting education in South Africa retained a technical focus. By prescribing and detailing the accounting syllabuses required for university accreditation, the South African Institute of Chartered Accountants (SAICA) and its predecessors exercise direct control over accounting education. As a result, little appetite exists for a discipline based on academic enquiry or engagement with international scholars. While the SAICA claims to support accounting research, this support is conditional on its meeting the professional body’s particular view of scholarship.

The limitations associated with this research are that it focusses on one particular professional body in one jurisdiction. The South African situation provides a cautionary tale of how universities, particularly those in developing countries, should take care not to abdicate their responsibilities for the setting of syllabi or course content to professional bodies. Accounting academics, particularly those in a developing country currently experiencing major social, political, and economic problems, are in a prime position to engage in research that will benefit society as a whole.

Although actor network theory has been used in accounting research and in particular to explain accounting knowledge creation, the use of this particular theoretical lens to examine the construction of professional knowledge is limited. This study draws on Callon’s (1986) four moments to explain how various human actors including the accounting profession, the state, universities, and accounting academics, along with non-human actors such as accreditation, regulation, and transformation, have brought about South African academic disengagement with the discipline.

Purpose – This chapter explores how a group of African academics at a university in South Africa experience belonging at varying levels of geographical scale. It considers how race, class and professional status intersect to influence the scholars’ experiences.

Design/Methodology/Approach – Narrative interviews were conducted with 24 individuals from nine African countries. All were current doctoral or postdoctoral fellows at the University of the Free State. The focus is decidedly qualitative in approach, with an emphasis on understanding the subjectivity of the people under study.

Findings – The interviews reveal that, while participants have struggled to forge a sense of belonging to South African society due to high levels of xenophobia and structural racism, they have found other spaces to validate their professional identities and, hence, forge a sense of belonging. These spaces include certain university departments and meeting places at the university. Importantly, these spaces have a very specific, local location, but are international in their linkages and their orientation. The professional identity of the scholars helps them overcome challenges to traditional modes of belonging based on race and class in the South African context.

Originality/Value – The findings contribute to broader discussions on the scale of migrant belongings and on the increasingly complex ways migrants relate to space and place. It also offers a new perspective on the belonging(s) of international scholars, which is largely understudied in the South African context.

The development of banking in Africa followed the demand of exchange networks from traditional indigenous economies to colonial exchange with the European world. The establishment of European banking institutions reflected the needs of the capitalist economy introduced by colonialism. The banking management of late nineteenth century and early twentieth century European banks adhered to the interests of shareholders. This chapter shows the emergence of well-managed banks in Africa, but after decolonization the political economy of African independence resulted in state capturing of financial institutions in most African countries. The South African banking system developed in close adherence to the British model. State-owned post-independence banks in Africa failed to deliver the development envisaged. The chapter shows the adverse impact of global economic developments on Africa, resulting in high debt levels. Structural adjustment of African economies and new market-oriented policies allowed the development of locally owned private banking institutions. The high-cost structure of the formal banking system from the dominant South African banks incentivised the mobile money innovation, an arena where African entrepreneurs lead global markets. Financial inclusion remains low in Africa.