Index
“Counting Black and White Beans”: Critical Race Theory in Accounting
ISBN: 978-1-78973-406-5, eISBN: 978-1-78973-405-8
Publication date: 26 October 2020
This content is currently only available as a PDF
Citation
Lewis, A. (2020), "Index", “Counting Black and White Beans”: Critical Race Theory in Accounting, Emerald Publishing Limited, Leeds, pp. 139-141. https://doi.org/10.1108/978-1-78973-405-820201011
Publisher
:Emerald Publishing Limited
Copyright © 2020 Emerald Publishing Limited
INDEX
ACCA
, 37, 39–40, 46, 48
Accounting
, 2–3, 29
African American experience
, 41–43
direct control
, 33–34
for empire and slavery
, 31
indirect control
, 32–33
narratives
, 25–26
neocolonialism in modern accounting
, 43–47
professionalization and racialization of accounting project
, 35–36
racial sway
, 36–41
African Americans
and accounting degrees
, 9
experience
, 41–43
Ahistorism
, 19–20
Alaska Native Claims Settlement Act (ANCSA)
, 47
Alienation of stock
, 47
All World Financial (AWF)
, 86
Association of Latino Professionals in Finance and Accounting (ALFA)
, 1
“Bell Curve” theory
, 24
Big 4 accounting firms
, 9–12
Black accounting/accountants
, 3, 36, 60
Black and Minority Ethnic (BAME)
, 14–15
Black Bean Counter
African Americans and Accounting Degrees
, 9
Black Bean Counting
, 7–8
CAE
, 13–14
Congress
, 12–13
State of UK Accounting
, 14–15
State of US Accounting
, 8–9
US diversity and inclusion efforts
, 9–12
Black CPAs
, 42
Black femininity
, 55, 58
Black Ledger
, 51, . See also White Ledger
blackness as monstrosity
, 52–56
controlling monster in Professional Labyrinth
, 57–59
horror of monstrous black exclusion
, 56–57
vanquishing monster
, 60–61
Black masculinity
, 120
Black professionalism
, 119
Black professionals
, 3, 5
Black voice in accounting
, 85–86
Blackness as monstrosity
, 52–56
Branding
, 59
British West Indies (BWI)
, 29, 54
Brown accountants
, 36
Capital, Whiteness, and Race Card
, 105
Bourdieu
, 105–106
Whiteness and Elise
, 106
Center for Accounting Education (CAE)
, 13–14
Certified Public Accountants (CPAs)
, 7, 40
Chartered Accountant (CA)
, 37
Clubability
, 35
Colonial Office (CO)
, 32
Color-evasion
, 70
Colorblindness, art of
, 69–72
Congress
, 12–13
Counter stories
, 25–26
Critical Legal Studies (CLS)
, 18
Critical Race Feminist (CRF)
, 25
Critical Race Theory (CRT)
, 1, 3–4, 17, 29, 77, 84, 107
need for transdisciplinary aspect of
, 24
Critical Race Theory of Accounting (CRTA)
, 17, 82, 105, 107, 125–127
accounting narratives and counter stories
, 25–26
basic canons
, 18–20
interest convergence
, 26–27
meritocracy
, 22–25
research methodology under
, 106–107
white fragility
, 20–22
Cultural crash
, 116–118
De Cardio racism
, 52
Diversity and inclusion (D&I)
, 2, 20
Empire, accounting for
, 31
Epistemology
, 106
Ethnocentrism
, 1
Fair accountant
, 76–79
Federal Aviation Administration (FFA)
, 95
Federal Bureau of Investigation (FBI)
, 95
Fieldwork
, 107–108
Fragile accountant
, 73–76
Game
of accounting
, 109–111
of work
, 5
Global Accounting Alliance (GAA)
, 45
Hard work
, 111–112
Historically Black Colleges and Universities (HBCUs)
, 12
Indian Accounting Board (IAB)
, 38
Institute of Certified Public Accountants of Singapore (ICPAS)
, 46
Institute of Charted Accountants of Sri Lanka (ICASL)
, 40
Institute of Chartered Accountants of India (ICAI)
, 38
Institute of Chartered Accountants of Trinidad and Tobago (ICATT)
, 39
Interest convergence
, 26–27
International Financial Reporting Standards (IFRS)
, 45
International Monetary Fund (IMF)
, 43–44
Intersectionality
, 23–24
Joint Committee of the Councils of the Chartered Accountants of Scotland (JCCCASS)
, 36
Malaysian Association of Certified Public Accountants (MACPA)
, 39–40
Malaysian Institute of Accountants (MIA)
, 39–40
Mentorship
, 112
Meritocracy
, 22
commitment to social justice
, 25
intersectionality
, 23–24
need for transdisciplinary aspect of CRT
, 24
Microinsults
, 121
Model minority effect
, 65
Monstrosity, blackness as
, 52–56
Monstrous black exclusion, horror of
, 56–57
National Association of Black Accountants (NABA)
, 1, 42
National Basketball Association (NBA)
, 65
National Football League (NFL)
, 65
Neocolonialism in modern accounting
, 43–47
Neutrality
, 115–116
One drop rule
, 59
Perpetual surveillance
, 59
Plessy v. Fergusson
, 41
Positivism
, 76, 81–82
Power
evasion
, 70
of stories
, 81–83
Price Waterhouse v. Hopkins
, 66
Race
, 29
in accounting
, 20–22
Capital, Whiteness, and Race Card
, 105–106
cultural crash
, 116–118
fieldwork
, 107–108
findings
, 109
game of accounting
, 109–111
hard work
, 111–112
limitations
, 108–109
neutrality
, 115–116
and place
, 105
and racism
, 118–121
research methodology under CRTA
, 106–107
sponsorship
, 112–113
Racial imperceptibility
, 70
Racial realism
, 18–19
Racial sway of accounting
, 36–41
Racialization of accounting project
, 35–36
Racism
, 1–2, 4, 73, 118–121
in accounting
, 20–22
Registered accountants (RAs)
, 40
Securities and Exchange Commission (SEC)
, 95
Slavery, accounting for
, 31
Slaves
, 33
Social justice, commitment to
, 25
Sociology of dominance
, 75
Sponsorship
, 112–113
Storytelling
, 82, 85
Telling tales
, 81
CRTA way
, 83–86
Daemon days
, 86–103
power of stories
, 81–83
Trinidad and Tobago (T&T)
, 36
UK accounting, state of
, 14–15
University of the West Indies (UWI)
, 46
US Accounting, State of
, 8–9
US Travel (UT)
, 95
White bean counter
, 4
White fragility
, 5, 20–22
White Ledger
, 65, . See also Black Ledger
art of colorblindness
, 69–72
fair accountant
, 76–79
fragile accountant
, 73–76
WhiteWorld of Accounting
, 66–69
White-Collar Profession, A (Hammond)
, 7
World Bank
, 43