A Content Analysis of the Portrayal of Under-Represented Minorities in Introductory Accounting Textbooks

Abstract

ABSTRACT This study examines the depiction of under-represented minorities “URMs” (Black, Hispanic/LatinX, and Native Americans) in introductory accounting textbook images. It is widely acknowledged that URMs are under-represented in the accounting profession. This under-representation is pervasive throughout the talent pipeline, from students to accounting firms. We conduct a content analysis of introductory accounting textbook imagery because retention of URM students is especially important during introductory courses and textbooks have the potential to foster students’ sense of belonging. We find that URM inclusion in images is less than their proportionate share of the U.S. population. Results also show that when URMs are included, they are rarely depicted without non-URMs. Encouragingly, however, when URMs are included, they are depicted in professional attire. This study provides critical insights into the visual representation of under-represented minorities in accounting education. JEL Classifications: I23; M41.