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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.

The authors describe an original unit plan that draws from local and national concerns for truthful history education about the history of racial violence in the United States. The unit plan contextualizes one impetus for truth and reconciliation in a community with a history of anti-Black violence.

The participants partnered with the Equal Justice Initiative to pilot the unit in their district’s new African American History course. The unit drew on historical research and cultural memory to situate local history within a broader context of racism and violence.

The teachers identified eight goals for the unit so that students could understand racialized violence, acknowledge racism as the lived experience of many of their students, and participate in a collaborative learning environment with productive discussions. Speaking from their own experiences with racism, and creating opportunities for students to do the same, the teachers aided the community in voicing long-silenced memories.

Besides bridging some of the gaps between local, regional, and national histories, more research is needed to further examine historical trauma and its implications for both the past and present, in order to amplify and humanize experiences of racism. Additional research is a critical step in developing more thoughtful, empathic and holistic discussions of history and racism at the local level.

In the wake of the recent past, the authors have learned that teaching about the history of racial violence can be enhanced and empowered by reference to relevant current events. The resurgence of racially charged language and violence over the past few years makes this goal more urgent than ever. This unit gives practical guidance to teachers who face this challenge.

The sociopolitical reality of historical trauma and racism must be confronted, and proximity to key events is important in conveying the urgency of racial violence and the need for history education that addresses it. Teachers are making difficult decisions about their options for teaching about race, and they are understandably concerned about any perceived missteps. Nonetheless, inclusive, truthful history education is an appropriate and essential response to narratives of exclusion and silence as the authors help students to develop deliberative skills concerning difficult topics such as racial violence. Teachers and students, together, can do the crucial work of remembering.

The stripping away of narrative agency, identity and history can cover up stories about the stripping away of life and dignity. In the unit plan, the authors recognize truth and reconciliation—especially in the education of people who have relatively little exposure to topics of race and racism—as elemental to a restorative stance against racism.

Diversity policies have become widespread in modern organizations. Such policies often have the goal of improving the workplace experiences of marginalized groups, and understanding dominant group reactions to such policies is vital to their effectiveness. This paper investigated the dominant group (i.e. White individuals) response to diversity policies, specifically how White individuals’ modern racism beliefs influence their organizational citizenship behavior (OCB) intentions when exposed to a diversity policy.

Using experimental methodology and a combination of social exchange theory and literature on modern racism, the two studies explore how exposure to a diversity (versus neutral) policy influences White individuals’ OCB intentions in two different settings (lab and field).

The results of these studies make clear that certain people respond negatively to diversity policies. In Study 1, White participants with relatively high modern racism beliefs showed lower OCB intentions directed at their organization when exposed to a diversity versus neutral policy. No differences emerged for White participants with relatively low modern racism beliefs. In Study 2, the results were replicated using a field sample of working adults in which they indicated their likelihood of OCB toward their employing organization.

The findings suggest that diversity policies can have unintended, adverse consequences for organizations, but are dependent upon employees’ modern racism beliefs. The results of the two studies provide a richer understanding of dominant group reactions to diversity policies by examining a downstream consequence of great organizational importance, i.e. OCB.

This paper introduces a new approach to theorising and learning from Black, Asian and Minority Ethnic (BAME) women’s experiences of inequality in academia. It offers a versatile model with which the structure of a particular racist-sexist inequality regime can be theorised from empirical evidence.

The paper presents composite, fictionalised accounts of intersectional discrimination which are then analysed through critical realist frameworks, employing critical race feminist theory insights. This novel “whisper network” method centres the knowledge of BAME women in academia, and is translatable to other marginalised actors, offering a more protective means by which to access their knowledge as a foundation for organisational change.

Through theorising the ontological arrangement of key causal mechanisms responsible for the reproduction of inequality regimes, the paper illuminates links between micro-level intersectional discrimination and meso-level institutional inequality.

In order to preserve anonymity and reduce potential backlash, the vignettes in this paper are not intended to precisely capture specific empirical realities, but instead reflect wider patterns from the author's own whisper network knowledge. Nonetheless, the analytical method developed here could be applied to rigorously collected empirical data, with clear implications for improving organisational practice.

The paper offers a structured and systematic process by which qualitative data on institutional inequality can be analysed and stakeholders engaged to develop and propose solutions, even by individuals new to the field.

A methodical basis for strategic action addressing the issues revealed through such an analysis can be developed in order to galvanise and steer organisational change.

The novelty of the paper is twofold: in its original synthesis of critical realist depth ontology and ontological insights from critical race feminist theory about social structures of oppression, and in the development of the innovative “whisper network” method based upon a critical race theory counter-storytelling epistemology, in conversation with the emergent stream of literature within feminist organisation studies regarding the importance of “writing differently”.

Drawing upon the authors’ experiences as minoritised academic scholars within leadership roles of a Black, Asian, Minority Ethnic (BAME) Network in the United Kingdom (UK) academe, the authors explored the research question “In what ways do racially minoritised academics use coping techniques and strategies to counter racism and inequality in the higher education environment”.

The authors used a collective autoethnography approach accompanied by storytelling, underpinned by a qualitative interpretative process, supported by inductive, data-driven theorising. The authors’ approach is supplemented by the usage of content analysis (Schrieier, 2012) to analyse the data and generate findings.

The research findings specifically highlight (1) collectivism, solidarity and belonging, (2) knowledge expansion and critical consciousness, (3) disarming approaches and emotional labour, (4) resistance through setting boundaries and (5) intersectionality and BAME men allyship, as specific approaches for taking forward anti-racism.

Autoethnographic research has encountered challenges around verification, transparency and veracity of data, and issues have been debated due to its subjective nature (see Jones, 2010; Keeler, 2019; Méndez, 2013). Additional complications arise regarding neutrality and objectivity associated with the researchers' identities and experiences being represented in autoethnographic accounts. The authors acknowledge that the accounts provided are subjective, and have influenced the research process and product.

Research on the experiences of minoritised academics leading staff equality networks constitutes a research gap. This article offers an original analysis through outlining the authors’ lived experiences in leadership positions of a BAME Network and hope to other minoritised employees undertaking anti-racist work.

This case study delves into the evolving landscape of equity, inclusion and diversity (EID) initiatives within the health-care sector, with a specific focus on the “EverybodyIN” program implemented at the Mayo Clinic, a large academic Medical Center in the USA. Against the backdrop of growing awareness catalyzed by societal events, this case study aims to explore the multifaceted aspects of workplace conversations aimed at addressing racial disparities and fostering a more inclusive environment.

The case study relies on the application of critical race theory and a social constructionist approach to investigate the impact of a subset of voluntary educational conversations that were centered on the Black/African-American experience, on staff members’ racial understanding and allyship within the health-care organization. Through thematic analysis of postevent surveys and participant sentiments, three overarching themes emerged: appreciation, education and validation.

Through thematic analysis of postevent surveys and participant sentiments, three overarching themes emerged: appreciation, education and validation. The findings underscore the pivotal role of leadership buy-in, evidence-based practices, health equity and an ongoing commitment to “the journey” in successful EID efforts. The results highlight the significance of integrating EID into health-care organizations as a continuous endeavor that aligns with organizational values and mission.

The findings underscore the pivotal role that theory and practice play through a newly described framework that includes leadership buy-in, evidence-based practices, health equity and an ongoing commitment to “the journey” for successful EID efforts.

The results highlight the significance of integrating EID into health-care organizations as a continuous endeavor that aligns with organizational values and mission.

By fostering a safe and informed space for dialogue, organizations can empower staff to engage authentically and acquire cultural competence that may contribute to advancing health equity.

To provide insights around navigating, coping and tackling racial inequalities at university through three key areas: peer support through sharing stories, motivating others in the call to action through developing an anti-racist socially just consciousness and student staff co-creation to build belonging and community at university.

Varied approaches are included around pedagogy, curriculum, peer support, using creative outputs, sharing stories and valuing student wisdom through co-creation underpinned by empirical research.

I concede that establishing race equity in higher education continues to be an ongoing struggle, complete with trials, tribulations and trauma. As “The Forced Silence” outlines, to affect any changes in the institution or in the community and wider society, the changes have to take place at the peer level initially, as it is people and individuals who make up the system. This means that tackling racism is everyone’s business and we all have a responsibility for this work. Privileged folks who are seemingly disaffected by racial discrimination are indeed misguided, as racism is an illness in society and significantly harms our global community. Within higher education institutions, educators occupy a position of power (Hearn, 2012), which I argue we must use in a socially just manner to support all our students to succeed. By embodying and enacting care, compassion and respect within our practice, we can then instil the same in our students, just as we would do for our own children. Our students, just like our children, can then go into society as holistic and socially just conscious members of our community, which I argue is even more important than graduating with a good university degree.

I use a range of original poetry and theory with a view to supporting my academic professional practice in higher education.

The aim of this research was to explore and gain an understanding of the lived experiences of Black females transitioning from social work practice into academia and the support and barriers they experienced.

To achieve this an adaptation of Wengraf (2004) Biographical Narrative Interview Model (BNIM) was employed alongside Braun and Clarke (2006) thematic analysis as foundation of the methodology employed in this study. Whilst the adverse issues relating to Black female academics is not new, the paper is original in the manner in which data was gathered.

The study identified four themes: (1) significance of early life, (2) passion for learning, (3) overcoming obstacles and (4) navigating academia. The case studies highlighted the various examples of resistance, rebellion and activism the Black female academics employed within UK universities. The paper concluded that despite the positive messaging from families and communities, about pursuing education, and the need for having a strong work ethic, the progress that can be achieved by Black female academics is limited due to the pervasive nature of racism, therefore dispelling the myth of meritocracy.

The research sample was small and therefore not easily generalisable to the whole population. The findings of the paper will need to be considered as a contribution of knowledge to the issue of structural racism.

Whilst the adverse issues relating to Black female academics is sadly not new, the paper is original in the manner in which data was gathered. Namely, the academics were both researchers and the participants, therefore simultaneously providing and analysing the data.

Severe inequality from climate change exists between the Global North and Global South. The North significantly contributes to climate change yet retreats to protect itself against its harmful impacts. Conversely, members of the Global South bear the brunt of the climate crisis with limited protection against its destructive effects. Climate justice aims to address this inequality. This paper explores the effects of climate change reforms and policies that have been established to foster accountability and climate justice.

This research follows a qualitative exploratory case study method. It draws on a supply- and demand-led approach and local accounts to analyse the (in)effectiveness with which six national and international reforms and policies have achieved accountability for climate justice. The research analysed a variety of empirical documents including contemporary research, reports, academic literature, non-government and government documents and policies, media releases and Pacific Islander accounts.

Climate change reforms and policies, which come together to form supply-side accountability, have largely failed to engender accountability in the Global North for the impacts of climate change. Nor have they mitigated climate change to any tangible extent at all. This has created a system of modern-day climate apartheid. Improving accountability and remediating climate injustices going forward will require a focus on demand-led instruments and accountability, which includes the voice of citizens.

This paper responds to AAAJ’s special issue call for examining accounting and accountability with regard to environmental and climate racism. Limited research to date explores the issue of climate apartheid and climate justice and its relationship with accountability. This research attempts to fill that gap.

The purpose of this study was to examine how two socio-historical contexts within the United States, the Movement for Black Lives and the COVID-19 pandemic, informed approaches to improving racial climate in science, technology, mathematics and engineering (STEM) graduate education.

The authors used a general qualitative inquiry research study design to conduct focus groups (n = 121) with graduate students, postdoctoral fellows and faculty members from across STEM disciplines as well as administrators whose work involves STEM graduate students. Participants were from two US institutions involved in a National Science Foundation networked improvement community seeking to create inclusive environments for STEM graduate students.

This study demonstrates how these socio-historical contexts illuminated and amplified on-going efforts to address racial climate for graduate students in US-based graduate education. In response to these events, STEM faculty devoted time that otherwise might have gone to purely technical or scientific endeavors to addressing racial climate. However, some faculty members remain hesitant to address racial climate and efforts appear to have further waned over time. While diversity, inclusion and equity efforts came to the forefront of the collective consciousness during this time, participants worry that these efforts are not sustainable, particularly without support from faculty and administrators.

The findings from this study will inform efforts to improve racial climate in STEM graduate programs.

This study fills an identified need to capture how socio-historical contexts, like the US Movement for Black Lives and the COVID-19 pandemic, have influenced approaches to improving racial climate in STEM graduate programs.