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Integrating Management: The Benefit ...

Greathouse, Regina Catrice.

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Integrating Management: The Benefit of Minority Accounting Partners.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Integrating Management: The Benefit of Minority Accounting Partners./
作者:	Greathouse, Regina Catrice.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2020,
面頁冊數:	121 p.
附註:	Source: Dissertations Abstracts International, Volume: 81-09, Section: A.
Contained By:	Dissertations Abstracts International81-09A.
標題:	Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=27741562
ISBN:	9781658450294

Integrating Management: The Benefit of Minority Accounting Partners.
Greathouse, Regina Catrice.

Integrating Management: The Benefit of Minority Accounting Partners. - Ann Arbor : ProQuest Dissertations & Theses, 2020 - 121 p.

Source: Dissertations Abstracts International, Volume: 81-09, Section: A.

Thesis (D.B.A.)--Northcentral University, 2020.

This item must not be sold to any third party vendors.

Great strides have been made towards the inclusion of minorities in the accounting profession, but there is still a racial disparity that exists, specifically in the top ranks. This study aspires to address the problem of the low percentage of minorities, specifically African-Americans that are among the accounting partner ranks. The purpose of this study was centered around whether the number of African-American accounting partners was correlated with high net profit margin and a substantial number of clients. Using the upper echelon theoretical framework, which emphasizes the influence of top management on firm performance, a survey was distributed to public accounting firms registered within the state of Alabama. Inquiries of the survey were the number of clients, net profit margin, as measured by percentage range, as well as the number of accounting partners by ethnicity. A descriptive-correlational research design was used. Preliminary testing of the data called for the secondary method of analysis. Results showed an inverse correlation existed between the number of clients and the number of African-American accounting partners, however, no definitive relationship could be concluded, therefore, not rejecting the null hypothesis stating that a statistically, significant relationship existed. The non-rejection of the null hypothesis was also noted for the inconclusive, statistically significant relationship between the net profit margin and the number of African-American accounting partners present within the participating firms. However, results showed that high net profit margin was present for those firms that reported having African-American accounting partners. Limitations, such as those associated with small sample size were encountered, resulting in inconclusive evidence. More conclusive results can be obtained through future research by increasing the number of firms contacted and/or including all accounting firms, public and non-public. It can also be extended to firms in different industries and professions.

ISBN: 9781658450294Subjects--Topical Terms:

557516
Accounting.
Subjects--Index Terms:

Disparity

Integrating Management: The Benefit of Minority Accounting Partners.
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