IDEAS home Printed from https://ideas.repec.org/a/bla/abacus/v40y2004i3p405-435.html
   My bibliography  Save this article

Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities

Author

Listed:
  • Carol A. Adams
  • Ken J. McPhail

Abstract

This article is based on two related research questions. First, what is the level of disclosure on ethnic minorities in the two sectors of the U.K. economy that historically have employed the most ethnic minorities: the banking and retail sectors? And secondly, what influences the (non)disclosure? It specifically investigates the level of disclosures from 1935 to 1998 and situates them within the changing social, political and economic context of this period. It is contended that the changing pattern of disclosure during this period can be understood with reference to changes in the political strategies for managing the threat of racism adopted by successive governments. The article provides some tentative theoretical reflections on the nature of the racism problematic and the way in which power may be seen to operate through (non)disclosure in this particular instance.

Suggested Citation

  • Carol A. Adams & Ken J. McPhail, 2004. "Reporting and the Politics of Difference: (Non)Disclosure on Ethnic Minorities," Abacus, Accounting Foundation, University of Sydney, vol. 40(3), pages 405-435, October.
    • Handle: RePEc:bla:abacus:v:40:y:2004:i:3:p:405-435
    DOI: 10.1111/j.1467-6281.2004.00164.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1467-6281.2004.00164.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1467-6281.2004.00164.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Carol A. Adams & Carlos Larrinaga‐González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 333-355, June.
    2. Grosser, Kate & Moon, Jeremy, 2008. "Developments in company reporting on workplace gender equality?," Accounting forum, Elsevier, vol. 32(3), pages 179-198.
    3. Adams, Carol A. & Abhayawansa, Subhash, 2022. "Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 82(C).
    4. Matias Laine, 2009. "Ensuring legitimacy through rhetorical changes?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1029-1054, September.
    5. Mäkelä, Hannele, 2013. "On the ideological role of employee reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 360-378.
    6. Duff, Angus, 2011. "Big four accounting firms’ annual reviews: A photo analysis of gender and race portrayals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 20-38.
    7. Enrico Bracci & Mouhcine Tallaki, 2013. "Socio-environmental reporting trends in the Italian local government: Thrive or wither?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(2), pages 27-46.
    8. Marisa Agostini & Ericka Costa, 2012. "Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports," Working Papers 6, Department of Management, Università Ca' Foscari Venezia.
    9. David Campbell & Ken McPhail & Richard Slack, 2009. "Face work in annual reports," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(6), pages 907-932, July.
    10. Duff, Angus & Ferguson, John & Gilmore, Karen, 2007. "Issues concerning the employment and employability of disabled people in UK accounting firms: An analysis of the views of human resource managers as employment gatekeepers," The British Accounting Review, Elsevier, vol. 39(1), pages 15-38.
    11. Adams, Carol A. & Potter, Brad & Singh, Prakash J. & York, Jodi, 2016. "Exploring the implications of integrated reporting for social investment (disclosures)," The British Accounting Review, Elsevier, vol. 48(3), pages 283-296.
    12. Farneti, Federica & Guthrie, James, 2009. "Sustainability reporting by Australian public sector organisations: Why they report," Accounting forum, Elsevier, vol. 33(2), pages 89-98.
    13. Carol A. Adams & Glen Whelan, 2009. "Conceptualising future change in corporate sustainability reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(1), pages 118-143, January.
    14. Oana Apostol & Salme Näsi, 2014. "Firm–Employee Relationships from a Social Responsibility Perspective: Developments from Communist Thinking to Market Ideology in Romania. A Mass Media Story," Journal of Business Ethics, Springer, vol. 119(3), pages 301-315, February.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:abacus:v:40:y:2004:i:3:p:405-435. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0001-3072 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.