Improving Diversity in the Accounting Profession: The Shortage of African American Certified Public Accountants in Texas.

摘要

This study examined the problem of the low number of African Americans in public accounting, specifically in the area of recruitment into college accounting programs. The specific problem of interest is the lack of diversity present within college accounting programs with respect to African American students. Semi-structured personal interviews were conducted with a sample population of six African American students majoring in business-related fields. Three of the participants were accounting majors. The purpose of this qualitative method multiple-case study was to examine influences and processes by which African American students decided what they wanted to study when they enrolled in college, specifically with regard to choosing a major. Each of the students comprised a unit of analysis for this research. Themes were identified through the use of cross case analysis. The primary themes that emerged as influencing college major and career choice were home learning environment, family, mathematical interest and ability, role models and advisors, and financial goals. Participants were strongly influenced by adults whom they regarded as role models or advisors. Though students may change majors after they start school, all of the participants had chosen a college major and career by the time they started college which is significant for accounting recruiting activities. During the high school years, when the study participants were making college and career decision, accounting classes were either non-existent or had no influence. Understanding the reasons for this lack is an area in which further research is suggested. The results of this study showed similarities to findings from STEM-based research with regard to mathematical ability and interest. The accounting majors all indicated high levels of confidence in mathematics and an interest in the financial benefits of an accounting career. Mathematical skills may be the most important factor in acting as a barrier to entry for an accounting or STEM related major. Students lacking confidence in their mathematical abilities may avoid careers in accounting, and in other fields in which they perceive math to play a large role. More research is suggested to gain understanding about the relationship between career choice and mathematics confidence.