Accounting for racial inequality in South Africa with the black economic empowerment policy
研究南非政府如何运用会计技术管理种族不平等问题，通过定性案例揭示会计在政策制定中的双重角色及其意外后果。
Purpose The purpose of this study is to explore how the South African government has used accounting technologies to manage the pervasive issue of racial inequality. Design/methodology/approach Premised on Foucault’s notion of governmentality, we conducted a qualitative case study. Publicly available archival data are used to determine the extent to which accounting techniques have helped to shape policy responses to racial inequality. Findings We show that accounting techniques and calculations give visibility to the problems of government and help design a programme to solve racial inequality. The lived experiences and impacts of racism in the workplace have been problematised, turned into statistics, and used to rationalise the need for ongoing government intervention in solving the problem. These processes underpin the development of the scorecard system, which measures the contributions firms have made towards minimising racial inequalities. Originality/value This study augments the existing body of Foucauldian literature by illustrating how power dynamics can be counteracted. We show that in governmental processes, accounting can exhibit a dual role, and these roles are not always subordinate to the analysis of political realities. The case of B-BBEE reveals the unintended consequences of utilising accounting to control the conduct of individuals or groups.