Black accounting professionals are facing indignities and disrespect from both their colleagues and clients, according to a study published by the American Accounting Association.
For the study, a group of university researchers conducted in-depth interviews with 11 auditors and four former auditors who are Black. The study found the participants shared similar experiences with stereotyping, insensitivity and disrespect. The research also explained what accounting firms can do if they are serious about recruiting, retaining and respecting Black professionals. The study, “
The study’s release comes at a time when accounting firms and other organizations across the U.S. and other parts of the world are grappling with the issue of racism, after protests erupted last year following the deaths of George Floyd, Breonna Taylor and others. A number of accounting firms and organizations have made pledges to increase diversity in their hiring and promotion practices and to do more to support the recruitment and education of young Black accountants, but the profession has made similar efforts in the past.
“Protests related to race and social justice led to some difficult conversations with colleagues in 2020,” said Phebe Davis-Culler, co-author of the study and a clinical assistant professor of accounting at Clemson University, in a statement. “We realized there would be value in telling the stories of successful Black auditors.”
One important aspect of the research findings was how similar the study participants’ experiences turned out to be. “We talked to men and women from around the country, and the stories they shared were almost interchangeable,” said Joseph Reid, another co-author of the study and an assistant professor of accounting at East Carolina University. “It became clear that many white colleagues thought inequities and microaggressions faced by Black people stopped when someone reached a certain education level or socioeconomic status. That’s not the case. Sharing these stories could help the broader business community understand what Black professionals are forced to deal with, and what needs to be done if we are serious about inviting Black people to be auditors, CPAs and financial professionals. There is a reason that decades of diversity initiatives have not been very successful.”
Other co-authors of the study include Denise Dickins of East Carolina University and Julia Higgs of Florida Atlantic University.
The number of interviewees in the study who participated in the study was only 15. “One reason for the small number of study participants was that there are so few Black people in our field that many declined to participate for fear of being identified,” Davis-Culler says.
The participants felt disrespected by both clients and colleagues. “Most of the participants reported instances of clients and subordinate workers questioning the expertise of Black professionals and undermining their authority,” Reid said. “There were also instances of client personnel assuming Black professionals were security or administrative staff.”
“Taken as a whole, these stories highlight how Black auditors are automatically treated as outsiders,” Davis-Culler says. “This treatment further alienates them from the in-group, leading to even worse treatment, and it becomes a vicious cycle.”
There are several things firms can do to improve the situation for Black accountants, according to the researchers.
“We need more training on how to be sensitive to issues that touch on race,” Davis-Culler said. “For example, don’t schedule company-wide events at a plantation. We also need more mentoring for Black men and women entering the field. And we need auditing firms who are willing to stand up to clients who engage in racist behavior.”
“Honestly, the first step is to acknowledge that there is a problem in our field, and that diversity initiatives alone aren’t solving the problem,” Reid said. “To individuals, I say: Don’t be a bystander. Speak up on behalf of your Black colleagues.”
