Date of Conferral

6-19-2024

Date of Award

June 2024

Degree

Ph.D.

School

Management

Advisor

David Bouvin

Abstract

African-Americans currently represent less than 3% of all US accountants. Grounded in Social Cognitive Career Theory the purpose of this study is to explore if African American culture leads to the accounting career being a less attractive business career option. In analyzing various research studies, one researcher suggested employing various tactics, including mentorship and recruitment in lower income areas to counteract this unevenness. Debates on whether the lack of exposure to accounting as a career option or the overall reputation of accounting in light of highly publicized scandals may have exacerbated the problem. The research question addressed if cultural mores could be the reasons shaping the perception leading to avoidance of accounting as a career path. This qualitative case study used an open-ended survey and thematic manual coding to investigate the correlation between how study participants perceived their ability to successfully work in the field, and how they felt towards entering an occupation known to be predominantly white. The conceptual framework of the Social Cognitive Career Theory states that a person would only be as successful in a career as they mentally believed they had the ability to be. The research determined based on the data collected from this sample, culture is a factor indicative of why blacks are less inclined to pursue accounting studies. The results did not determine this to be the only reason but family factors, personality, and turbulent race history have influenced feelings about the accounting field. The contribution of the study is to positively change and open understanding to tolerance of cultural differences and cultural barriers that make the accounting field a less racially diverse demographic.

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