Bridging the divide: The rise of the Indian Accountant from 1900 to 1932

Sian, Suki; Verma, Shraddha

doi:10.1016/j.bar.2019.100875

Cited by 8 publications

(2 citation statements)

References 40 publications

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“…For example, multiple studies in the Indian IT industry have found that a large majority of employees are from the Others, predominantly Brahmins, which some authors note is ''not surprising, given their monopoly over higher education and formal sector employment, especially in South India'' (e.g., Fernandez, 2017;Upadhya, 2007Upadhya, : 1864Shanker, 2000). A similar caste composition, i.e., high percentage of Others, predominantly Brahmins, was also reported for the early accounting profession in India (Sian & Verma, 2021).…”

Section: Implications Of Caste For Mnessupporting

confidence: 75%

Local, yet global: Implications of caste for MNEs and international business

et al. 2023

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Caste is an informal institution that influences socioeconomic action in many contexts. It is becoming increasingly evident that international business research, practice, and policy need to programmatically address caste. To facilitate this endeavor, we review the limited research in IB that has addressed caste, and theorize caste as a distinct informal institution by distinguishing it from other systems of stratification like race, class, and gender. In addition, we propose a parsimonious framework to highlight the implications of caste for Indian and non-Indian MNEs in their Indian and global operations. In doing this, we focus on implications with respect to the internal organization and inter-organizational relationships of MNEs, and consider how these implications might differ as based on the MNEs’ organizational forms. We then build on these implications to discuss how MNEs and other stakeholders of international business can address caste inequalities via policies related to human rights, anti-racism, and affirmative action. By bridging theory, practice, and policy, we pave the way for MNEs to address global inequalities that relate to caste.

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Section: Implications Of Caste For Mnessupporting

confidence: 75%

Local, yet global: Implications of caste for MNEs and international business

et al. 2023

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“…Three key conceptions of accounting can be recognised: Accounting is technical practice, social practice and moral practice. Whilst, accounting is well-known universally as technical practice, Tsahuridu and Carnegie (2018) demonstrate how accounting has a much wider impact as social practice impacting on organisational and social activities and development. Accounting historians are shown to subscribe to this view, 'Far from treating accounting as technical practice, accounting historians are revealed as conceiving accounting as social practice, both impacting human behaviour and organisational and social functioning and development.…”

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confidence: 99%