Exploring inclusion, exclusion and ethnicities in the institutional structures of U.K. accountancy.

Johnston, Roger and Kyriacou, Orthodoxia ORCID logoORCID: https://orcid.org/0000-0003-3755-2346 (2011) Exploring inclusion, exclusion and ethnicities in the institutional structures of U.K. accountancy. Equality, Diversity and Inclusion, 30 (6) . pp. 482-497. ISSN 2040-7149 [Article] (doi:10.1108/02610151111157701)


Purpose -The intention of this paper is to explore the ways in which discrimination is exercised institutionally. The paper takes as its focus the U.K. institutional structures of accountancy.

Design/methodology/approach- The paper uses a conceptual framework which explores the connections between institutional structures of U.K. accountancy and the rich experiences of individuals.

Findings - The narrative themes clearly illustrate the intersection of gender, ethnicity and identity across the institutional structures. Varying degrees of inclusion and exclusion are visible in the accountancy workplace.

Research Limitations - The oral history approach has its inherent limitations and many of the respondents were ‘snowball’ contacts rather than drawn from a large randomly chosen selection.

Practical implications- This paper prioritises individual experience of unfair discrimination. Although research in this area of accountancy is emergent, it argues that the voice of the individual needs to be listened to by the institutions which form U.K. accountancy in order to facilitate equality and diversity.

Originality/value- The value of this study rests with the illumination of accountancy experiences which otherwise may have been silenced by the institutional structures of accountancy.

Item Type: Article
Keywords (uncontrolled): Accounting, Ethnicity, Gender, Institutional Structures, Oral History.
Research Areas: A. > Business School > Accounting and Finance
Item ID: 7409
Useful Links:
Depositing User: Orthodoxia Kyriacou
Date Deposited: 05 Apr 2011 13:49
Last Modified: 13 Oct 2016 14:22
URI: https://eprints.mdx.ac.uk/id/eprint/7409

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