‘Counting Black and White Beans’
Critical Race Theory in Accounting
Emerald
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- Description
- Contents
- About
Across the US and the UK, few senior accountants exist in proportion to their white peers, and only a handful ever reach the level of partner in large accounting firms. This problem has been left largely unexamined on both sides of the Atlantic and is overwhelmingly disregarded due to an inherent assumption of racial neutrality within the field of accountancy. This book unpacks the lived working experience of black accountants in the US and UK to highlight the existence of institutionalized racism.
Using the perspective of Critical Race Theory (CRT), Anton Lewis demonstrates how the black accountant is in fact an outsider, with limited options for professional progress. He offers a qualitative, narrative-focused approach, exploring detailed testimonies of Black British and African American accountants within a CRT theoretical framework, to highlight how the field of accounting has participated in a historic system of racial and professional inequities. This book invites the reader to critically examine how black people enter and progress in the field and comprehend the processes by which black accountants understand the impact race has on their professional identities. Looking at the way forward, the author also serves up practical guidelines for black accountants on how to network, and how best to strategize for success across their careers from entry level positions, to senior professionals seeking partnership.
Chapter 1. The Black Bean Counter Chapter 2. Accounting for Critical Race Theory Chapter 3. A History of Accounting and Race Chapter 4. The Black Ledger Chapter 5. The White Ledger Chapter 6. The Tales We Tell Chapter 7. Race and Place Chapter 8. Epilogue
Anton Lewis is an Associate Professor of Accounting at Valparaiso University, Indiana. He teaches financial accountancy, managerial accountancy, and audit and accounting information systems classes.