Overcoming barriers: Early African-American certified public accountants

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m ~ ~ t y , VoL 19, No. 3, pp. 271-288, 1994 Copyright © 1994 Elsevier Science Ltd Printed in Great Britain. All rights reae~ed 0361-3682t94 $6.OO+0.OO

BARRIERS: EARLY A F R I C A N - A M E R I C A N PUBLIC ACCOUNTANTS*

CERTIFIED

THERESA HAMMOND San Jos& State University and

DENISE W. STREETER N a t i o n a l 4-1t C o u n c i l Chevy Chase

Almtract This study challenses the notion that public accounting firms in the United States have provided equality of oplmrmnity. Umi~ing theories of racism and recognizing the importance of hishlishfln8 hidden histories, it e-omines the early history of African Americans in public accounting Through examinations of the literature and interviews with several of the first African Americam to obtain the CPA, this paper d e m o m u m e s that African Americans were actively excluded from full participation in the field fur most of 0 g s century.

In 1965, there were 100,000 certified public accountants in the United States. Despite the fact that African Americans comprised 12% of the population, thebe were only 100 AfricanAmerican CPAs. These few black CPAs were virtually excluded from the more lucrative and prestigious areas of public accounting practice. Through interviews with several pioneer African American CPAs, this paper documents the experiences of these men and wometz In the accounting literature, scant attention has been given to the experiences of AfricanAmerican public accountants. Some practitioners' journals have published articles documenting the limited progress African-American CPAs have made since the Civil Rights m o v e m e n t of the 1960s (e.g. Aiken, 1972; Aiken & Brown, 1989; Collins, 1988; Craig, 1987; Cramer, 1970; Mitchell, 1969, 1976; Mitchell & Flintail, 1990). The best-known of these is the series of studies

L Too I, too, sing America I am the darker brother, They send m e to eat in the kitchen W h e n c o m p m y comes,

But i m~n, And eat welL And growstrong Tomorrow, Ill be at the table W h e n c o m p a n y comes.

Nobodyal0are Say to me, "Eat in the kitchen," Theax Besme~ They'll see h o w beautiful I a m be ~ e d ~ I, too, a m .4mea'ica.

(Iaasston Hughes)

*We w o u l d like to thank o u r informants and t h e National Association of Black Accountants for sharing the invaluable information that m a d e tiffs Study possible. In addition, w e appreciate t h e helpful c o m m e n t s o f Patricia Arnold, Pamela Davis, Trevor Hopper, A n t h o n y Hopwood, and Leslie Oakes o n earlier versions o f this paper. Professor H a m m o n d received r a p p o r t for this project from t h e Boston College Research Expense Grant Program. 271

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T. HAMMOND and D. W. STREETER

led by Mitchell (1969, 1976; Mitchell & Flintall, 1990 ), published in the Journal o f Accountancy. These articles indicate that, throughout the history of certified public accountancy, racial discrimination has prevented African Americans from full participation in the field of public accounting, and that, despite some progress that has b e e n made since the 1960s, the percentage of CPAs w h o are African American has never e x c e e d e d 1% Practitioners' journals have given m o r e attention to another group whose m e m b e r s have b e e n excluded from the field for most of its history: white women. Several articles have focussed on the experiences of white w o m e n in accountingl(e.g. Dahl & Hooks, 1984; Walkup & Fenzau, 1980). In addition, recently several articles on gender and accountancy have appeared in academic journals. For example, Lehman's (1992) "herstory" of public accounting reveals that white w o m e n were actively excluded from the practice of public accounting until World War II, w h e n they w e r e recruited to fill the void left by departing soldiers. After the War, these w o m e n w e r e expected to vacate their positions for the returning men. Lehman's w o r k is of critical importance to accounting historians because it illuminates a history that had previously b e e n ignored. Similarly, Ciancanelli et a l. ( 1 9 9 0 ) d o c u m e n t the participation of white w o m e n in accountancy in the United Kingdom, and demonstrate that although the percentage of w o m e n in accounting has increased, there has not b e e n a corresponding change in the hierarchy of the field. Attention to gender and accountancy includes analyses of the composition of accountancy as well as the implications of gender and feminist theory for the practice of accounting (e.g. Burrell, 1987; Cooper, 1992; Crompton, 1987; H a m m o n d & Oakes, 1992; Hooks, 1992; Hopwood, 1987; Kirkham, 1992; Loft, 1992; Moore, 1992; Thane, 1992; Tinker & Neimark, 1987). This study extends the research on groups

that w e r e excluded from the practice of accountancy by documenting the history of some of the first several African Americans licensed as certified public accountants. It expands studies on African-American CPAs b y focussing on the experiences of those w h o b e c a m e certified prior to 1965, a time period previously ignored. It also builds on the recent w o r k on gender and accountancy by applying some of the theoretical models used in gender research to the analysis of race. Neither race nor gender research in accounting has adequately addressed the importance of examining individuals ' experiences to understanding the field of accounting. This study begins to fill that lacuna by providing oral histories of those w h o experienced the conditions w e address.

HIDDEN HISTORIES AND RACISM It is important to recognize that history is most often told by the dominant group, and that group generally elides or ignores the experiences of less powerful groups (Gates, 1989; H a m m o n d & Oakes, 1992; H a m m o n d & Preston, 1992; hooks, 1981, p. 138; Kirkham, 1992, p. 295; Kondo, 1990, p. 8). As Langston Hughes' p o e m implies, African-American history continues despite the efforts of dominant groups to render it invisible. While the history of subordinate groups cannot be eradicated, eliding this history serves m a n y purposes. One major purpose is to lend legitimacy to the group w h o s e history is being told. Given the ideology of equality that has b e e n a major tenet of United States' history, occupations have an interest in appearing to grant equality of access (Abbott, 1988; Bledstein, 1976; Davis, 1949). This is particularly true of those occupations with government sanctions. Federal and state governments have provided CPAs with a m o n o p o l y o v e r audit services. Certified p u b l i c accountants are expected to serve the public interest, protecting c o m m u n i t y

1The studies cited herein do not make explicit that their analyses focus only on white women, but the content of the articles makes this clear (Hammond & Preston, 1992).

OVERCOMING BARRIERS m e m b e r s from mismanagement. In order to maintain legitimacy and their g o v e r n m e n t mandate, CPAs must appear to be acting in the public interest, which precludes restricting entry (Roberts & Coutts, 1992, p. 382). In order to maintain this appearance, the barriers to entering the public accounting field have b e e n ignored or obscured in most histories of accounting. In m a n y studies, the experiences of African Americans are completely ignored, and white w o m e n are given scant attention (e.g. Carey, 1969; Edwards, 1978). Others distort the experiences of these groups. For example, Previts & Merino's History of Accounting in America ( 1 9 7 9 ) closes with a tribute to the openness of the field: [T]he opportunities for individuals, regardless of sex, race, religion, or creed, to advance in the ranks of professional accounting and to gain significantstatus has been characteristic of the profession from the earliest years (p. 332). Research on w o m e n in accounting (Lehman, 1992) and other studies such as this one indicate clearly that this characterization of the industry is false. However, this m o d e of d o c u m e n t i n g history is useful in maintaining accounting's legitimacy. This study, unlike typical histories of accounting, seeks to expose the history of a group of accountants that has b e e n virtually ignored. Just as it is a mistake to treat public accountants as a h o m o g e n e o u s group, ignoring the experiences of white w o m e n and p e o p l e of color, it is also in error to treat African-American CPAs as a unified whole. Gathering individual experiences is critical to furthering understanding of accounting; this type of particularistic history is lacking in the accounting literature ( H a m m o n d & Oakes, 1992, p. 56; H a m m o n d & Preston, 1992; Kirkham, 1992, p. 288). Inviting informants to voice their o w n experiences is especially important in d o c u m e n t i n g the history of dispossessed groups (Baker, 1989, p. 136; Kondo, 1990, p. 301 ). While focussing on individuals' stories is critically important in order to avoid essentializing informants into collective identities

273

( H a m m o n d & Preston, 1992; Kondo, 1990, p. 8; Morales, 1981, p. 91), it is also important to recognize that social experiences are profoundly influenced by axes of power, p o w e r that is wielded on the basis of gender, race, and class (Kondo, 1990, p. 308). What our informants do have in c o m m o n is their race, and it is clear from their stories that their positions as African Americans in a white-dominated and racist society was a primary determinant of their experiences in attempting to b e c o m e certified public accountants. Previous studies on gender and accountancy have illuminated some of the reasons white male accountants engaged in discriminatory hiring practices. Lehman ( 1 9 9 2 ) clearly d o c u m e n t s that access to accounting was not based on merit: white w o m e n w e r e allowed access to accounting e m p l o y m e n t only w h e n there was a shortage of white males. Her analysis recognizes that occupations that have a governmentsanctioned m o n o p o l y over their services have strong e c o n o m i c incentives to limit their m e m b e r s h i p in order to augment the income of current practitioners (Lehman, 1992, p. 266; Thane, 1992, p. 311 ). Some of these studies also emphasize the prestige associated with limiting m e m b e r s h i p to the m o s t powerful group in society, in this case white Christian males from the u p p e r social echelons (Lehman, 1992, p. 268; Kirkham, 1992, p. 294). This research on gender and accountancy also demonstrates that composition of an occupation is closely tied to the very nature of the w o r k conducted: thus certain activities are considered "male" while others are considered "female" (Kirldaam, 1992; Kirkham & Loft, 1990). Similar to being "gendered male", a task may be "colored white". The term "white collar occupation" may derive from the hue of s o m e o n e ' s shirt, but it also indicates the skin color of the typical occupant of the occupation. Throughout United States history, a distinction has b e e n drawn b e t w e e n the type of w o r k considered appropriate for whites and that considered appropriate for blacks. The typical distinction is b e t w e e n physical and mental labor, with arduous physical labor often being

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termed "Negro work" (e.g. Henderson, 1967, p. 78; Ross, 1967, p. 580). This interpretation has trenchant roots; enslaved Africans and their descendants were not allowed to read or write, and they typically performed labor considered unfit for even the lowliest whites. The distinction between "white jobs" and "Negro jobs" continued long after the Civil War was over. For example, in 1913, the United States' chief collector of the Internal Revenue Service for Georgia stated: "There are no Government positions for Negroes in the South. A Negro's place is in the cornfield" (Gossett, 1965, p. 279). Vestiges of this division between mental and physical labor remain strong: one example is in professional sports, where African Americans are generally dubbed "natural athletes", whereas their white counterparts are more often described as "intelligent players" (Hoose, 1989). This persistent distinction between the abilities and proper occupations for African Americans and whites is profoundly implicated in the difficulties African Americans faced in trying to b e c o m e certified public accountants. Racism has played a central role in United States' history, and an exploration of the socially constructed meaning of racial distinctions 2 is necessary to an understanding of African Americans' experience in public accounting. Some of the best-known examinations of race and racism attempt to explain prejudice against African Americans as a psychological phenom e n o n (e.g. Dovidio & Gaertner, 1986; Myrdal, 1944; Simpson & Yinger, 1953). These studies treat racist acts, such as social and occupational exclusion, name calling, and Violence, as a result of whites' irrational misunderstandings of African Americans. 3 The best-known of these studies, Myrdal's A n A m e r i c a n Dilemmcz. The Negro Problem a n d Modern D e m o c r a c y (1944), underscores the inconsistency between racist attitudes and underlying American ideals of

meritocracy. Myrdal believed that meritocratic ideals, along with advances in scientific understanding, would eventually eliminate racism in the United States as whites began to realize that African Americans were not fundamentally different from themselves. He and other researchers are generally characterized by optimism for the future; as science disproved early studies which "documented" AfricanAmerican inferiority, these theorists maintained that those w h o were prejudiced would recognize their folly and change their attitudes (Wellman, 1977). Other theorists criticize the interpretation of racism as merely a lack of understanding of people w h o are different. Instead, they emphasize the historical and institutional nature of racism as practiced in the United States. Genovese ( 1971 ) stresses the importance of the historical roots of racism, which he defines as "a developed theoretical justification for a system of discrimination and ethnic exploitation" (p. 56; emphasis added). This justification was needed to legitimize economic exploitation of African Americans, whether in slavery or in exclusion from well-paying employment. This exploitation permeates multiple aspects of African-American life. The history of Americans of African descent is unique among the many groups w h o have c o m e to the United States. While there has been violent prejudice against many immigrant groups, such as Italians, Irish, Germans, and Jews, African Americans are descendants of people w h o were kidnapped and forcibly enslaved. For most of the United States' history, people of African descent had no political, economic or social rights and were treated as property. After the Civil War, legally sanctioned slavery ended, but oppression continued. African Americans were denied equality in almost every aspect of life, most notoriously through the "Jim Crow" laws prevalent in the

2As will be clear in some of the narratives in this article, the distinction between AfricanAmerican and white is often quite arbitrary (Baker & Redmond, 1989, p. 6; Davis, 1991; Whitaker, 1992). 3This explanation of racism parallels Lehman's(1992, p. 263) description of individualist-liberal theorists' interpretation of gender inequalities.

OVERCOMING BARRIERS A m e r i c a n S o u t h (Davis, 1991; Vann W o o d w a r d , 1966). J i m C r o w laws r e q u i r e d that African Americans and whites attend separate schools, live in s e p a r a t e n e i g h b o r h o o d s , a n d r i d e in s e p a r a t e train cars. O p p o s i t i o n t o i n t e g r a t i o n w a s l e d f r o m t h e top. U n i t e d States P r e s i d e n t G r o v e , Cleveland hailed African-American l e a d e r B o o k e r T. W a s h i n g t o n ' s 1895 s p e e c h asking African A m e r i c a n s n o t to p r o t e s t s e g r e g a t i o n . In 1912, P r e s i d e n t W o o d r o w W i l s o n a p p r o v e d s e g r e g a t e d e a t i n g a n d t o i l e t facilities in t h e civil s e r v i c e a n d gave g o v e r n m e n t officials t h e r i g h t to fire African A m e r i c a n s f r o m civil positions. In 1915, S o u t h C a r o l i n a p a s s e d a l a w f o r b i d d i n g w h i t e s a n d African A m e r i c a n s f r o m w o r k i n g side b y s i d e e x c e p t in m e n i a l o c c u p a t i o n s ( G o s s e t t , 1965, pp. 2 7 7 - 2 8 0 ) . N o o t h e r g r o u p of Americans, except the indigenous population, w a s t r e a t e d as harshly. M a n y Afro-Americanist 4 t h e o r i s t s a r g u e that this i n s t i t u t i o n a l i z e d r a c i s m s e r v e d an i m p o r t a n t r o l e in m a i n t a i n i n g p r i v i l e g e for t h e d o m i n a n t groups. By p e r p e t u a t i n g hostility t o w a r d s African A m e r i c a n s , p o w e r f u l w h i t e s d e f u s e d divisiveness b e t w e e n v a r i o u s classes o f w h i t e s (Bell, 1992; M o r r i s o n , 1989). As M o r r i s o n ( 1 9 8 9 ) p u t it:

[B]lack people have always been used as a buffer in this country between powers to prevent class war, to prevent other kinds of real conflagrations. If there were no black people here in this country, it would have been Balkanized. The immigrants would have torn each other's throats out, as they have done everywhere else. But in becoming an American, from Europe, what one has in common with that other immigrant is contempt for me - - it's nothing else but color. Wherever they were from, they would stand together. They could all say, "I am not that." ... It wasn't negative to them - - it was unifying. When they got off the boat, the second word they learned was "nigger." ... Every immigrant knew he would not come at the very bottom. He had to come above at least one group - - and that was us. Racism p e r m e a t e s t h e s t r u c t u r e o f o u r s o c i e t y , w h i c h has always v a l u e d w h i t e A m e r i c a n s

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m o r e t h a n it d o e s African A m e r i c a n s . B e c a u s e r e s o u r c e s a r e l i m i t e d , r a c i s m gives w h i t e s an i m p o r t a n t a d v a n t a g e o v e r African A m e r i c a n s b e c a u s e it r e s t r i c t s a c c e s s t o t h o s e r e s o u r c e s a n d t h u s f u n c t i o n s t o p r e s e r v e t h e status q u o o f racial stratification (Blaune*, 1972; G e n o v e s e , 1971; W e l l m a n , 1977). M a n y s o c i o l o g i s t s a g r e e that s t r u c t u r a l , n o t attitudinal, r a c i s m is t h e m o r e p o w e r f u l f o r c e in p e r p e t u a t i n g i n e q u a l i t y (Blackwell, 1987; Dill, 1987; Glenn, 1963, 1966; Heer, 1959; H o d g e & H o d g e , 1965; Reed, 1991; Roucek, 1956; S c h e r m e r h o r n , 1956; T h u r o w , 1975). Methodology

In o r d e r to b e s t d e t e r m i n e t h e i m p a c t o f r a c i s m in p u b l i c a c c o u n t i n g as w e l l as r e s p o n d to t h e n e e d for m o r e p a r t i c u l a r i s t i c r e s e a r c h , o u r m a i n d a t a s o u r c e is i n t e r v i e w s w i t h African A m e r i c a n s w h o e a r n e d t h e i r CPAs p r i o r to 1965. W e b u i l d o n a 1990 s t u d y c o n d u c t e d b y t h e National A s s o c i a t i o n o f Black A c c o u n t a n t s that identified t h e first 100 A f r i c a n - A m e r i c a n CPAs (NABA, 1990). W e c o n t a c t e d m a n y o f t h o s e w h o are still living, a n d p e r f o r m e d e x t e n s i v e inperson or telephone interviews. We supplem e n t e d this i n f o r m a t i o n w i t h l i t e r a t u r e o n African-American accountants c o n t e m p o r a n e o u s w i t h t h e p e r i o d s u n d e r study.

EARLY AFRICAN-AMERICAN ACCOUNTANTS The

years prior

passage o f t h e which outlawed racial d i s c r i m i n a t i o n in e m p l o y m e n t , i n c l u d e d s o m e d r a m a t i c p e r i o d s for A f r i c a n - A m e r i c a n p r o g r e s s in e d u c a t i o n a n d o c c u p a t i o n s . In 1941, after p r e s s u r e f r o m A f r i c a n - A m e r i c a n leaders, U n i t e d States P r e s i d e n t Franklin R o o s e v e l t i s s u e d E x e c u t i v e O r d e r 8802, w h i c h f o r b a d e racial d i s c r i m i n a t i o n in d e f e n s e i n d u s t r i e s a n d e s t a b l i s h e d t h e Fair E m p l o y m e n t P r a c t i c e C o m m i t t e e to i n v e s t i g a t e c h a r g e s o f discrim i n a t i o n (Hill, 1977). In 1947, again as a Civil Rights

Act

of

to

the

1964,

4 Researchers, regardless of race, who study African-American issues (Baker & Redmond, 1989).

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result of massive political pressure, President Harry Truman d e s e g r e g a t e d the armed forces (Hamilton, 1991). In 1954, with Brown vs. Board o f Education, the United States Supreme Court struck d o w n the 1896 "separate b u t equal" decision, Plessy vs. Ferguson, w h i c h had paved the w a y for Jim Crow laws. Progress in these areas apparently did not have a discernable impact on certified public accountancy, however. While public-sector occupations could begin to be desegregated with an e x e c u t i v e o r d e r or Supreme Court decision, entrance to the field of certified public accountancy was c o n t r o l l e d by state societies of CPAs. Individual CPAs had unusual p o w e r in controlling ingress to the field, because most states r e q u i r e d p r o s p e c t i v e CPAs to serve a one to three year apprenticeship supervised by a certified public accountant. This, in c o n j u n c t i o n with the federal r e q u i r e m e n t that publicly traded firms be audited annually by a CPA, gave certified public accountants a m o n o p o l y over lucrative accounting practices and effectively e x c l u d e d b o t h w o m e n and African Americans (see also Lehman, 1992).

1914--1940 The first African-American CPA earned his certificate in 1921 (Cromwell, 1992; NABA, 1990; Previts & Merino, 1979). O t h e r African Americans had a t t e m p t e d to earn the CPA before this time, but to no avail, as indicated by this response to a 1933 survey of African-American public accountants (Martin, 1933): Immediatelyafter graduation from university in 1914, I applied to take the C.P~A.examination. . . . However I could not meet the requirement of the law which provided that all applicants must have three years of practical experience with a firm of certified public accountants. You can realize the fact that it was impossiblefor me to meet this provision because white firms would not employ me and there were no negro firms of certified public accountants. Similar conditions persisted for several decades. By 1935, there w e r e only five African-

American CPAs;5 by 1945, there w e r e only nine (Fig. 1 ). The few w h o earned their certificates before W o r l d War II o v e r c a m e the barriers to b e c o m i n g CPAs through e x t r a o r d i n a r y means. John Cromwell Jr, w h o m Previts & Merino ( i979, p. 332) hail as if he w e r e the first to enter an o p e n d o o r into public accounting w h e n he earned his CPA in 1921, was an exception. His b a c k g r o u n d was not typical for an African American. His father, though b o r n a slave, had b e c o m e well k n o w n and unusually wealthy; he was an author, a n e w s p a p e r publisher, and lawyer in Washington DC. (Simmons, 1887). John Cromwell Jr's o l d e r sister was the first black graduate of Smith College, an exclusive w o m e n ' s college, and she b e c a m e an English professor (Levy, 1971 ). This family b a c k g r o u n d p r o v i d e d Mr Cromwell w i t h contacts and financial resources available to few African Americans. In addition to the prestige and wealth of his family, Mr Cromwell also had the advantage of being an e x c e p t i o n a l student. He graduated Phi Beta Kappa from Dartmouth College in 1906 and e a r n e d his master's d e g r e e in 1907. However, despite these advantages, he was apparently unable to sit for the CPA examination in Washington DC. Instead, he took the CPA exam the first year it was offered in N e w Hampshire, and because of ambiguous r e q u i r e m e n t s regarding experience, he did not face the p r o b l e m of having to w o r k for a CPA in o r d e r to sit for the exam. Mr Cromwell died in 1971, and the exact details of his experience are unknown. However, because he w a i t e d until 1921 to take the examination ( h e was then in his late thirties) and because he r e t u r n e d to N e w Hampshire even though he had lived in Washington DC after c o m p l e t i n g his education, his daughter surmises that he had c o n n e c t i o n s in N e w Hampshire from his days at D a r t m o u t h w h o facilitated his efforts (Cromwell, 1992). From the beginning, his race dramatically affected his career. Like most African-American professionals, Mr Cromwell w o r k e d within the African-American corn-

By contrast, in 1935 there were 130 white women CPAs(Lehman, 1992, p. 271).

OVERCOMING BARRIERS

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AFRICAN-AMERICAN CPAS

(Year of Certification) 10 9

8 7 6 NUMBEROF BLACKS CERTIFIED

5 4 3 2 I 0 1920

1930

1940

1950

1960

YEAR

Source: NABA (1990)

Fig. l. N u m b e r o f African Americans certified each year, 1920-1964.

munity in Washington; he handled accounts for lawyers, churches, restaurants, and funeral homes, and, in 1930, b e c a m e comptroller of Howard University (NABA, 1990). His class background, exceptional ability, and opportunity in N e w Hampshire enabled him to o v e r c o m e impediments others found insurmountable. The 1926 experience of Chauncey Christian, the third African American to earn the CPA, also indicates the unusual characteristics the field required o f African Americans. Although he was not from a wealthy background, he had the advantage of appearing to be white. When he wanted to take the examination in Kentucky, he was advised to: submit his application to a specific person as late as possible on the last day of registration so as to preclude the backgroundcheck which would have resulted in his exclusion due to race (NABA, 1990). The person to w h o m he submitted his application was a white man for w h o m Chauncey Christian had worked. Mr Christian, w h o s e

father was white and m o t h e r was of African descent, was very fair-skinned and did not attract notice at the examination site. However, because according to Kentucky law he was a "Negro" ( m o s t Southern and some Northern states defined anyone with a "drop" of black blood as a "Negro" (Davis, 1991)); a background c h e c k of his educational credentials w o u l d have revealed his "race" because he had gone to segregated schools (Christian, 1992; see Davis, 1991, and Lightfoot, 1988, for discussions of skin color). Like Mr Cromwell, Mr Christian also served the African-American community. He m o v e d his family to Harlem, w h e r e he was a tax consultant to many New York performers. Theodora Rutherford, a c o n t e m p o r a r y of John W. Cromwell and Chauncey Christian, was not as fortunate. Encouraged by her m o t h e r to go to Howard University in Washington DC, a historically black college, she was there inspired by an instructor to earn her CPA. This instructor, O. C. Thornton, had been denied the opportunity to take the CPA examination in Washington

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because o f his r a c e , 6 but he strongly encouraged his student to pursue the objective. As she said in an interview, "I wanted to be a CPA from the m o m e n t I met O. C. Thornton" (Rutherford, 1992). In 1923, she graduated from Howard with highest honors at the age of 19. She graduated from Columbia University in New York City the following year with a Master of Science. However, no white firm would hire her, so she could not meet the experience requirement in order to sit for the CPA exam. Instead, she taught at a historically black college in West Virginia. She earned her CPA in 1960, 36 years after finishing her formal education, and then only after West Virginia changed its l a w t o allow persons with master's degrees to earn a CPA without meeting an experience requirement. Even in 1960, she was the first African American to b e c o m e a CPA in West Virginia (Rutherford, 1992; NABA, 1990). According to the Accountants" Index ( 1 9 2 3 - 1 9 6 0 ) , the only article o n AfricanAmerican accountants to appear in the Journal of Accountancy before 1960 was published in January 1933 (Martin, 1933). This absence of articles in the field's major publication underscores the invisibility of the experiences of African-American accountants. By contrast, at least 11 articles concerning white w o m e n were published in theJournal of Accountancy during the same period (Accountants'Index, 1923-1960). White w o m e n do constitute a larger proportion of the population than African-Americans, but most African-American men a n d w o m e n worked full-time, and most white w o m e n did not. Therefore, the presence of African Americans in the w o r k force was m u c h larger than AfricanAmerican representation in the population. The author of the 1933 article, Martin, identified only 42 African-American public accountants in his extensive survey, only seven

of w h o m w e r e C P A s . 7 While many of them had some white clients, the vast majority of these men were sole practitioners or w o r k e d for African American-owned firms. Martin recognized that the paucity of African-American public accountants and the curriculum at historically AfricanAmerican colleges w e r e linked. He noted that although there were 54 African-American colleges in the United States in 1933, only 20 of them offered any accounting courses, and few offered courses in auditing, cost accounting, or income tax. Because 97% of African Americans in college at this time attended African-American colleges (Blackwell, 1987), the number of qualified African-American accounting graduates was unlikely to increase under these conditions. Martin recognized the special problems African Americans faced in attempting to enter the public accounting field. He acknowledged that obtaining a CPA was a prerequisite for establishing a lucrative practice. He also realized that African Americans faced problems getting the experience that was often necessary to sit for the CPA examination: [l]t is very difficult for the colored man to gain employmentwith a reputable firm ofpublic accountants. This difficultyis caused by the belief of accountingfirms that their clients'employeeswill objectto havinga colored man come into their office to examine their books .... [O]ne finds a growing tendency on the part of various states to restrict the practice of accountancy. In many instances w h e r e the colored accountant could not obtain employment with an accounting firm he has been able

to open up an office and practise for ~ . The restrictive laws prevent him from doing this unless he is certified. Most states require the applicant to obtain

a certain amount of experience with a C.P2L in order to qualifyfor the examination. Unless there is a colored C.P.A. in that state or a white accountant w h o will give him the opportunity to meet these requirements, the young colored accountant is practically excluded from the practice of his profession (Martin, 1933).

6 The fact that O. C. Thornton was denied the opportunity to sit for the CPA e~amtnation in Washin4gton DC supports the hypothesis that John Cromwell was also barred from taking the examination on the basis of his race. This might explain w h y Mr Cromwell returned to New Hampshire in order to earn his CPA. 7 Martill's flfldiilg of seven African-American CPAs differs from NABA's ( 1 9 9 0 ) pubfication, which indicates that there were only five African-American CPAs in the United States in 1933.

OVERCOMING BARRIERS Although he clearly recognized the inequities facing A f r i c a n - A m e r i c a n a c c o u n t a n t s , Martin's r e c o m m e n d a t i o n s for m i t i g a t i n g this p r o b l e m b a r e l y h i n t e d that a c t i o n w a s n e e d e d o n th e p a r t of the white accountants w h o comprised the m a j o r i t y of Journal of Accountancy readers. Instead, h e c o n c l u d e d : The field of public accounting will continue to be the must difficult one for colored men for some time to come. The colored public accountant today is in the same position as the colored doctor or lawyer was twenty-five years ago. He must do a great deal ofpioneer work before he is properly recognized. However, the information gathered during this survey indicated that the field of public accounting is practically untouched as far as the colored man is concerned. The real development of businesses among negroes is just beginning and a wonderful opportunity to be of real service in the guidance and advising of these enterprises awaits the colored accountant (Martin, 1933). A n o t h e r early article o n A f r i c a n - A m e r i c a n a c c o u n t a n t s also a d v o c a t e d l o o k i n g for o p p o r t u n i t i e s a m o n g " N e g r o businesses". J e s s e B. Blay t o n ( 1 9 3 9 ) , t h e f o u r t h African-American CPA, r e c o m m e n d e d s e v e r a l African-American o w n e d businesses, s u c h as i n s u r a n c e c o m p a n i e s , c h u r c h e s , A f r i c a n - A m e r i c a n c o l le g e s , and b la c k fraternal o rd er s , as s o u r c e s o f i n c o m e f o r A f r i c a n - A m e r i c a n a c c o u n t a n t s . H e i n d i c a t e d that African A m e r i c a n s ' e x c l u s i o n f r o m t h e p r a c t i c e o f p u b l i c a c c o u n t a n c y h a d t h e p o t e n t i a l to o p e n u p o p p o r t u n i t i e s in t h e p u b l i c s e c to r : It would seem logical to anticipate that Negroes might enter the government service as accountants, actuaries, and the like at a rapid rate in the near future. Private business and industry among white people of the larger type pay more for the services of accounting experts than governments. As a result, the better white accountants are often found in private business, and not in the government. It would follow, therefore, if the governments are to keep their departments up to the level of efficiency maintained by private industry, it will be necessary to engage the services of the best prepared experts obtainable regardless of race. Many of these would likely be found among the Negro race, since the minority status of no other group seems to work against its members as the Negro's does (p. 24). B l ay t o n m ak es an efficiency a r g u m e n t t o s u p p o r t g o v e r n m e n t h i r i n g o f b la c k a c c o u n t -

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ants, w h i l e tacitly a c k n o w l e d g i n g that o p p o r t u n i t i e s for b l a c k a c c o u n t a n t s w e r e n o n e x i s t e n t in t h e p r i v a t e sector. H o w e v e r , t h e federal g o v e r n m e n t an d m o s t states d i d n o t h i r e African A m e r i c a n s as a c c o u n t a n t s u n t i l after W o r l d W a r II ( D a v e n p o r t , 1992; Whiting, 1992). For t h o s e w h o st ar t ed in p u b l i c a c c o u n t i n g in t h e 1930s, c o n d i t i o n s w e r e n o b e t t e r t h a n t h e y h a d b e e n in t h e 1920s. A r e c e n t s t u d y o f t h e ear l y days o f African A m e r i c a n s in p u b l i c accounting uncovered these experiences: For some of the pioneers, it wasn't easy going. "Those were hard days", recalls Mrs. Mary T. Washington Wiley, of her start in Chicago in 1939 ... becoming the first Black woman CPA in the country. Her firm ... began in her basement. "[Whites] wouldn't let us have too many opportunities back then", she recalls . . . . Charles A. Beckett, 69, also had to struggle, "It was hell", he says because of the lack of opportunities back in Chicago in 1938 when he started, taking a $10 a month retainer from one small Black business (Benson, 1981 ).

1940-1965 W h i l e it m a y n o t b e s u r p r i s i n g that so f e w African A m e r i c a n s e n t e r e d p u b l i c a c c o u n t i n g d u r i n g t h e G r e a t D e p r e s s i o n , it m i g h t b e e x p e c t e d that o p p o r t u n i t i e s w o u l d h a v e b e e n e x t e n d e d d u r i n g W o r l d W a r II. D u e to t h e severe shortage of accountants midway through t h e war, o n l y a p p r o x i m a t e l y 50% o f t h e d e m a n d for a c c o u n t a n t s w a s b e i n g m e t ( W o o t t o n & Spruill, 1990). H o w e v e r , w h i l e o p p o r t u n i t i e s w e r e e x t e n d e d t o w h i t e w o m e n d u r i n g this p e r i o d ( L e h m a n , 1992; W o o t t o n & Spruill, 1990), t h e status o f African A m e r i c a n s in t h e p r o f e s s i o n r e m a i n e d virtually u n c h a n g e d . O n l y five African A m e r i c a n s r e c e i v e d t h e i r CPAs d u r i n g t h e war. After t h e War, o p p o r t u n i t i e s o p e n e d in t h e f ed er al g o v e r n m e n t for African-American a c c o u n t a n t s . H o w e v e r , c h a n g e w as i m p e r c e p t i b l e in t h e field o f p u b l i c a c c o u n t i n g , as a n o t h e r five African A m e r i c a n s s t r u g g l e d to e a r n t h e i r CPAs in t h e late 1940s. E r n e s t D a v e n p o r t h ad g r a d u a t e d f r o m high s c h o o l in O h i o , w o r k e d in t h e Civilian C o n s e r v a t i o n Corps, a f ed er al p r o g r a m , d u r i n g t h e d e p r e s s i o n an d t h e n a t t e n d e d c o l l e g e at

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Morris Brown, a historically African-American c o l l e g e , in Atlanta. J e s s e B. Blayton, t h e f o u r t h African-American CPA, w a s his a c c o u n t i n g instructor. H e r e c e i v e d his d e g r e e in 1940, and w as o f f e r e d a j o b in G e o r g i a w i t h an AfricanA m e r i c a n i n s u r a n c e c o m p a n y . H o w e v e r , Mr D a v e n p o r t f o u n d t h e o p e n r a c i s m o f t h e South stifling and r e t u r n e d to O h i o in t h e h o p e o f attaining a p o s i t i o n w i t h a CPA firm in o r d e r to m e e t his e x p e r i e n c e r e q u i r e m e n t . T o his c o n s t e r n a t i o n , h e f o u n d that n o w h i t e firm ( a n d t h e r e w e r e n o African-American firms) w o u l d h i r e him: I was looking for an accounting job, because I had not taken the examination. At that time, of course, almost the only way to become a CPA was to work under a CPA for three years and get your experience. You could not get it by attending school, and you could not get it by working for government or anything like that; you had to work under a CPA. I, of course, inquired discreetly around about working for accounting firms and the answers were "No". So I finally.., realized that I had to try to get whatever I could (Davenport, 1992). Mr D a v e n p o r t w o r k e d for t h e National Y o u t h Ad m i n i s t r at i o n , a n o t h e r federal p r o g r a m , until h e was d raft ed i n t o t h e Army. At t h e e n d o f t h e war, h e r e s u m e d his s e a r c h for a p o s i t i o n w i t h a CPA firm, to n o avail. Eventually h e h e a r d that t h e r e was an African-American CPA in Michigan, Richard Austin, and h e m o v e d to M i c h i g a n and attained his e x p e r i e n c e by w o r k i n g for Mr Austin, w h o is n o w Michigan's S e c r e t a r y o f State. W h e n asked if o p p o r t u n i t i e s for blacks had c h a n g e d d u r i n g t h e war, Mr D a v e n p o r t responded: After I became a CPA in Michigan, I was very active with the Michigan Association of CPAs and I joined the American Association. I was co-chairman of the Michigan Association graduate study conference. In the mid-fifties I had heard that there was a black with one of the major CPA firms. I was not aware of it until that time, so hearing that there was one, I thought was very good. So it just happened at that graduate study conference that year we had invited as one of the speakers the managing partner of one of the major firms. I drew him to conversation. ! said I understood they had a black in their firm. His answer to me was, quote: "Not that we're aware of". So, that was many years after the war, and it

was a major firm. Consequently, it didn't happen during the war; it didn't happen in the following ten years (Davenport, 1992). In 1946, Lincoln H a r r i s o n b e c a m e t h e first African A m e r i c a n to earn his CPA in t h e state o f Louisiana. Like Mr D a v e n p o r t , h e h ad s t u d i e d at Atlanta U n i v e r s i t y w i t h Professor Blayton, w h o i n s p i r e d h i m to attain t h e CPA and p r o v i d e d t h e n e c e s s a r y e x p e r i e n c e . H o w e v e r , t h e CPA e x a m i n a t i o n in Louisiana w as g i v e n at t h e R o o s e v e l t Hotel, w h i c h , in t h e era o f t h e J i m C r o w South, did n o t a d m i t African Americans. At his o w n r e q u e s t , D r H a r r i s o n t o o k t h e e x a m i n a t i o n in Illinois and h ad t h e results t r a n s f e r r e d to Louisiana. D e s p i t e his status as a CPA, h e f o u n d that n o n e o f t h e m a j o r firms in Louisiana w o u l d h i r e h i m w h e n t h e y d i s c o v e r e d his race. In addition, t h e Louisiana state s o c i e t y o f certified p u b l i c a c c o u n t a n t s d e n i e d h i m m e m b e r s h i p until 1970 (Harrison, 1992). W h i l e ear l i er p i o n e e r s w e r e m o r e likely to s u c c e e d t h r o u g h u n i q u e c h a r a c t e r i s t i c s and individual effort, in t h e 1950s m a n y African A m e r i c a n s w h o e a r n e d t h e i r CPAs w o r k e d t o g e t h e r to o v e r c o m e barriers ( s e e also Genovese, 1971, p. 59). In this p e r i o d virtually t h e o n l y r o u t e t o a t t a i n m e n t o f a CPA for an African A m e r i c a n w a s t o w o r k for o n e o f t h e f e w AfricanA m e r i c a n certified p u b l i c accountants. W i l m e r Lucas and Alfred Tu ck er , t h e first ( 1 9 2 9 ) and t h i r d ( 1 9 3 8 ) African-American CPAs in N e w York, st ar t ed t h e i r o w n firm, Lucas, T u c k e r & Company, which then provided opportunities to o t h e r African-Americans i n t e r e s t e d in b e c o m ing CPAs. T h e y h i r e d a p p r e n t i c e s for t h r e e years in o r d e r to p r o v i d e t h e m t h e e x p e r i e n c e n e c e s s a r y to sit for t h e CPA e x a m , and t h e n h i r e d a n e w group. D u r i n g this p e r i o d , Lucas, T u c k e r & Co. t r a i n e d m o r e African-American CPAs t h a n any o t h e r firm (NABA, 1990). T h e e x i s t e n c e o f this firm had a p r o f o u n d i n f l u en ce o n t h e d r e a m s o f sev er al AfricanA m e r i c a n m e n in N e w York. O n e o f t h e s e m e n , A u d l e y Co u l t h u r st , g r e w up in H a r l e m and w e n t to t h e City C o l l e g e o f N e w York b e c a u s e it w as free for city residents. This w a s i m p o r t a n t t o Mr

OVERCOMING BARRIERS Coulthurst because his parents could not afford college tuition. He was good at math and he liked accounting, so he decided to enter the field. S e r v i c e i n t h e A r m y A i r F o r c e d u r i n g W o r l d W a r II i n t e r r u p t e d h i s e d u c a t i o n , a n d w h e n h e returned to New York he continued his pursuit of an accounting major. He attributes his becoming a CPA to his auditing professor, Dr E m a n u e l Saxe. P r o f e s s o r S a x e c a l l e d h i m a s i d e a f t e r c l a s s o n e day. After the class left, he said, ... "You know, there's not much of an opportunity for blacks in this field". Because then the Big Eight wouldn't hire you: Nothing. So I said "Yes, I know". He said "I'm just surprised, and I'm wondering why you are taking accounting". So I told him, "WeU, I seem to find figures very easy, and I know that I need to get a job majoring in that sort of environment. I figure I have three ways to make a living in accounting. Number one, I'd like to be a CPA, but if I can't become that, then I'll go to work in business - be an accountant in some firm. And if I can't get that either, then I can always go to work for the government as an accountant". The government would hire us, if we became accountants (Coulthurst, 1992). Professor Saxe told Mr Coulthurst that he knew a b l a c k C P A f r o m t h e N e w Y o r k S o c i e t y o f CPAs, Alfred Tucker, and arranged an interview for Mr Coulthurst. Mr Coulthurst was delighted to hear the news: Now this firm was on 125th Street. I never knew an accounting firm was there. I grew up and was living on 112th and I never even knew we had an accounting firm in Harlem (Coulthurst, 1992). M r C o u l t h u r s t w o r k e d f o r Lucas, T u c k e r & Co. f o r 1 6 y e a r s a n d e a r n e d h i s CPA. W h e n h e became certified, he called Professor Saxe to thank him for his help. T h e first A f r i c a n - A m e r i c a n w o m a n t o e a r n a CPA in the state of New York, Bernadine Gines, had a different experience; she had to overcome barriers based on both race and sex to become a C P K Like T h e o d o r a R u t h e r f o r d , s h e w a s i n s p i r e d by a professor at a historically black college. She went to Virginia State University, and the department head, Mr Singleton, encouraged his students t o a t t e m p t t o b e c o m e CPAs. M r s G i n e s m o v e d hundreds of miles to New York City to attend

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New York University, Mr Singleton's alma mater, for graduate school, because of the legal segregation of Southern education. At that time, where I lived was about a mile from the University of Virginla. But I could not go to the University of VirginiiL So the state of Virginia paid my tuition to New York University because in the state of Virginia they did not have a graduate school program in business administration for blacks (Gines, 1992). Mrs Gines stayed in New York after finishing her m a s t e r ' s d e g r e e b e c a u s e , s h e said: I wasn't going to get a job in Virginia - - doing what I wanted to do (Gines, 1992). However, the Northern United States was not free of prejudice. Even in New York, she did not have an easy time: The greatest challenge was to obtain the requisite three years experience to take the CPA examination. Most of my job applications were completely ignored. This may have been related to the fact that my address was in Harlem. The only Black CPA firm in the City at that time did not employ female accountants. After I moved to Queens, where my address did not immediately suggest my ethnicity, I was invited for interviews. To this day, I remember the name of the first firm to interview me. One of the partners advised that he would not give me a job, but that his wife was looking for a maid if I knew anyone who wanted that job. Finally I was interviewed by two young men who had never considered the possibility that a Black person might apply. I later learned that one partner polled his clients to determine whether they would object to my working with them. When only one client responded that he would have a problem, that client was dropped. The second partner never said a word to his clients. He just showed up with me and there were no problems. Prior to being hired, I was called in for one final interview at which time only one question was asked, "Are you a communist?" The year was 1949 (NABA, 1990). While these young men were willing to hire Mrs Gines, they had to overcome their stereotype o f all A f r i c a n A m e r i c a n s as communists, a n o t i o n prevalent at that period (Gines, 1992; Hamilton, 1991). Bernadine Gines' experience reflects the cons t r a i n t s p l a c e d o n h e r b o t h fly h e r r a c e a n d

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b y h e r g e n d e r . She h e a r d t h r o u g h h e r e m p l o y e r , a t the New York Age (an A f r i c a n - A m e r i c a n n e w s p a p e r ) that Lucas, T u c k e r & Co., t h e African-American o w n e d firm that p r o v i d e d opportunities that were otherwise unavailable to African-American m e n , d i d n o t h i r e w o m e n . At t h e firm w h e r e s h e finally f o u n d w o r k , t h e y offered to h o l d h e r j o b for h e r u n t i l after s h e r e c o v e r e d f r o m t h e b i r t h o f h e r son, b u t t h e n a t u r e o f t h e w o r k m a d e this i m p o s s i b l e :

m a n y m e m b e r s o f t h e state society. H o w e v e r , a J e w i s h p r o f e s s o r w h o w o r k e d for D e a n W i l s o n g o t t h e n e c e s s a r y signatures to n o m i n a t e D e a n W i l s o n a n d t w o o t h e r African-American Professors at t h e university, Evelyn H e n d e r s o n a n d Calvin Cooke. 8 T h e y w e r e all d e n i e d m e m b e r s h i p . N e i t h e r D e a n W i l s o n n o r Professor Cooke recalls the exact circumstances of the denial, b u t D e a n W i l s o n r e m e m b e r s t h a t the society expressed concern about blacks a t t e n d i n g t h e g r o u p ' s socials:

The problem was that with the hours I worked there would have been no time lef~over for my chikt There was no such thing as overtime. And the normal week was five and a half days. . . . I hated that half a day on Saturday, because by the time I got up and went into Manhattan or wherever we had an account ... the day was shot. And many days we worked such late hours ( Gines, 1992 ).

I do remember there was something about dancing; they had social affairs. That was about the least interest of mine, and I know Cooke, two, and Evelyn, three. They had three ideal people because we wouldn't have been interested in dancing. . . . I'm positive none of us could dance (Wilson, 1991).

Like m a n y o t h e r s , Mrs G i n e s w e n t to w o r k in g o v e r n m e n t , t h e a r e a t h a t w a s available to h e r a n d w a s m o r e c o n d u c i v e t o h e r n e w r o l e as a m o t h e r . She s p e n t t h e r e s t o f h e r c a r e e r w o r k i n g as an a c c o u n t a n t for t h e C i t y o f N e w York. A c o n t e m p o r a r y o f Mrs Gines, D r M i l t o n Wilson, also h a d t o m o v e in o r d e r t o e a r n his CPA. D r Wilson, w h o r e c e n t l y r e t i r e d f r o m b e i n g D e a n o f t h e S c h o o l o f Business at H o w a r d University, w a s r a i s e d in Illinois a n d K e n t u c k y b u t h a d o b t a i n e d his CPA in I n d i a n a in 1951 b e c a u s e t h a t state d i d n o t r e q u i r e e x p e r i e n c e s u p e r v i s e d b y a CPA. H e l a t e r m o v e d to T e x a s to t e a c h a c c o u n t i n g at t h e T e x a s State University for N e g r o e s . This u n i v e r s i t y w a s b u i l t w h e n T e x a s a t t e m p t e d to a v o i d i n t e g r a t i n g t h e University o f T e x a s Law S c h o o l after t h e U n i t e d States S u p r e m e C o u r t m a n d a t e d e q u a l g r a d u a t e s c h o o l facilities for b l a c k s a n d w h i t e s ( C o o k e , 1992). A l t h o u g h D e a n W i l s o n h a d a t t a i n e d his certificate, h e f a c e d a n o t h e r b a r r i e r : m e m b e r ship in t h e T e x a s State S o c i e t y o f Certified P u b l i c A c c o u n t a n t s . T h e state s o c i e t y r e q u i r e d t h a t t w o m e m b e r s r e c o m m e n d a n y c a n d i d a t e for membership. While dean of an African-American business school, Dean Wilson did not encounter

In t h e mid-fifties, then, t h e social b a r r i e r s t o " r a c e m i x i n g " w e r e still i n s u r m o u n t a b l e in Texas. M y r d a l ( 1 9 4 4 ) h a d c i t e d social segreg a t i o n as t h e s e c o n d s t r o n g e s t f o r m o f discrimin a t i o n ( a f t e r i n t e r m a r r i a g e ) a n d also n o t e d that t h e s e f o r m s o f s e g r e g a t i o n w e r e o n e s that African A m e r i c a n s w e r e least i n t e r e s t e d in eliminating; African A m e r i c a n s w e r e m o r e i n t e r e s t e d in legal a n d e c o n o m i c e q u a l i t y ( s e e also Davis, 1991, p. 61). This w a s t r u e o f D e a n Wilson, w h o d o w n p l a y s t h e i m p o r t a n c e o f this rebuff. H e w a s m u c h m o r e i n t e r e s t e d in e d u c a t i n g o t h e r African A m e r i c a n s t h a n in j o i n i n g t h e T e x a s S o c i e t y o f CPAs. In 1969, a p a r t n e r at A r t h u r Andersen discovered that Dean Wilson had been d e n i e d m e m b e r s h i p in t h e s t a t e s o c i e t y , a n d h e i n s i s t e d t h a t A r t h u r A n d e r s e n p a y t h e fee a n d s p o n s o r his m e m b e r s h i p in t h e s o c i e t y ( W i l s o n , 1991). T h e e x c l u s i o n o f African A m e r i c a n s , e i t h e r d e jure, as in Texas, o r d e facto, as in m o s t o t h e r states, d e n i e d t h e m a c c e s s t o n e t w o r k i n g w i t h o t h e r a c c o u n t a n t s - - activities that c o u l d b o t h e n h a n c e t h e i r skills a n d e x p a n d t h e i r c l i e n t e l e ( H a r r i s o n , 1962). This e x c l u s i o n w a s c o n t i n u e d

s Professors Henderson and Cooke had met their experience requirements by working for Dean Wilson (Cooke, 1992; Wilson, 1991).

OVERCOMING BARRIERS despite

the fact that from very early on the

Journal of Accountancy

( 1915) recommended that public accountants join their state societies because of the many advantages these societies provided to careers. T h e h i s t o r y o f t h e T e x a s S o c i e t y o f C P A s is u n a p o l o g e t i c , d e s p i t e its r e c e n t p u b l i c a t i o n d a t e : [T]he first Constitution of the Texas Society restricted membership to whites only, though there were not black CPAs in Texas in 1915 and for nearly four decades to come. The formal wording prohibiting black members was soon deleted, but informal opposition remained into the late 1960s. Meanwhile, in March, 1952, the Texas State Board issued, by reciprocity from Indiana, the first Texas certificate to a black accountant, Professor Milton Wilson of Texas Southern University. Wilson made application for membership in the Texas Society soon thereafter, but his application was pigeon-holed in deference to the argument that the Society was, in part, a private organization entitled to select its members according to social as well as professional criteria (Tinsley, 1983, p. 172). Like P r o f e s s o r s C o o k e , H e n d e r s o n , a n d W i l s o n i n T e x a s , a n d t h e L u c a s , T u c k e r & Co. c o n t i n g e n t in New York, a group of men in Washington DC worked together in the 1950s to overcome the barriers to becoming CPAs (Broadus, 1992; Lee, 1 9 9 2 ; R e y n o l d s , 1 9 9 2 ) . T h e f o u r m e n m e t at American University in Washington DC, where they were pursuing accounting degrees. As s u g g e s t e d b y M a r t i n ( 1 9 3 3 ) a n d B l a y t o n (1939) and because of changes in government p o l i c y ( H i l l , 1 9 7 7 ) , it is n o t s u r p r i s i n g t h a t all four men worked for the federal government. Jerome Broadus worked for the Army and the Internal Revenue Service. Carroll Lee worked f o r t h e V e t e r a n ' s Admires" t r a t i o n . A r t h u r R e y n o l d s worked for the Air Force Auditor General, and Benjamin King worked for the Army. The men all n o t e d t h a t o p p o r t u n i t i e s f o r A f r i c a n A m e r i c a n s in the government had expanded with the desegregation of the military in 1947, and three o f t h e m w e r e i n g r a d u a t e s c h o o l o n t h e G.I. Bill. The following comments on the situation are typical: [In the late 1940s and 1950s,] the biggest contingent of blacks was at the Post Office. The Post Office had more

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lawyers than the Justice Department. All black because they couldn't get out into the legal field (Lee, 1992). [P]eople would come out of college and get their degrees and go and work in the government in jobs that had nothing to do with what they studied in school. I know a lot of people who graduated from law school, and if they could get a permanent position at the Post Office, they never even thought about practicing law, because they didn't think that law was something they were going to have any economic benefits from. I don't know how a person goes all the way through law school and then [gives it all up]. I guess it's a testament to how bleak thIngs were at that time (Reynolds, 1992). T h e f o u r m e n s t u d i e d t o g e t h e r , a n d all d e c i d e d t o b e c o m e CPAs. W i t h t h e g u i d a n c e o f s o m e helpful instructors, and having met the educational requirements, they sought out jobs where they could meet the one year of experience required by the District of Columbi~ Their experi e n c e s w e r e v e r y s i m i l a r t o t h o s e i n o t h e r states. So, I went to every CPA firm in the District to get that one year's experience. And of course at that time, being a minority, it was always, "I'm not prejudiced, but you'll have to go into my clients' offices, and my clients ..." or "I'm not prejudiced, but my p a r t n e r . . . " So ... it was impossible to get an apprenticeship (Lee, 1992). [Mr King and I} started looking at the requirements for the CPA exam. We tried to get work for firms here in Washington but nobody, and I mean nobody,would hire a black as an accountant (Reynolds, 1992). Having exhausted the avenues their white classmates had pursued, the men took the unusual step of offering to work for free: They had a [white] accountant teaching at Howard [the prestigious historically black college several people in this study attended} ... and be had a firm, and I asked him if I could work, and told him I would work for free and he hemmed and hawed and hemmed and hawed, and I'm still waiting for something positive to happen from that. He worked at Howard; he was earning his livelihood from our tuition; and he wasn't hiring any of the students who were coming out of that program, [not even to get] the time requirement to take the examination (Reynolds, 1992).

There w a s o n e African-American CPA practicing in Washington DC at the time: John Cromwell

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Jr., the first African-American CPA i n the U n i t e d States. T h e A m e r i c a n University g r o u p h e a r d a b o u t him, a n d they a p p r o a c h e d h i m to ask for jobs. O n c e again, they all offered to w o r k for free i n o r d e r to get the e x p e r i e n c e to take the e x a m i n a t i o n . However, Mr C r o m w e l l w o u l d n o t o r c o u l d n o t m e e t their request. Mr C r o m w e l l ' s c l i e n t e l e was l i m i t e d b e c a u s e h e s e r v e d o n l y African-American businesses, a n d h e did n o t b e l i e v e t h e r e was e n o u g h w o r k in the District o f C o l u m b i a to s u p p o r t m o r e African-American CPAs (Reynolds, 1992; Lee, 1992). Persistent i n their desire to attain the CPA, t h e A m e r i c a n University g r o u p took the o n l y alternative available. They learned that Maryland, a n e i g h b o r i n g state, had n o e x p e r i e n c e requirem e n t . So t h e y all m o v e d their families to Maryland for the requisite r e s i d e n c y period. Several twists still r e m a i n e d . If a p r o s p e c t i v e CPA had n o t attended the University of Maryland, the e d u c a t i o n r e q u i r e m e n t s w e n t u p "to the p o i n t w h e r e y o u had to have taken just a b o u t e v e r y k n o w n a c c o u n t i n g c o u r s e " (Lee, 1992). T h e s e m e n did n o t a t t e n d the University of Maryland, despite its p r o x i m i t y to W a s h i n g t o n DC, b e c a u s e it was a segregated u n i v e r s i t y a n d did n o t a d m i t African-American students. I n addition, t h e y w e r e c i r c u m s c r i b e d in their c h o i c e of w h e r e to live b e c a u s e t h e r e w e r e very few n e i g h b o r h o o d s that allowed African A m e r i c a n s (Lee, 1992). B e n j a m i n King b e c a m e the first black CPA in the state of Maryland w h e n h e passed the e x a m i n a t i o n in 1957. T h e others s o o n followed. Each o f the m e n kept his g o v e r n m e n t job, b u t they also f o r m e d t w o CPA firms, King & R e y n o l d s a n d Lee-Broadus, w h e r e they w o r k e d part-time. Not surprisingly, the p r e p o n d e r a n c e of their clients w e r e from the black c o m m u n i t y . T h e i r e x p e r i e n c e i n t r y i n g to attain the CPA is reflected i n t h e i r attitude towards o t h e r y o u n g African A m e r i c a n s w h o d e s i r e d to b e c o m e CPAs:

Our experience was such that we pretty much had an open office. If someone was interested in accounting and wanted to work and adhere to the discipline that we required, then they could come work with us to get whatever experience they needed to qualify for the examination or for continuingto work ( Reynolds, 1992). W i t h the e x c e p t i o n of the g r o w t h of firms like King & Reynolds w h o offered o p p o r t u n i t i e s to African-American a c c o u n t a n t s , the c o n d i t i o n s for African-American CPAs r e m a i n e d virtually u n c h a n g e d e v e n in 1962, w h e n an article a p p e a r i n g in the Journal o f Negro Education e s t i m a t e d that t h e r e w e r e n o m o r e t h a n 75 African-American CPAs i n t h e c o u n t r y (Harrison, 1962).9 A s u r v e y of African-American p u b l i c a c c o u n t a n t s r e v e a l e d that they, like those in the 1933 s t u d y b y Martin, w e r e g e n e r a l l y selfe m p l o y e d or e m p l o y e d b y African-Americano w n e d firms. O t h e r t h e m e s i n this article paralleled the 1933 Martin article: Among the problems mentioned frequently by others was the limitation of their practice to members of the Negro race, whose businesses generally are very small and which may not require or cannot afford the specialized services of a certified public accountant. Also mentioned was the restriction of membership on the part of some state societies, which prevents the Negro accountant from receiving the benefits of their organized professional activities. [As noted earlier, Harrison himself was denied membership in the Louisiana society until 1970.] As for future prospects, the majority of the Negro CPA's surveyed seem to think that there are rapidly expanding opportunities for qualified accountants, due in part to the increased development of business enterprises owned and operated by Negroes and greater integration of Negroes into the general economic and business life of the nation (Harrison, 1962). This article, w h i c h a p p e a r e d eight years after the S u p r e m e C o u r t ' s l a n d m a r k B r o w n v. Board o f Education decision, r e v e a l e d that African-American a c c o u n t a n t s ' m a j o r s o u r c e o f r e v e n u e was still African-American o w n e d businesses. However, the final w o r d s of the

9 NABA( 1990) reports that there were 67 African-AmericanCPAsat the beginningof 1962, and that ten AfricanAmericans earned their CPAs during 1962.

OVERCOMING BARRIERS quotation do indicate some change in aspirations; African-American hopes were rising as the incipient civil rights m o v e m e n t made its way into white America's consciousness. The n u m b e r of African-American CPAs, though it continued to be minuscule, doubled between 1959 and 1965 (Fig. 1). Still, even by the late 1960s, the presence of minority-group members in the accounting profession was lower than their meager representation in the medical and legal professions (AICPA, 1980). Only 150 African-American CPAs were practicing in the United States in 1968 (Mitchell, 1969). This represented just 0.15% of the total number of CPAs in the country. While genuine changes have o c c u r r e d since the passage of the Civil Rights Act o f 1964, perhaps due to the threat of legal sanction (Hammond, 1990), African Americans continue to constitute less than 1% of all certified public accountants, despite the fact that African Americans comprise more than 12% of the United States population.

CONCLUSION The oral histories of the earliest AfricanAmerican certified public accountants clearly indicate that blacks w h o desired to b e c o m e CPAs faced many barriers to entering the field. Unlike white women, w h o were allowed ingress to public accountancy during periods of extreme shortage (Lehman, 1992), it was virtually impossible for an African American to b e c o m e a CPA prior to 1960. The stories shared by our informants indicate the variety of obstacles that faced prospective CPAs, and the multiple ways in which these obstacles were overcome. It is important to note that this study focussed on the stories of African Americans w h o were successful in their attempts to b e c o m e CPAs. It is-impossible to know h o w many other African Americans desired to b e c o m e CPAs during this time period, but found the barriers insurmountable. The harsh

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conditions faced by even those blacks w h o had the benefit of family wealth, academic excellence, light skin color, and mobility lead us to surmise that others faced even more daunting obstacles. In focussing on discrimination in employment in CPA firms, we do not mean to imply that restricting entry is the only way accountancy impacts subordinate groups. Controlling the composition of the field is merely one of the areas in which p o w e r is wielded to benefit dominant groups (e.g. Arnold & Hammond, 1994; Tinker & Neimark, 1987). Just as Kirkham (1992, p. 290) and Loft (1992, p. 376) underscore the importance of "gender aware" accounts of social phenomena, we recognize the need for more research on the interrelationships between race and accountancy. This paper focusses on the period prior to passage of the CivilRightsAct o f 1964. Although conditions did improve after the passage of this act, it is important to recognize that African Americans still face barriers in hiring and promotion in CPA firms (Hammond, 1990). Just as some African Americans were able to overcome the barriers to their attaining of the CPA before 1965, some African Americans have been very successful in major CPA firms. For example, one of the founders of the National Association of Black Accountants in 1969 is n o w partner in charge of audit in Peat Marwick's Washington DC office (Ross, 1992). But many changes must o c c u r before even a semblance of equality will be attained. Many white CPAs not only do not acknowledge the injustices of the present, they ignore the injustices of the past. Unfortunately, many of the people w h o dominate public accounting do not recognize the valuable contributions of African Americans. The words Langston Hughes w r o t e in 1925 have yet to be achieved.

Besides, They'll see how beautiful I am And be ashamed - I, too, am America.

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BIBLIOGRAPHY Abbott, A.,The System o f Profession&. An Essay on the Division o f Expert Labor (Chicago: University of Chicago Press, 1988). Accountants'Indexes (New York: AICPA, 1923-1960). American Institute of Certified Public Accountants, The First Decade, Minority Recruitment and Equal Opportunity Committee (New York, 1980). Aiken, W., The Black Experience in Large Public Accounting Firms, Journal o f Accountancy (August 1972) pp. 60--63. Aiken, W. & Brow'n, H., Are Black Accountants Mainstreaming?, New Accountant (February 1989) pp. 18-24. Arnold, P. & Hammond, T., The Role of Accounting in Ideological Conflict: Lessons from the South African Divestment Movement, Accounting Organizations and Society (1994) pp. 111-126. Baker, H. A., Jr, There is No More Beautiful Way: Theory and the Poetics of Afro-American Women's Writing in Baker, H. A. & Redmond, P. (eds), Afro.American Literary Study in the 1990s, pp. 135-163 (Chicago: University of Chicago Press, 1989). Baker, H. A., Jr & Redmond, P. (eds), Afro-American Literary Study in the 1990s (Chicago: University of Chicago Press, 1989). Baker, H. A., Jr & Redmond, P., Introduction, in Baker, H. A. & Redmond, P. ( eds ), Afro.American Literary Study in the 1990s (Chicago: University of Chicago Press, 1989). Bell, D., Faces at the Bottom o f the Welk The Permanence o f Racism (New York: Basic Books, 1992). Benson, C., Blacks in Accounting, Ebony (March 1981) pp. 86-92. Blackwell, J., Matnstreaming Outsider~. The Production o f Black Professionals (New York: General Hail, 1987). Blauner, R., Racial Oppression in America (New York: Harper and Row, 1972). Blayton, J., Bulletin #11, National Youth Council, Colored Division (Atlanta, 1939). Bledstein, B., The Culture o f Professionallsn~. The Middle Class and the Development o f Htgher Education in America (New York: W. W. Norton, 1976). Broadus, J., Interview with Theresa Hammond ( 10 January 1992). Burrell, G., No Accounting for Sexuality, Accounting Organizations and Society (1987) pp. 89-101. Carey, J. L, The Rise o f the Accounting Profession: From Technician to Professional 1896-1936 (New York: AICPA, 1969). Christian, C. L., Jr, Son of Chauncey Christian Sr., Interview with Theresa Hammond ( 18 June 1992). Ciancanelli, P., Gallhofer, S., Humphrey, C. & Kirkham, L., Gender and Accountancy: Some Evidence from the UI~ Critical Perspectives on Accounting (1990) pp. 117-144. Collins, S, Blacks in the Profession,Journal o f Accountancy (February 1988) pp. 39-44. Cooke, C., Telephone Interview with Theresa Hammond (13 January 1992). Cooper, C., The Non and Nom of Accounting for (M)other Nature, Accounting Auditing and Accountability Journal (1992) pp. 16-39. Coulthurst, A., Interview with Theresa Hammond (11 March 1992). Craig~ Q., Toward integration of the Accounting Profession, Journal o f Accountancy (May 1987) pp. 257-259. Cramer, J., Recruiting Professional Accountants from Minority Groups, New York Certified Public Accountant (October 1970) pp. 797--802. Crompton, R., Gender and Accountancy: A Response to Tinker and Neimark, Accounting Organizations and Society (1987) pp. 103-110. CromweU, A., Daughter of John W. Cromwell, Telephone Interview with Theresa Hammond (17 June 1992). Dahl, S. J. & Hooks, K. L., Women Accountants in a Changing Profession, Journal o f Accountancy (December 1984)pp. 108-116. Davenport, E., Interview with Theresa Hammond and Denise Streeter (11 January 1992). Davis, F., Who is Black? One Nation's Definition (University Park, Pennsylvania: Pennsylvania State University Press, 1991 ). Davis, K., H u m a n Society (New York: Macmillan, 1949).

OVERCOMING BARRIERS Dill, G., The Dialectics of Black Womanhood, in Harding S. (ed.), Feminism and Methodology, pp. 97-108 (Indianapolis: Indiana University Press, 1987). Dovidio, J. & Gaertner, S. (eds), Prejudic¢ Discriminatior~ and Racism (Orlando: Harcourt Brace Jovanovich, 1986). Edwards, J. D., History o f Public Accounting in the United States (University, Alabama: University of Alabama Press, 1978). Gates, H. L., Jr, Canon-Formation, Literary History, and the Afro-American Tradition: From the Seen to the Told, in Baker, H. A. & Redmond, P. (eds),Afro.American Literary Study in the 1990s, pp. 14-39 (Chicago: University of Chicago Press, 1989). Genovese, E., In Red and Black: Marxian Explorations in Southern and Afro-American History (New York: Random House, 1971). Gines, B., Interview with Theresa Hammond (11 March 1992). Glenn, N., Occupational Benefits to Whites from the Subordination of Negroes, American Sociological Rev/ew (1963) pp. 443-448. Glenn, N., White Gains from Negro Subordination, Social Problems (1966) pp. 159-178. Gossett, T., Race: The History o f an Idea in America (New York: sehocken Books, 1965). Hamilton, C. V., Adam Clayton Powel~ Jr.: The Political Biography o f an American Dilemma (New York: Atheneum, 1991). Hammond, T., The Minority Recruitment Efforts of the Major Public Accounting Firms in New York City: A Sociological Analysis, Unpublished Doctoral dissertation, University of Wisconsin (1990). Hammond, T. & Oakes, L., Some Feminisms and their Implications for Accounting Practice, Accounting Auditing and Accountability Journal (1992) pp. 52-70. Hammond, T. & Preston, .~, Culture, Gender, and Corporate Control: Japan as "Other", Accounting Organizations and Society (1992) pp. 795-808. Harrison, L., The Status of the Negro CPA in the United States, Journal o f Negro Education (1962) pp. 503-506. Harrison, L., Telephone Interview with Theresa Hammond (27 August 1992). Heer, D., The Sentiment of White Supremacy: An Ecological Study, American Journal ofSocioiogy (1959) pp. 592-598. Henderson, V. W., Regions, Race, and Jobs, in Ross, A. & Hill, H. (eds), Empioymeng Race and Poverty (New York: Harcourt Brace, 1967). Hill, H., Black Labor and the American Legal Systen~. Rac~ Worl~ and the Law (Madison: University of Wisconsin Press, 1977). Hodge, R. & Hodge, P., Occupational Assimilation as a Competitive Proccss, AmericanJournal o f Socioiogy (1965) pp. 249-264. hooks, b., Ain't I a Womar~. Black Women and Feminism (Boston: South End Press, 1981 ). Hooks, K., Gender Effects and Labor Supply in Public Accounting: An Agenda of Research Issues, Accounting Organizations a n d Society (1992) pp. 343-366. Hoose, P. M., Necessities: Racial Barriers in American Sports (New York: Random House, 1989). Hopwood, &, Accounting and Gender: An Introduction, Accounting Organizations and Society (1987) pp. 65--69. Hughes, L., Selected Poems o f Langston Hughes (New York: Random House, 1959). Journal o f Accountancy, Advantages of Society and Association Affiliations (May 1915) p. 325. Kirkham, L., Integrating Herstory and History in Accountancy, Accounting Organizations and Society (1992) pp. 287-297. Kirkham, L. & Loft, A., When is the Accountant not an Accountant? Gender and Professionalization in England and Wales 1870-1930, Third Interdisciplinary Perspectives on Accounting Conference, University of Manchester, U.I~ (July 1990). Kondo, D. K., Crafting Selves. Power, Gend~, and Discourses o f Identity in a Japanese Workplace (Chicago: University of Chicago Press, 1990). Lee, C., Interview with Theresa Hammond and Denise Streeter ( 11 January 1992). Lehman, C., "Herstory" in Accounting: The First Eighty Years, Accounting Organizations and Society (1992) pp. 261-286. Levy, C., Obituary:John W. Cromwell Jr., Noted Dunbar Teacher, Washington Post (22 December 1971 ). Lightfoot, S. L., Balm in Gilead: Journey o f a Healer (New York: Addison-Wesley, 1988 ). Loft, A., Accountancy and the Gendered Division of Labour: A Review Essay, Accounting Organizations and Society (1992) pp. 367-378.

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