An “unofficial” history of race relations in the South African accounting industry, 1968–2000: Perspectives of South Africa's first black chartered accountants

Hammond, Theresa; Clayton, Bruce; Arnold, Patricia J.

doi:10.1016/j.cpa.2011.10.005

Cited by 35 publications

(16 citation statements)

References 35 publications

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“…The oral history method has numerous benefits. First, it allows the individual to give his/her views in a free-flowing uninterrupted manner and thereby allows the interviewee to better articulate his/her views; second it enables the voices of marginalised people to be heard; and third it adds depth to this study by gaining an insight from the perspective of the interviewees (Hammond 2002;Hammond and Sikka 1996;Hammond and Streeter 1994;Hammond et al 2007Hammond et al , 2009Hammond et al , 2012Kim 2004aKim , 2004bClayton 2006, 2009;McNicholas et al 2004). One of the first accounting articles to address the use of the oral history method for accounting research was by Hammond and Sikka (1996: 79-80).…”

Section: Methods and Methodologymentioning

confidence: 99%

Aboriginal and Torres Strait Islander People in the Accounting Profession – An Exploratory Study

Lombardi

Cooper

2015

Australian Accounting Review

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The aim of this article is to explore the role that accounting skills and accounting qualifications may play in entering fields that have been virtually closed to Aboriginal and Torres Strait Islander (ATSI) people. It is acknowledged in the literature that accounting processes and accountants have historically had a domineering and detrimental impact on marginalised groups, such as ATSI peoples. However, we propose an alternative viewpoint using a Bourdieun perspective and theorise that accounting skills and accounting qualifications (capital) can open doors to powerful organisations and institutions (fields). As this is an exploratory study, we have limited our analysis to one key aspect of the Bourdieun framework, namely that of field. To that end, we examine accounting and other organisations that have traditionally closed their doors to marginalised groups in society. Interviews were conducted with ATSI people who have successfully gained entry into the field of the accounting profession, in an effort to understand the experiences and barriers they faced and to investigate the role that accounting skills plays in enabling ATSI people access to fields and decision‐making positions that have traditionally been inaccessible to them.

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Section: Methods and Methodologymentioning

confidence: 99%

Aboriginal and Torres Strait Islander People in the Accounting Profession – An Exploratory Study

Lombardi

Cooper

2015

Australian Accounting Review

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“…The results of the paper, moreover, make a contribution by demonstrating the need to address university-level problems (like language) at school level, as well as incorporate cross-cultural teaching and learning in school and university programmes that are complemented by support programmes (Hofstede, 1986;Crichton & Scarino, 2007;Taras et al, 2009). The importance of the study is underlined by a critical need to develop and transform the accountancy profession in South Africa (Habib & Padayachee, 2000;Hammond et al, 2009), as well as preserve the international reputation of its chartered accountants (Hammond et al, 2011).…”

Section: Introductionmentioning

confidence: 88%

The comparative performance of chartered accountancy students in South Africa: The impact of historical legacies

Sartorius

2013

Development Southern Africa

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African students continue to underperform in South Africa's schools and universities. This paper investigates the comparative performance of African chartered accountancy students from school to post-university level. The paper employed a mixed-method approach to analyse a series of crosssectional datasets. The results showed that African students have underperformed at school, university and at post-university level, although the performance gap appears to be narrowing in the first professional chartered accountancy examination. The differential performance of these students was explained by poorer marks in mathematics and English that can be traced back to historical legacies in the education sector. South African universities, moreover, perpetuate this disadvantage because they have retained Eurocentric teaching approaches. In order to remove these barriers, tuition at school and university must be complemented by crosscultural teaching practices and bridging programmes.

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“…The representativeness, based on race, of accountants in the profession, is lacking (Hammond, Clayton & Arnold, 2012). Various transformation initiatives were undertaken, with the SAICA Thuthuka programme being significant and innovative (Mpeda & Tshiwula, 2012).…”

Section: Professional Bodies Universities and Transformationmentioning

confidence: 99%

The state of accounting education

Fouché¹

2020

South African Accounting Education Stocktake

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An “unofficial” history of race relations in the South African accounting industry, 1968–2000: Perspectives of South Africa's first black chartered accountants

Cited by 35 publications

References 35 publications

Aboriginal and Torres Strait Islander People in the Accounting Profession – An Exploratory Study

Aboriginal and Torres Strait Islander People in the Accounting Profession – An Exploratory Study

The comparative performance of chartered accountancy students in South Africa: The impact of historical legacies

The state of accounting education

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