An 鈥渦nofficial鈥?history of race relations in the South African accounting industry, 1968-2000: Perspectives of South Africa's first black chartered accountants

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• 作者：Theresa Hammond^a ; ^{thammond@sfsu.edu} ; Bruce M. Clayton^b ; ^{bruce.clayton@deakin.edu.au} ; Patricia J. Arnold^c ; ^{parnold5@me.com}
• 关键词：Critical ; Accounting education ; Accounting firms ; Race ; South Africa
• 刊名：Critical Perspectives on Accounting
• 出版年：2012
• 期刊代码：85_10452354
• 类别：bus
• 出版时间：June, 2012
• 卷：23
• 期：4-5
• 页码：332-350
• 文件大小：510 K

摘要

鈥淥fficial鈥?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.