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1 – 10 of over 23000Rachel 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 and…
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.
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This chapter presents four theories that hypothesize race/ethnicity disparities in sentence outcomes. Empirical studies assessing the relationship between defendant’s…
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.
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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 their…
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.
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 Hall’s…
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.
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Yavuz Idug, David Gligor, Jamie Porchia, Suman Niranjan, Ila Manuj and David R. Nowicki
Drawing on the social identity theory, this paper explores the impact of rider–driver ethnicity match on the driver’s expected ride satisfaction and willingness to perform, and…
Abstract
Purpose
Drawing on the social identity theory, this paper explores the impact of rider–driver ethnicity match on the driver’s expected ride satisfaction and willingness to perform, and rider’s trust on the driver.
Design/methodology/approach
The study relies on scenario-based online experiments with 291 ride-hailing drivers and 282 riders in the USA.
Findings
The findings indicate that ethnicity match between ride-hailing drivers and riders positively impact driver’s ride satisfaction and willingness to perform, and rider’s trust in the driver. The study also revealed a significant positive moderation effect of ethnic identity on the relationship of ethnicity match and those constructs.
Practical implications
While it may be challenging to influence an individual’s level of ethnic identity, managers can take steps to educate and train their employees regarding the impact of ethnic identity and discrimination, with a particular focus on those individuals who possess a strong sense of ethnic identity.
Originality/value
The findings of this research provide theoretical contributions to the existing literature on ride-hailing services and adds to the limited stream of logistics research that examines the impact of ethnicity on ride-hailing operations.
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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 on…
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.
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Quang Evansluong, Lena Grip and Eva Karayianni
This paper aims to understand how immigrant entrepreneurs use digital opportunities to overcome the liability of newness and foreignness and how an immigrant's ethnicity can be…
Abstract
Purpose
This paper aims to understand how immigrant entrepreneurs use digital opportunities to overcome the liability of newness and foreignness and how an immigrant's ethnicity can be digitally performed as an asset in business.
Design/methodology/approach
The study adopts an inductive multiple case study approach using social media content. The data consist of over 3,500 posts, images and screenshots from Facebook, Instagram and the webpages of seven successful Vietnamese restaurants in Sweden. Grounded content analysis was conducted using NVivo.
Findings
The findings suggest that digitalising ethnic artifacts can mediate and facilitate three digital performances that together can turn ethnicity from a liability to an asset: (i) preserving performance through digital ethnicising, (ii) embracing performance through digital generativitising and (iii) appropriating performance through digital fusionising. The results support the introduction of a conceptual framework depicting the interwoven duality of horizontal and vertical boundary blurring, in which the former takes place between the offline and online spaces of immigrant businesses, and the latter occurs between the home and host country attachment of the immigrant businesses.
Originality/value
This study responds to calls for understanding how immigrant entrepreneurs can overcome the liability of foreignness. It offers a fresh look at ethnicity, which has been seen in a negative light in the field of immigrant entrepreneurship. This study illuminates that ethnicity can be used as a resource in immigrant entrepreneurship, specifically through the use of digital artifacts and digital platforms.
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Suham Cahyono, Iman Harymawan, Damara Ardelia Kusuma Wardani and Khairul Anuar Kamarudin
This study aims to investigate the presence of the audit partner ethnicity on audit fees within the Indonesian context.
Abstract
Purpose
This study aims to investigate the presence of the audit partner ethnicity on audit fees within the Indonesian context.
Design/methodology/approach
The sample consists of 803 firm-year observations from the Indonesia Stock Exchange during the period of 2014–2018. The study uses fixed-effect regression analysis to examine the relationship between audit partner ethnicity and audit fees.
Findings
This study reveals that firms audited by audit partners from the main ethnic group demonstrate lower audit fees, indicating a more extensive audit business network for this particular group of auditors compared to those from minority ethnic groups. Particularly, the study finds that firms audited by audit partners from the three largest ethnicities, namely, Balinese, Javanese and West Sumatranese, are associated with lower audit fees compared to others. These findings further contribute to the existing narrative and literature that highlight the ethnic background of audit partners as a form of social capital that influences lower audit fees.
Research limitations/implications
This study provides valuable practical and academic implications regarding the impact of audit partner ethnicity on audit fees. The findings highlight the importance for audit firms to strive for a balanced representation of ethnic diversity in their auditor characteristics, as it can positively influence both governance and marketing strategies. By recognizing and addressing the significance of ethnic diversity among audit partners, firms can enhance their overall effectiveness and success in the auditing profession.
Originality/value
This study makes a unique contribution by providing empirical data on audit pricing theory in Indonesia, specifically focusing on the role of ethnic diversity as a determinant of audit pricing. Previous research has not extensively explored the connection between auditor ethnicity and audit fees, particularly in relation to the business network as a channel mechanism. The theoretical explanations for the fee differentials have also been limited in prior studies. The current study addresses this gap by offering a theoretical basis that highlights the advantage of the dominant ethnic group in establishing an efficient audit market system. Consequently, these auditors are able to charge lower fees to clients without compromising on the quality of their services. This finding aligns with the existing literature on audit fees and underscores the importance of the main ethnic group in fostering an effective audit market, resulting in lower audit fees compared to mixed audit markets.
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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.
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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. Addressing…
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.
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