Overcoming barriers: Early African-American certified public accountants

Hammond, Theresa; Streeter, Denise W.

doi:10.1016/0361-3682(94)90035-3

Cited by 121 publications

(79 citation statements)

References 21 publications

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“…Throughout the history of accounting, the accountancy profession has been exclusive vis-a-vis minority groups. Even today, it is sti11largely perceived as a "domain of white male" (Cramer and Strawser, 1970;Dennis et al, 1976;Benson, 1981;Stevens, 1981;Be1kaui, 1985;Berg, 1988;Ciancanelli et al, 1990;Reed and Kratchman, 1990;Knapp et al, 1991;Loft, 1992;Kirkham and Loft, 1993;Anderson et al, 1994;Jude et al, 1994;Hammond and Streeter, 1994;Gaffney et al, 1995;Gammi and Gammi, 1995;Hammond, 1997a,b,c;Mynatt et al, 1997).…”

Section: Racialised Gendering Of the Accountancy Professionmentioning

confidence: 99%

Racialized gendering of the accountancy profession: toward an understanding of Chinese women’s experiences in accountancy in New Zealand

Kim

2004

Critical Perspectives on Accounting

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In the last two decades or so there has been lively academic and political debate about the continued gendering process ofthe accountancy profession. Less attention, however, has been given to the impact of racialization of the accountancy profession on the lives of ethnic minorities and even less attention to ethnic minority women. Yet a growing body of evidence has forced critical researchers to clarify the additional barriers to success ethnic minority women face in the accountancy profession due to a confluence ofrace/ ethnicity and gender/sex discrimination. This study of Chinese women accountants' experiences in New Zealand demonstrates that because of their two negatively evaluated statuses, ethnic minority women in general and Chinese women in particular are positioned at the very bottom of the power structure in the domain of predominantly white-male profession. ABSTRACTIn the last two decades or so there has been lively academic and political debate about the continued gendering process ofthe accountancy profession. Less attention, however, has been given to the impact of racialization of the accountancy profession on the lives of ethnic minorities and even less attention to ethnic minority women. Yet a growing body of evidence has forced critical researchers to clarify the additional barriers to success ethnic minority women face in the accountancy profession due to a confluence ofrace/ethnicity and gender/sex discrimination. Th~Chinese women accountants' experiences in New Zealand demonstr~es.. thC!!. because of their two negatively evaluated statuses, ethnic minority women in general and Chinese women in particular are positioned at the very bottom of the power structure in the domain of predominantly white-male profession.

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Section: Racialised Gendering Of the Accountancy Professionmentioning

confidence: 99%

Racialized gendering of the accountancy profession: toward an understanding of Chinese women’s experiences in accountancy in New Zealand

Kim

2004

Critical Perspectives on Accounting

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“…This mirrors the situation for excluded groups in professionalisation stories in other countries, such as women in the UK in the early twentieth century (Kirkham and Loft, 1993), African Americans (Hammond and Streeter, 1994) and the non-white population of Trinidad and Tobago 36 , where "this discursive practice of linking social categories to their most 'appropriate' kind of work was an important aspect of occupational closure" (Annisette, 2003, p.652). 36 Bookkeeping tasks in colonial Trinidad and Tobago were considered appropriate for local white Creoles and persons of "off-white" colour.…”

Section: There Was An Association Of Accountants In East Africa Estabmentioning

confidence: 99%

“…For example the necessity for new entrants to be sponsored by existing members or the requirement to undertake articles with an existing member both entail passage via gatekeepers who may be disposed to admit only those that mirror their own social standing. In accountancy, previous studies have attempted to analyse the professionalisation process by reference to the impact of such informal devices, resulting in exclusion on the basis of gender, class or race (Macdonald, 1984;Kedslie, 1987;Lehman, 1992;Kirkham and Loft, 1993;Hammond and Streeter, 1994;McKeen and Richardson, 1998;Hammond, 2002;Annisette, 2003).…”

Section: The Appropriation Of Designationsmentioning

confidence: 99%

Operationalising closure in a colonial context: The Association of Accountants in East Africa, 1949–1963

Sian

2011

Accounting, Organizations and Society

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The migration of British accounting professionals to both settler and non-settler colonies in the late nineteenth and early twentieth centuries bequeathed an enduring legacy for the professionalisation process in these countries. This study sets out to trace the rise of professional accountancy in colonial Kenya, a racially diversified and hierarchical colonial society where non-whites were marginalized and the minority white population ruled. Drawing from archival sources and some oral history data, the study traces the formation and operation of a colonial professional body, the Association of Accountants in East Africa (AAEA), comprised mainly of British expatriate accountants. In particular, it shows how traditional, formal closure devices, such as the restrictive use of designations, examinations and training requirements and the registration of accountants were employed by AAEA in its attempts to exclude unqualified practitioners and control the market for accounting services in the colony. It also presents evidence that attests to the use of more informal closure devices, taking advantage of the socio-cultural conditions specific to this colony, to exclude on the basis of race.

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“…Although critical historians have examined ethnic minorities and marginalized social interests within the accounting profession, few studies (Fleischman, Oldroyd, & Tyson, 2011) have addressed accounting systems that support racist regimes. Within the context of accounting slavery, we note studies conducted by Hammond and Streeter (1994), Gaffney, Mcewen, and Welsh (1995), Annisette (1999) and Hammond (2002). Although these studies do not address accounting methods that support oppressive/ racist regimes, they elaborate on discrimination against blacks within the accounting profession.…”

Section: Accounting Practices Used In Repressivementioning

confidence: 99%

Slavery Service Accounting Practices in Brazil: A Bibliographic and Document Analysis

Silva

2014

Rev. contab. finanç.

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Overcoming barriers: Early African-American certified public accountants

Cited by 121 publications

References 21 publications

Racialized gendering of the accountancy profession: toward an understanding of Chinese women’s experiences in accountancy in New Zealand

Racialized gendering of the accountancy profession: toward an understanding of Chinese women’s experiences in accountancy in New Zealand

Operationalising closure in a colonial context: The Association of Accountants in East Africa, 1949–1963

Slavery Service Accounting Practices in Brazil: A Bibliographic and Document Analysis

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