› › Accounting For Ethnicity

Accounting for Ethnic and Racial Diversity

Author : Patrick Simon

Publisher : Routledge

Page : 229 pages

File Size : 19,87 MB

Release : 2013-08-21

Category : Social Science

ISBN : 1317981073

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Book Description

By the end of the 20th century, the ethnic question had resurfaced in public debate. Every country had been affected by what is commonly known as cultural pluralism, as a result of conflicts interpreted from an ethnic perspective, for instance, in the Balkans and central Africa; nationalist struggles, such as the Basque country, Quebec and Belgium; and demands for recognition and political representation by new ethnic minorities. This resurgence or extension of the salience of ethnicity in most of the societies around the world can now be found not only in public discourse, policy making, scientific literature and popular representation, but also in the pivotal realm of statistics. This volume explores the ethnic and racial classification in official statistics as a reflection of the representations of population, and as an interpretation of social dynamics through a different lens. Spanning all continents, a wide range of international authors discuss how ethnic and racial classifications are built, their (lack of) accuracy and their contribution to the representation of ethnic and racial diversity of multicultural societies. This book was originally published as a special issue of Ethnic and Racial Studies.





Entering the Accounting Profession

Author : George Huang

Publisher :

Page : pages

File Size : 23,21 MB

Release : 2018

Category :

ISBN :

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Book Description

The purpose of this paper is to offer a Bourdieu-oriented study that investigates race discrimination when graduates of diverse ethnicities aspire to enter the accounting profession. This study illustrates the benefits of a careful and fine-grained operationalization of ethnicity for such a research project. The cohort interviewed comprises 45 participants of 20 different ethnicities. From this interview data, it appears that employers mostly favour “Pakeha” New Zealanders (the non-Maori ethnic majority group, mostly of British origin); those who migrated from China and East Asia are the most disfavoured; between them are those of ethnic minorities brought up in New Zealand and those who migrated from the Indian subcontinent and South Asia. Underneath the experience of discrimination is the operationalization of ten subtle factors, and a range of strategies adopted to overcome such factors, as further described in this study. The findings may permit stakeholders, including professional bodies, employers, aspirant accountants, vocational counsellors, and those who have interests in promoting equality and meritocracy in the accounting profession, to formulate effective rules and structures to combat discrimination. It may also inform those in other professions seeking to lessen ethnic discrimination, and wider society. The study fills a gap in the accounting literature by elaborating on the mechanisms of how ethnic minorities are discriminated against. It confirms that discrimination is suffered not only by the most salient ethnic groups, but by graduates of “Western” universities, of many and diverse ethnicities, all of whom suffer being perceived as “outsiders”



Ethnicity as Inclusion and Exclusion

Author : Rachel F. Baskerville

Publisher :

Page : pages

File Size : 27,67 MB

Release : 2018

Category :

ISBN :

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Book Description

Purpose - Accounting research has struggled with how ethnicity is to be understood in relation to concepts such as nation and nationality and how ethnicity may impact on accounting and auditing practices, behaviours, education and professional values. These themes are explored and developed in the papers presented in this special issue. In particular, the purpose of this paper is to explore the contrasting theoretical and methodological approaches reflected by the papers in the issue. Design/methodology/approach - This is a reflective and analytical paper which explores how notions of ethnicity are conceived and operationalised in accounting research. The authors identified two distinctive analytic ordering processes evident within this AAAJ Special issue: Mary Douglas' scheme of Grid and Group and the Pierre Bourdieu's conceptual tools of field, capital and habitus. Findings - The “Grid and Group” Culture Theory with Bourdieu's theoretical tools evident in the papers provide powerful tools to explore the relationship between ethnicity and accounting both conceptually and empirically, suggesting that ethnicity can be deployed to reveal and challenge institutionalised racism. This paper highlights the potential to integrate elements of the “Grid and Group” Culture Theory and Bourdieu's theoretical tools. The issue of ethnicity and the relationship between ethnicity and accounting should be more fruitfully explored in future. Research limitations/implications - The authors acknowledge the challenges and limitations of discussing the issue of ethnicity from any particular cultural perspective and recognise the implicit dominance of White Anglo centric perspectives within accounting research. Originality/value - The papers presented in the special issue illustrate that the issue of ethnicity is complex and difficult to operationalise. This paper highlights the potential to move beyond the ad hoc application of theoretical and methodological concepts to operationalise coherent concepts which challenge and extend the authors' understanding of accounting as a social and contextual practice. But to achieve this it is necessary to more clearly integrate theory, methodology, method and critique.





Accounting for Firms in Ethnicity Wage Gaps Throughout the Earnings Distribution

Author : Van Phan

Publisher :

Page : pages

File Size : 23,39 MB

Release : 2022

Category :

ISBN :

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Book Description

Ethnicity wage gaps in Great Britain are large and have persisted over time. Previous studies of these gaps have been almost exclusively confined to analyses of household data, so they could not account for the role played by individual employers, despite growing evidence of their wage-setting power. We study ethnicity wage gaps using high quality employer-employee payroll data on jobs, hours, and earnings, linked with the personal and family characteristics of workers from the national census for England and Wales. We show that firm-specific wage effects account for sizeable parts of the estimated differences between the wages of white and ethnic minority workers at the mean and other points in the wage distribution, which would otherwise mostly have been attributed to differences in individual worker attributes, such as education levels, occupations, and locations. Nevertheless, there are substantial gaps between the wage structures of white and ethnic minority employees which cannot be accounted for by who people work for or other attributes, especially among higher earners.



Researching Ethnicity in the Pacific Region

Author : Rachel F. Baskerville

Publisher :

Page : 23 pages

File Size : 50,26 MB

Release : 2018

Category :

ISBN :

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Book Description

The purpose of this paper is to examine how the construct of ethnicity can best be determined for empirical analysis in accounting research, particularly in the Pacific region.This paper reviews relevant sociological and accounting literature. In addition, it presents the results of a case study where “first language” was used as a proxy for ethnicity.The results of the literature review present six different research approaches towards determining ethnicity. Furthermore, it is found that “first language” was a justifiable determinant of ethnicity in an accounting education study.The determination of reliable and valid proxies for ethnicity in accounting research is important for researchers, including those whose objective is to associate ethnicity with learning and teaching outcomes, accounting and financial reporting activities or behaviours.In the context of accounting research, the value of this study is its challenge to the notions that culture and ethnicity are not only homogenous but interchangeable and to offer a reflection on how ethnicity can be determined. This paper was awarded the Pacific Accounting Review “Outstanding Paper” award for 2014.



Critical Perspectives on Racial and Ethnic Differences in Health in Late Life

Author : National Research Council

Publisher : National Academies Press

Page : 753 pages

File Size : 29,27 MB

Release : 2004-10-16

Category : Social Science

ISBN : 0309092116

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Book Description

In their later years, Americans of different racial and ethnic backgrounds are not in equally good-or equally poor-health. There is wide variation, but on average older Whites are healthier than older Blacks and tend to outlive them. But Whites tend to be in poorer health than Hispanics and Asian Americans. This volume documents the differentials and considers possible explanations. Selection processes play a role: selective migration, for instance, or selective survival to advanced ages. Health differentials originate early in life, possibly even before birth, and are affected by events and experiences throughout the life course. Differences in socioeconomic status, risk behavior, social relations, and health care all play a role. Separate chapters consider the contribution of such factors and the biopsychosocial mechanisms that link them to health. This volume provides the empirical evidence for the research agenda provided in the separate report of the Panel on Race, Ethnicity, and Health in Later Life.