Accounting, Auditing & Accountability Journal: Volume 37 Issue 7/8

Researching race, accounting and accountability: past, present and future

Gloria Agyemang, Alpa Dhanani, Amanze Rajesh Ejiogu, Stephanie Perkiss

This paper introduces the special issue on Race and Accounting and Accountability. In so doing, it explores racism in its historical and contemporary forms, the role of accounting…

Responding to employee-based race inequalities in National Health Service (England): accountability and the Workforce Race Equality Standard

Alpa Dhanani, Penny Chaidali, Nina Sharma, Evangelia Varoutsa

This paper examines the efforts of National Health Service (England) (NHSE) to respond to employee-based racial inequalities via its Workforce Race Equality Standard (WRES). The…

A fairy tale with an unhappy ending: the organizational regulation of “Latina accountant identity” in Spain

Susana Gago-Rodríguez, Laura Lazcano, Carmen Bada

Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends…

The lived experiences of South African Black accountants within the framework of the chartered accountancy profession sector code

Sedzani Musundwa, Olayinka Moses

This study investigates the progress of the Broad-Based Black Economic Empowerment (B-BBEE) Act 2003, and its associated Chartered Accountancy Profession Sector Code. In doing so…

Climate apartheid: the failures of accountability and climate justice

Stephanie Perkiss

Severe inequality from climate change exists between the Global North and Global South. The North significantly contributes to climate change yet retreats to protect itself…

“A war waged with numbers”: Accounting and accumulation by alienation in Australia’s border industrial complex

Matthew Scobie, Lila Laird

This paper explores the role of accounting and accountability techniques in contributing to Australia’s border industrial complex.

Accounting and racial violence in the postbellum American South

Stephen P. Walker

The paper aims to explore the relationship between accounting and racial violence through an investigation of sharecropping in the postbellum American South.