Marginalised Ethnic Groups in Accounting Education and Profession: An International Context

Abstract

The paper seeks to distill common reasons in the literature for the low participation of indigenous people in accounting education and profession through an international comparison. The study serves as a tool for developing classifications of reasons for low participation and for establishing whether shared reasons can be explained by the same causes. It provides a foundation for the study of low participation of indigenous people in accounting. The study highlights indigenous education in general, indigenous culture, the accounting system and the role of colonization as major impediments to participation and success of indigenous people in accounting.