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

Theresa Hammond, Bruce M. Clayton and Patricia J. Arnold

CRITICAL PERSPECTIVES ON ACCOUNTING, 2012, vol. 23, issue 4, 332-350

Abstract: “Official” histories are, typically, written by those with the most power and influence. In the case of the accounting industry, the content of professional journals and histories of major firms or professional leaders are taken as the most authoritative sources to uncover the past. In this paper, we contrast articles on racial inclusion published in South Africa's leading professional accounting journal with the experiences of black chartered accountants in the country. We interviewed 38 of the first 220 black CAs in South Africa. Their stories of discriminatory treatment by accounting firms contrast sharply with the official version of history gleaned from the professional journal. Sharing their stories herein helps correct the historical record.

Keywords: Critical; Accounting education; Accounting firms; Race; South Africa; Critique; Enseignement de la comptabilité; Cabinets comptables; Race; 批判性; 会计教育; 会计师事务所; 种族; Crítica; Educación contable; Firmas de contabilidad; Raza (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:23:y:2012:i:4:p:332-350

DOI: 10.1016/j.cpa.2011.10.005

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