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New Technology, Old Barriers in Accounting Post-COVID-19: How Emerging Innovations and Systemic Inequalities Impact Women of Color – a Quantitative Causal-Comparative Study

Dissertation
2025

Repository

Description

The purpose of this quantitative causal-comparative study was to examine the current emerging technologies, the effects of emerging technologies on graduate accounting curriculum, and the accounting profession by comparing the number of roles in various accounting positions and occupational categories pre-COVID-19 and post-COVID-19. In addition, the study explored the multi-generational pay disparity between Black and White women with various education levels. The study analyzed the impact of emerging technologies on graduate accounting education and the profession, racism, and the ongoing multi-generational pay disparity between Black and White women through the post-positivist framework and the structural causation theory. Data obtained from the U.S. Bureau of Labor Statistics’ Current Population Survey, which includes monthly data from 60,000 households (110,000 participants), was analyzed using mean, mode, standard deviation, skewness, regression analysis, and a multivariate ANOVA conducted in SPSS. Statistical significance was determined at a p-value of .05, with participants representing the entire U.S. population. Findings determined there were statistically significant differences in the number of roles, salary differences between Black and White women, the percentage of disparity, and the impact of an individual’s education level. Future recommendations include data limitations, potential bias, intersectionality, pay disparities, organizational policies and diversity, qualitative approaches, longitudinal studies, and exploring equity and innovation across accounting subfields.
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Record Data:

Program :
  • Doctor of Business Administration
Location :
  • CBE
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