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Article
Publication date: 17 October 2016

Rachel F. Baskerville, Kerry Jacobs, Vassili Joannides de Lautour and Jeff Sissons

Accounting research has struggled with how ethnicity is to be understood in relation to concepts such as nation and nationality and how ethnicity may impact on accounting…

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Abstract

Purpose

Accounting research has struggled with how ethnicity is to be understood in relation to concepts such as nation and nationality and how ethnicity may impact on accounting and auditing practices, behaviours, education and professional values. These themes are explored and developed in the papers presented in this special issue. In particular, the purpose of this paper is to explore the contrasting theoretical and methodological approaches reflected by the papers in the issue.

Design/methodology/approach

This is a reflective and analytical paper which explores how notions of ethnicity are conceived and operationalised in accounting research. The authors identified two distinctive analytic ordering processes evident within this AAAJ Special issue: Mary Douglas’ scheme of Grid and Group and the Pierre Bourdieu’s conceptual tools of field, capital and habitus.

Findings

The “Grid and Group” Culture Theory with Bourdieu’s theoretical tools evident in the papers provide powerful tools to explore the relationship between ethnicity and accounting both conceptually and empirically, suggesting that ethnicity can be deployed to reveal and challenge institutionalised racism. This paper highlights the potential to integrate elements of the “Grid and Group” Culture Theory and Bourdieu’s theoretical tools. The issue of ethnicity and the relationship between ethnicity and accounting should be more fruitfully explored in future.

Research limitations/implications

The authors acknowledge the challenges and limitations of discussing the issue of ethnicity from any particular cultural perspective and recognise the implicit dominance of White Anglo centric perspectives within accounting research.

Originality/value

The papers presented in the special issue illustrate that the issue of ethnicity is complex and difficult to operationalise. This paper highlights the potential to move beyond the ad hoc application of theoretical and methodological concepts to operationalise coherent concepts which challenge and extend the authors’ understanding of accounting as a social and contextual practice. But to achieve this it is necessary to more clearly integrate theory, methodology, method and critique.

Details

Accounting, Auditing & Accountability Journal, vol. 29 no. 8
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 8 June 2021

Vassili Joannides De Lautour, Zahirul Hoque and Danture Wickramasinghe

This paper explores how ethnicity is implicated in an etic–emic understanding through day-to-day practices and how such practices meet external accountability demands…

Abstract

Purpose

This paper explores how ethnicity is implicated in an etic–emic understanding through day-to-day practices and how such practices meet external accountability demands. Addressing the broader question of how ethnicity presents in an accounting situation, it examines the mundane level responses to those accountability demands manifesting an operationalisation of the ethnicity of the people who make those responses.

Design/methodology/approach

The study followed ethnomethodology principles whereby one of the researchers acted both as an active member and as a researcher within a Salvation Army congregation in Manchester (UK), while the others acted as post-fieldwork reflectors.

Findings

The conceivers and guardians of an accountability system relating to the Zimbabwean-Mancunian Salvationist congregation see account giving practices as they appear (etic), not as they are thought and interiorised (emic). An etic–emic misunderstanding on both sides occurs in the situation of a practice variation in a formal accountability system. This is due to the collision of one ethnic group's emics with the emics of conceivers. Such day-to-day practices are thus shaped by ethnic orientations of the participants who operationalise the meeting of accountability demands. Hence, while ethnicity is operationalised in emic terms, accounting is seen as an etic construct. Possible variations between etic requirements and emic practices can realise this operationalisation.

Research limitations/implications

The authors’ findings were based on one ethnic group's emic construction of accountability. Further research may extend this to multi-ethnic settings with multiple etic/emic combinations.

Originality/value

This study contributed to the debate on both epistemological and methodological issues in accountability. As it is ill-defined or neglected in the literature, the authors offer a working conceptualisation of ethnicity – an operating cultural unit being implicated in both accounting and accountability.

Details

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

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Book part
Publication date: 25 May 2017

Celesta A. Albonetti

This chapter presents four theories that hypothesize race/ethnicity disparities in sentence outcomes. Empirical studies assessing the relationship between defendant’s race…

Abstract

Purpose

This chapter presents four theories that hypothesize race/ethnicity disparities in sentence outcomes. Empirical studies assessing the relationship between defendant’s race/ethnicity and sentence severity are discussed.

Methodology/approach

I focus on federal sentencing in terms of support or non-support of the theoretical perspectives.

Findings

Sentence disparity linked to defendant’s race/ethnicity are observed as net main effects, as a component in joint-conditioning effects with other extralegal defendant characteristics, and as a variable that conditions the effect of process-related mechanism of discretion, and legally relevant case characteristics, and as indirect effects.

Originality/value

Theories share substantial conceptual overlap in specifying the relationship between defendant’s race/ethnicity and predictions of the effect of defendant’s race/ethnicity on sentence severity.

Details

Race, Ethnicity and Law
Type: Book
ISBN: 978-1-78714-604-4

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Book part
Publication date: 9 November 2009

Brian Duncan and Stephen J. Trejo

Using microdata from the 2000 US Census, we analyze the responses of Mexican Americans to questions that independently elicit their “ethnicity” (or Hispanic origin) and…

Abstract

Using microdata from the 2000 US Census, we analyze the responses of Mexican Americans to questions that independently elicit their “ethnicity” (or Hispanic origin) and their “ancestry.” We investigate whether different patterns of responses to these questions reflect varying degrees of ethnic attachment. For example, those identified as “Mexican” in both the Hispanic origin and the ancestry questions might have stronger ethnic ties than those identified as Mexican only in the ancestry question. How US-born Mexicans report their ethnicity/ancestry is strongly associated with measures of human capital and labor market performance. In particular, educational attainment, English proficiency, and earnings are especially high for men and women who claim a Mexican ancestry but report their ethnicity as “not Hispanic.” Further, intermarriage and the Mexican identification of children are also strongly related to how US-born Mexican adults report their ethnicity/ancestry, revealing a possible link between the intergenerational transmission of Mexican identification and economic status.

Details

Ethnicity and Labor Market Outcomes
Type: Book
ISBN: 978-1-84950-634-2

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Book part
Publication date: 16 July 2015

Latrica Best and W. Carson Byrd

Our primary aim is to discuss the variability that exists in the operationalization of race/ethnicity in research on genetic and biological markers. We employ Stuart…

Abstract

Purpose

Our primary aim is to discuss the variability that exists in the operationalization of race/ethnicity in research on genetic and biological markers. We employ Stuart Hall’s “floating signifiers” of race approach to explain the ambiguous manner in which researchers discuss the links between race and genetics.

Methodology/approach

We examine articles that use race/ethnicity and genetic or biological markers between 2000 and 2013 within three prominent genetic journals. We focused on original, empirical articles only. We utilize various race/ethnic-related search terms to obtain our sample and to categorize how terms were used.

Findings

A total of 336 articles fit our search criteria. The number of articles mentioning race/ethnicity and genetic or biological information increased over the time. A significant percentage of publications base their research on whites only. When discussions of race are included in studies, scientists often use multiple categories of race/ethnicity without much explanation.

Research limitations/implications

We omit non-research articles and commentary for each journal, which could contain important discussions regarding race and genetics. This work highlights how race/ethnicity can vary in application and interpretation.

Originality/value

Our discussion of race/ethnicity as “floating signifiers” adds a layer of complexity to the longstanding debate regarding the importance of race/ethnicity in genetic research. The “floating” nature of race/ethnicity underlines how subjective the characterizations of samples are and how possible interpretations of results for groups can impact health disparities research. Given the increased use of genetic data by social scientists, there is a need for more cross-disciplinary discussions on the race–gene relationship.

Details

Genetics, Health and Society
Type: Book
ISBN: 978-1-78350-581-4

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Book part
Publication date: 25 May 2017

Michael J. Leiber and Maude Beaudry-Cyr

Framed by the intersectionality perspective and results from prior research, we examined the effects of race/ethnicity, gender, probation violations, and type of violation…

Abstract

Purpose

Framed by the intersectionality perspective and results from prior research, we examined the effects of race/ethnicity, gender, probation violations, and type of violation on juvenile justice case outcomes in a Mid-Atlantic state.

Methodology/approach

Bivariate and multivariate analyses in the form of logistic regression were used to assess the extent race and ethnicity, gender, probation violations, and the type of violation, individually and in combination, impact case outcomes.

Findings

The findings indicate that the race/ethnicity of the youth, his or her gender, and whether involved in a probation violation and to some degree the type of violation, individually and in some cases, jointly, effect juvenile justice decision making. These relationships often involve receiving both harsh and lenient outcomes. We interpret the results as evidence that stereotyping plays out differently when race/ethnicity and gender intersect.

Originality/value

The study contributes to the general literature by (1) examining the neglected combination effects of race/ethnicity and gender with increased social control within juvenile justice proceedings; (2) including Hispanic youth; and (3) looking at the interrelationships among race/ethnicity and gender with the treatment of probation violators.

Details

Race, Ethnicity and Law
Type: Book
ISBN: 978-1-78714-604-4

Keywords

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Article
Publication date: 10 November 2014

Rachel F. Baskerville, Katharine Wynn-Williams, Elaine Evans and Shirley Gillett

– The purpose of this paper is to examine how the construct of ethnicity can best be determined for empirical analysis in accounting research, particularly in the Pacific region.

Abstract

Purpose

The purpose of this paper is to examine how the construct of ethnicity can best be determined for empirical analysis in accounting research, particularly in the Pacific region.

Design/methodology/approach

This paper reviews relevant sociological and accounting literature. In addition, it presents the results of a case study where “first language” was used as a proxy for ethnicity.

Findings

The results of the literature review present six different research approaches towards determining ethnicity. Furthermore, it is found that “first language” was a justifiable determinant of ethnicity in an accounting education study.

Research limitations/implications

The determination of reliable and valid proxies for ethnicity in accounting research is important for researchers, including those whose objective is to associate ethnicity with learning and teaching outcomes, accounting and financial reporting activities or behaviours.

Originality/value

In the context of accounting research, the value of this study is its challenge to the notions that culture and ethnicity are not only homogenous but interchangeable and to offer a reflection on how ethnicity can be determined.

Details

Pacific Accounting Review, vol. 26 no. 3
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 28 August 2007

Yong‐Chan Kim, Joo‐Young Jung and Sandra J. Ball‐Rokeach

The purpose of this paper is to examine the unique effect of ethnicity on people's internet connectedness. Internet connectedness is a multi‐dimensional relationship that…

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2096

Abstract

Purpose

The purpose of this paper is to examine the unique effect of ethnicity on people's internet connectedness. Internet connectedness is a multi‐dimensional relationship that individuals form with the internet.

Design/methodology/approach

Survey findings from a study of four ethnic groups living in seven residential areas within ten miles from the Los Angeles Civic Center indicate that ethnicity has a significant unique effect not only on the rate of people's internet access, but also on the three dimensions of the internet connectedness index: context and history; scope and intensity; and centrality, after controlling for individual socio‐economic factors.

Findings

The results indicated that African‐Americans lagged behind other ethnic groups in all three dimensions of their internet connectedness. This suggests that the ways in which the internet is incorporated into people's everyday lives are likely to differ by geo‐ethnic areas.

Originality/value

Implications of these results are discussed from a “communication infrastructure framework,” which provides an ecological framework to interpret the ethnic differences in the multiple dimensions of internet connectedness.

Details

Information Technology & People, vol. 20 no. 3
Type: Research Article
ISSN: 0959-3845

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Article
Publication date: 26 June 2019

Nathan Robert Berglund and John Daniel Eshleman

The purpose of this study is to examine the role of ethnic similarity in the audit partner–client manager relationship and its impact on auditor selection and retention decisions.

Abstract

Purpose

The purpose of this study is to examine the role of ethnic similarity in the audit partner–client manager relationship and its impact on auditor selection and retention decisions.

Design/methodology/approach

The authors use name matching analysis to infer ethnicity of audit partners and client managers in the US nonprofit reporting environment. The authors examine the degree of ethnic similarity (co-ethnicity) between the two parties and model auditor selection and retention decisions as a function of co-ethnicity. The authors also model reporting attributes as a function of co-ethnicity.

Findings

The authors find that the ethnic similarity between the client manager and their external audit partner is a significant determinant of auditor-client alignment. Specifically, the authors find that clients are more likely to select and retain an audit partner who is ethnically similar to the client manager. The authors find that co-ethnicity is associated with a lowered propensity to issue a going concern opinion to a financially distressed client and an increased occurrence of underreporting of fundraising and administrative expenses.

Research limitations/implications

Taken together, the evidence suggests that ethnic diversity (the opposite of co-ethnicity) in the auditor-client relationship is associated with higher audit quality. These findings are relevant to client managers, audit committees and public accounting firms as they make auditor selection and reporting decisions.

Originality/value

Prior studies have found that co-ethnicity influences the formation and future success of various business partnerships. The auditor-client relationship is a unique setting within the business environment where the two parties must balance their desire to maintain a close relationship with their need to maintain independence. The study is the first to examine the role of ethnicity in the auditor-client relationship.

Details

Managerial Auditing Journal, vol. 34 no. 7
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 2 February 2015

Shaheen Mansori, Murali Sambasivan and Samsinar Md-Sidin

The purpose of this paper is to establish and test the role of religiosity, ethnicity, individual basic values, and consumer innovativeness in influencing consumer…

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1355

Abstract

Purpose

The purpose of this paper is to establish and test the role of religiosity, ethnicity, individual basic values, and consumer innovativeness in influencing consumer acceptance of novel products. This paper specifically addresses: the driving force of religiosity and ethnicity and mediating roles of individual basic values and consumer innovativeness in influencing acceptance of novel products.

Design/methodology/approach

A questionnaire was constructed and distributed to 700 respondents in the urban area of Malaysia based on convenience sampling. The data collected data were analyzed using structural equation modeling.

Findings

Findings show that religiosity and ethnicity are the main drivers that influence the acceptance of new products. Specifically, religiosity and ethnicity have negative relationship with openness to change (stimulation, self-direction, and hedonism) and positive relationship with conservation value (traditions and conformity); conservation values have negative effects on consumer innovativeness and acceptance of new products; openness to change values show the positive relationship with innovativeness and acceptance of new products; openness to change and conservation value mediate the relationship between religiosity and consumer innovativeness; conservation value mediates the relationship between ethnicity and consumer innovativeness; and consumer innovativeness mediates the relationship between individual basic values and acceptance of novel products. The model has been able to explain 34 percent of the variance in acceptance of novel products.

Originality/value

Different from previous research that often focussed on demographic and observable (e.g. age, race, religion) antecedents of innovation acceptance, the current research emphasized on the influence of behavioral and psychological characteristics (e.g. religiosity, ethnicity, values and innovativeness) on the consumer acceptance of novel products.

Details

Marketing Intelligence & Planning, vol. 33 no. 1
Type: Research Article
ISSN: 0263-4503

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