A Knowledge Synthesis of Anti‐Black Racism in Accounting Research*†

Abstract

ABSTRACTThis structured literature review synthesizes studies that have investigated questions related to anti‐Black racism—namely, the discrimination and marginalization of Black people—in the accountancy literature and identifies opportunities for future research. This study is part of a larger research project that reviewed 161 articles and identified four themes relevant to accounting research on discrimination in general: anti‐Black racism, imperialism and postcolonialism, intersectionality, and diversity. Based on the 25 anti‐Black racism articles reviewed, this paper finds four key subthemes: demand for accountancy services and racial discrimination in accountancy practice, the racialization of professional accounting qualifications, Black professionals in academia, and the supply‐side fallacy. Furthermore, because studies at the intersection of anti‐Black racism and accounting are limited, this study proposes future research directions that will advance knowledge on various topics related to anti‐Black racism.