Black Chartered Accountants in Post-Apartheid South Africa: Global Implications for the Profession
研究南非黑人特许会计师在民主化后仍严重不足的现象，通过访谈揭示职业封闭的持续影响，为全球会计行业提升多样性提供借鉴。
SYNOPSIS Although South Africa’s Apartheid system legally ended with the advent of democracy in 1994, by 2021 only 15 percent of chartered accountants were Black. This is despite the fact that 80 percent of the South African population is Black. We examine this underrepresentation through interviews with 22 Black South Africans who earned their chartered accountancy certification in the second decade of the 21st century. This study reveals the similarities and differences between the experiences of those we interviewed and those who initially broke into the profession in the 20th century (see Hammond, Clayton, and Arnold 2009). In both eras, entry to the field was constricted by professional closure. While the officially mandated educational and employment barriers that previous generations faced have been dismantled, Black aspirants continue to face immense barriers to entering the profession. Their experiences suggest ways forward in making the worldwide profession more diverse, equitable, and inclusive.