Developing a framework to address the underrepresentation of black citizens in the chartered accountancy profession: case of South Africa

Little is known about the lived experiences of Black aspirants journeying the pathway to becoming Chartered Accountants in South Africa. Democracy brought with it the promise of equal and unrestricted access to the profession for all citizens. However, almost 30 years into democracy the demographics of the chartered accountancy profession show Black Africans, who make up the majority in the country, as the least represented population group. The persistent underrepresentation over this prolonged period has placed the transformation imperative at the forefront of the government’s national development goals. The profession itself has also undertaken various interventions to address the underrepresentation. However, scientific studies exploring the slow transformation, are limited. This study was therefore positioned to investigate the persistent low representation of Black citizens in the chartered accountancy profession in South Africa. Through the lens of the theory of social closure, the researcher explored the experiences of 21 recently fully qualified Black CAs. A phenomenological design was adopted to explore and describe these lived experiences when navigating through the pathway. The researcher relied on semi-structured interviews (oral history) to extract thick and rich reflections of the participants’ complex experiences. The competencies that aspirants were required to demonstrate to advance to certification were analysed, with specific focus given to barriers frustrating progress and why Black aspirants particularly are adversely affected by them. Thematically analysing the data, the researcher found that the experiences were underpinned by the participants’ academic and socio-economic backgrounds and the influence of these backgrounds on the pathway; the existence of both supportive and destructive communities and their contributions to the experiences; as well as the participants’ personal values, attitudes and beliefs. Overall, the findings show that although Black aspirant CAs are engaged in a professional endeavour, their experience within the profession is underpinned by their socio-economic realities, rendering the journey a traumatic experience. This analysis contributed to development of a transformative guide that can inform inclusive curriculum development and training requirements that will result in an accelerated increase in Black citizens qualifying as CAs.College of Accounting SciencesD. Phil. (Accounting Sciences