Chapter 11: Critical Perspectives on Accounting and Race: Shifting the Focus From Periphery to Centre Using a Critical Race Theory and Critical Dialogic Accounting and Accountability Approach

Accounting and race have received considerable scholarly attention over the last 30 years. However, much of this research presents race unproblematically, an accepted and taken-for-granted element that is a ‘normal and ubiquitous part of our daily fabric’ (López et al., 2018). This attention, while not limited, remains insufficient when viewed from the broader context in which race, racism and racialisation are so prevalent.¹ This leads to almost asserting Goldberg and Searls-Giroux's (2014) belief in a ‘post-racial’ world – instead of the hyper-racial reality we live in (Annisette & Prasad, 2017).

Predominantly, studies in accounting focus on historical instances of race-related issues. Again, these studies focus on race as ‘objective, inherent or fixed’ instead of viewing ‘races [as] categories that society invents, manipulates, or retires when convenient’ (Delgado & Stefancic, 2012, p. 8). Emphasising the social construction of race rather than normalising it challenges entrenched discriminatory practices. By acknowledging race as a product of societal forces rather than biological determinism, we can dismantle structures that perpetuate racial inequality and promote a more inclusive society. Historical studies focus on accounting for enslaved people, people as chattel, or ideological racialisation through programmes such as the Holocaust (see, for example, Fleischman & Tyson, 2000, 2004; Oldroyd et al., 2008; Twyford, 2018; Twyford & Funnell, 2023). Contemporary studies are more likely to call out the inconsistencies with accepting the pseudo-scientific categorisation of race and grapple with issues of racialisation more strongly. For example, Lehman et al. (2016) examine racialised accounts from within carceral systems, while Lehman et al. (2018) consider racialised accounts of immigration in Canada. These studies are the impetus for pushing race and accounting research boundaries, though much more is needed.