Recounting a difficult past: a South African accounting firm's “experiences in transformation”

Abstract

This article examines the role of oral history in the social construction of collective memory and forgetting. The article presents a case study of a South African public accounting firm's attempt to document the history of race relations within the firm through the publication of a collection of oral histories. The research draws from the sociology of memory and recent scholarship on individual and collective memory in South Africa to analyze the firm's account of its experiences in making the transition from Apartheid to a multiracial democracy. The analysis finds that the firm's portrayal of its history reflects a narrative of reconciliation and redemption that minimizes the deep social and economic divisions that characterize South Africa's past, their relevance to accounting history, and the continuing salience of race to employment in public accounting.

Aboriginal and Torres Strait Islander People in the Accounting Profession – An Exploratory Study

“…The oral history method has numerous benefits. First, it allows the individual to give his/her views in a free-flowing uninterrupted manner and thereby allows the interviewee to better articulate his/her views; second it enables the voices of marginalised people to be heard; and third it adds depth to this study by gaining an insight from the perspective of the interviewees (Hammond 2002;Hammond and Sikka 1996;Hammond and Streeter 1994;Hammond et al 2007Hammond et al , 2009Hammond et al , 2012Kim 2004aKim , 2004bClayton 2006, 2009;McNicholas et al 2004). One of the first accounting articles to address the use of the oral history method for accounting research was by Hammond and Sikka (1996: 79-80).…”

An inside look at the process of diversity in a South African accounting department in recent decades

“…Prior studies of accounting history in SA are the work of external observers. For example, Hammond et al (2007) recount the oral histories of Black chartered accountants, and Hammond et al (2009) use a collection of oral histories to portray race relations in a public accounting firm during SA’s transition from apartheid. In using autoethnography, this article is unique, as it portrays my lived experience as an academic and my interpretation of the history of accounting education at the end of apartheid in SA.…”

“…In using autoethnography, this article is unique, as it portrays my lived experience as an academic and my interpretation of the history of accounting education at the end of apartheid in SA. Venerating past experiences contributes to history because, as Hammond et al (2007) argue, ‘in commemorating the past, we become engaged in the process of socially constructing history and collective memory’ and ‘this memory construction shapes the notions of fairness and equality’ for the future (p. 254).…”

“…Unlike other research on apartheid and education (see, for example, Alexander and Tredoux, 2010; Cakal et al, 2011; Pattman, 2010) which has focused primarily on the experiences of the students, this study focuses on my experiences as an educator during the end of the apartheid period. Furthermore, few studies of apartheid focus on accounting and those that do tend to explore the experiences of chartered accountants (Hammond et al, 2007, 2009). Through its use of a woman’s voice, this study also adds to the history of accounting education.…”

Marginalised Ethnic Groups in Accounting Education and Profession: An International Context

“…In addition to establishing the free burgher system, the Company also began to import large numbers of slaves, primarily from Madagascar and Indonesia. These slaves often married Dutch settlers, and their des- Apartheid played a significant role in segregating the society; it also made the Open Journal of Accounting acceptance of different society groups, who have different cultures and races more challenging (Hammond et al 2007) [13]. As a result, black accounting firms still do not receive work from the private sector (Sadler, 2002) [17].…”