An “unofficial” history of race relations in the South African accounting industry, 1968–2000: Perspectives of South Africa's first black chartered accountants
► Authors interviewed 38 of the first 220 black chartered accountants in South Africa, comparing their experiences with the portrayal of integration in the leading South African accounting journal. ► Three distinct periods were examined: the Apartheid era; the era of transition in the 1980s; and the...
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Veröffentlicht in: | Critical perspectives on accounting 2012-06, Vol.23 (4-5), p.332-350 |
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Format: | Artikel |
Sprache: | eng |
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Zusammenfassung: | ► Authors interviewed 38 of the first 220 black chartered accountants in South Africa, comparing their experiences with the portrayal of integration in the leading South African accounting journal. ► Three distinct periods were examined: the Apartheid era; the era of transition in the 1980s; and the post-free-election period. While the last quarter of the twentieth century did see a waning in the absolute exclusion of black South Africans from the profession, throughout the period under study black South Africans were discriminated against. ► The self-reported experiences of black South African chartered accountants were in stark contrast to the more sanguine conditions portrayed by the professional journal. ► Economic factors combined with racial discrimination to make conditions for black South Africans especially difficult.
“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. |
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ISSN: | 1045-2354 1095-9955 |
DOI: | 10.1016/j.cpa.2011.10.005 |