The sociology of exclusion: A knowledge synthesis of anti-Black racism in accounting research
Ufodike, A., Egbe, I., Ogharanduku, B.O., and Akinyemi, T.E. (forthcoming). The sociology of exclusion: A knowledge synthesis of anti-Black racism in accounting research. Accounting Perspectives.
47 Pages Posted: 6 Dec 2021
Date Written: November 25, 2021
Purpose: This review synthesizes existing studies that have investigated questions related to anti-Black racism in accounting literature and identify opportunities for future research.
Design/Methodology: This study undertook a structured literature review of both discrimination and marginalization of Black people in accounting research.
Findings: This study is part of a research project that identifies four themes relevant to the research on discrimination and accounting: Anti-Black Racism, Imperialism and Postcolonialism, Intersectionality, and Diversity. This study synthesizes existing knowledge on anti-Black racism and finds that the supply side rationalization of the absence of Black academics and practitioners in accounting is often a fallacy.
Practical Applications & Originality: Available studies falling into the intersection of anti-Black racism and accounting are currently limited. Therefore, this study proposes future research directions that will further the emancipatory role of accounting scholars by allowing them to confront various important topics of anti-Black racism in this field.
Keywords: Anti-Black Racism, Discrimination, Diversity, Imperialism, Intersectionality, Sociology of Exclusion, Sociology of Inclusion, Structured Literature Review
Suggested Citation: Suggested Citation