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Welcome back to Count Me In.

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IMA's podcast about all things affecting
the accounting and finance world.

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I'm your host, Mitch Roshong,

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and you are listening to episode
number 177 of our series.

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Today's conversation
features Dr. Anton Lewis,

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an associate professor of
accounting at Valparaiso University,

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whose research investigates the
experience of black accountants in the

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profession and promotes
equitable racial representation.

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In his conversation with my co-host Adam,

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Dr. Lewis talks about DE&I in accounting,

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common flaws relating to diversity
equity and inclusion in the workplace,

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as well as what can be done and what he
is already doing to advance and improve

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equitable representation
across the industry.

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Keep listening as we head
over to the conversation now.

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So Anton, historically conversation
about race and the workplace,

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particularly within accounting
simply have not happened. Now,

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there have been great
achievements in DE&I,

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but there's still much room for
improvement in our industry.

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Why do you think that is?

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Adam, If I had to really
give you an answer to that,

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I actually think it is because we

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in society and in particular
US society have a great

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deal of problems talking
about the subject of race

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and racial representation.

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It's almost a taboo subject in many ways.

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So the problem is we know we have
poor representation currently.

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We know we've historically
had poor representation,

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but nobody really wants to talk
about why that is because race

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and racism are sticky,

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unpleasant subjects to talk about.

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And part of what seems to
be my life's cause now is

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a core trying to provoke a
conversation around this area,

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which is not polarizing, which is
almost impossible to do by definition.

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But to my mind,

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if we can't have a conversation about

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race, racism,

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why we have poor black representation
in our accounting profession and have

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had historically, and, you know,

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if we can't have this conversation and
it be at two polar opposite ends to this,

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but yet still respect each
other, each one another's views,

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we will not actually significantly change

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the situation. We will not deal with
this problem effectively. And to my mind,

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that has kind of been the
status quo for quite some time.

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Yeah, that makes sense. I
think I've seen that as well,

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but as we specifically like
focus in on accounting,

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as you kind of did there at the end,

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you are often the only person of color
in a predominantly white workplace day in

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and day out, you know,

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how have you handled that and what have
you done to advance the way that is

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perceived or how you feel about it?

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It's tricky, isn't it? There are

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those critical theorists,

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critical race theorists
among others who talk about

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this environmental microaggression
that occurs being the

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only black person in an accounting
organization or any other

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organization that when you step foot in
the building of which you work and you

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are one of the three people out of
500 that work there without anybody

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saying anything without

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anybody saying you don't belong,

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you feel it in the very walls
of the institution you're in,

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and it can be a quite effective way
of pushing those of difference out of

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the doors in terms of how one
deals with that. It's difficult.

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the entire reason why I
look at the area of race

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and racism and where I'm originally from,

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from Britain as you may hear in
my accent when I was a jobing

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accountant, so to speak, that
would happen to me all the time.

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And it's the reason that I began
to look at this subject topic,

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cause I always wanted to know,
well, why am I the only one there?

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And as I was experiencing this,

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I really wanted to have other
people of color, other black people,

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other black professionals, ironically,
to talk about this, to say,

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I'm not going mad. Am I, are
you having this feeling as well?

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And the truth of the matter if they just
weren't there and it becomes a circular

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problem, right? What am I
doing to try to change this?

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Because I'm an accounting professor.

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One of the things I try to do is encourage
now I'm here in the United States,

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as many African Americans as
many black accountants as I

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can into profession with more numbers,

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it kind of gets rid of that
feeling of being alone.

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But unfortunately it's still
a very difficult process.

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Another thing that I've tried
to do is write more publicly in

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things like the CPA journal. I've tried
to increase my social media presence.

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I've tried to reach out
with my own podcast,

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Counting Black and White Beans
as an idea to be able to be used

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as a resource to allow those
black accountants who feel

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isolated, who are feeling
a little bit lost,

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let them know that this is not unusual,
that this is actually quite common,

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whether it's in the United
Kingdom or the United States,

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and for them to have a feeling of kinship,

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of a kindred kind of

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effect for one of a better
word kind of saying you're in,

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we're in this together. And
so I'm afraid to say, Adam,

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if you're looking for an absolute definite
answer as to how does one deal with

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the isolation often of being one
of the few black people within an

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accounting environment, I can't
give you any firm answers to that.

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I suspect it's as difficult
to deal with today.

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As I found it decades ago.

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I'd imagine it is, it's not easy being
underrepresented in any profession.

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But for the black accountant,

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there has to be various
stereotypes that are there tales.

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Can you explain how or why these
stereotypes exist and what impact that

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misinformation has?

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Yeah. And again,

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these stereotypes exist in
our profession and other

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professions as well.
Because we, in my opinion,

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and many others live in a racialized
environment, you know, we,

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our racialized views of
those who are different

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from ourselves,

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don't stop at the doors of
the organizations that we

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work in.

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Some of the traditional stereotypes
that black accountants often

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have to deal with that I've found
in my research and many other's

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is one would be of being angry.

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If you are a black male accountant,
and I should be clear here,

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there are different stereotypes
often for black women

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accountants and black male accountants.
So for black male accountants,

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anger is often an issue. So, you know,

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if one is out on an audit and you find

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something has come up and you're in the
middle of a meeting with your team to

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try to address this issue and
tempers become a little bit frayed.

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If you are the black accountant,

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you understand clearly that you
cannot be passionate like your white

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colleagues,

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because that is seen as being
angry and unprofessional and

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unbecoming, that latitude
is not afforded to you.

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And of course it makes it difficult
in terms of impression management.

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Once we come around and look
at performance evaluations
and it may come up that

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you are unprofessional, angry,
you scare inverted clients.

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On the polar opposite,

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perhaps would be the experience
that many black women professionals

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have of being seen as the Sapphire,

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this steely hard unemotional unempathetic

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professional that is cold
sometimes also can be

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angry in that negative way.

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But the idea here is that
she is not a team player.

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She is overbearing she's quintessentially,
anti feminine or unfeminine,

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if you like in this setting
and be it with just these two

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examples of stereotypes that you
mentioned that are often prevalent to the

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black accounting or black
professional experience,

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whether it's being too angry,

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if you are a black male accountant
or being positioned as Sapphire as

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a black woman accountant,

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both positionalities
for wont of better word,

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mean that you are othered and
you are positioned outside

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the professional, the remit of being
seen as completely professional.

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What I mean by of that is you're
always on the outside, looking in,

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you can never truly embody
that authentic accountant,

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that trusted accountant,

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and that's actually quite
vital for the work that we do.

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Definitely. And, those,

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just those two examples that you used
are not isolated to just accountants.

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I've seen those in any
other profession as well.

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Just how people view folks
of color in that way.

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And that kind of brings
us in our conversation.

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I wanted to circle back to something you
mentioned earlier was microaggressions.

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You know, we often hear that term,

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but I'm not sure everyone truly
understands what that means.

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And to what extent they can have an
effect on people in the workplace.

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So maybe you can share your
thoughts on that with us.

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Yes. microaggressions, one of these
many terms that's kind of banded around,

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but people don't give you a concise
definition of really what they

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are. Essentially,

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microaggressions are racialized.
Racial, like aggressions are,

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are flights often verbal,
sometimes environmental,

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as I've highlighted that say that you
are not welcome, you are not wanted,

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you are othered to give you the best
example of what a microaggression

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would be like. Imagine Adam,

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that you went into your account workplace,

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and as you sat down, had your
coffee opened up one of the letters,

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one of the many letters that
you had, you've got a paper cut.

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Now we've all experienced paper
cuts, right? Sharp, painful,

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awful annoying. It's not
going to kill you, right?

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You're not gonna bleed to death,
so to speak, but it's annoying.

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But imagine if you had
50 paper cuts a day,

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every day that you went into
your workplace day after day,

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week after week, month after
month, year after year, eventually

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you get almost a part of
you dies by a thousand paper

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cuts. If you like, at least that
professional part, that professional self,

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and it can be incredibly harmful to one's

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psychological makeup.

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It can be incredibly harmful to
one's ability to function in the

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workplace. It is continual
and unremitting othering.

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If you like, and it's
a genuine problematic,

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it can be micro thoughts as we might term

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them where,

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and forgive me on some of my definitions
here where we might think that

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we are not welcome in the

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workplace because essentially
we don't belong. I.E.,

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black people don't belong in accounting.

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That might be inferred in
a very subtle kind of way.

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It may be as I once
witnessed with not so much

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black accountant in Britain,

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but south Asian Muslim accountant
back in the United Kingdom where

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I had interviewed a
respondent and he cited that

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he was offered bacon sandwiches regularly.

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And if you are of Muslim heritage,

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that you cannot do that.
And it was kind of known.

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It's not a direct physical attack,
but it's incredibly deeply offensive.

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And it's these kind of
actions that cumulative,

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that relate to something term battle
fatigue, where it just becomes too much,

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you become depressed. There are
physiological effects that can happen,

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including extraordinarily
high stress levels which

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can lead to high blood pressure,
et cetera, et cetera. And you know,

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when we're talking about these
microaggressions as well, and, you know,

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we should not forget about this concept
that you've alluded to Adam about

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intersectionality. So some of this, again,

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speaks to not just being a black
person in that environment,

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but whether you are a black woman in
this environment and that gendered piece

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should this black woman go into the

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workplace and her hair is for example,

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now braided, it is seen as unprofessional.

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And in that unprofessional environment,

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you may not be recognized as working
there. There have been reports of this.

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it may, you may have the typical side eye.

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People may not want you in front of
the clients because you don't look

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professional enough.

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As women will understand if
one's hemline on any given

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day where when a skirt
is, is worn, is too short,

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one gets judged upon this,

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this idea that there is a controlling
factor in femininity in general,

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but specifically on certain
aspects of black femininity.

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And when we're talking about hairstyles,

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the same thing then crosses over equally
to African American men who may decide

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to wear their hair in
dreadlocks. And that, again,

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positions them as being
unprofessional. Although to be fair,

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there should be a right for
people to hold their own

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style,

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their own way of being their department
that is actually true to their own

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culture. And that actually
speaks to something else,
which is quite interesting.

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If we see these variances in what
is acceptable and not acceptable,

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then the environment
that we work in, Adam,

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within accounting has a
set of unwritten rules.

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These rules are about what is professional
and what is considered professional

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is what is considered both pale and male.

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And that's really important because if
you are not male and you're not pale and

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arguably middle class,

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then you are always going to swim
against the tide of your success in that

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environment.

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When you don't look like
that, typical professional,

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like you were just talking
about it others you, right.

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How can we make steps to go forward
to change that perception of

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what a professional looks like?

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It seems like a broader conversation
and something you can't just flip the

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switch and say, this is how you do it,

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but what steps can we take to changing
that perception of what a professional

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person looks like? No matter
what the color of their skin is.

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That is a really difficult question, Adam.

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I always say the simplest
questions are the most difficult

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ones to answer. And this is

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true here for us not to other,

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we must reticulate truthfully what we
consider an accounting professional

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to be. And if we're honest, think
about how we, how we term accountants.

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When we joke about them, we
call them bean counters. Right?

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If you imagine in your mind's
eye, Adam, what a bean counter is.

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I would say bean counter to
me is possibly a middle aged

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white man, possibly be
speckled. Right? Okay.

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Gray hair with a calculator,
furiously tapping away,

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possibly doing some taxes. Yeah.

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And this is important because that
mental image that I have is to me,

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the authentic accountant,

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that is the accountant
that I trust with my money.

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I don't want an interesting accountant.

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Somebody who looks like they go and
party or looking after my money,

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but all jesting and joking side,

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if you are not that
archetype of an accountant,

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then you must be something
else you must be other

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than what I expect. And that
othering piece has to be removed.

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Because even though I talk
about this othering of black

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male and female accountants,

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we must have also talk about the
othering of our Latinx community,

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the othering of our LGBTQ+ community,

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the othering of women in
general those who are less able

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bodied than ourselves in terms
of othering, that othering piece

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is a tricky thing to deal with. That's
what we've really got to co overcome.

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And so, for example,

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even how we approach dealing
with this othering concept

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must be well thought out.

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So if we somehow magically
manage not to other

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black women and black male accountants,

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are we leaving our Latinx
brothers and sisters out?

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Are we leaving our LGBTQ plus
brothers and sisters out?

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Are we leaving those colleagues
who are less able bodied out?

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Are we leaving other stigmatized
groups out? If we are going to do this,

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we must. The analogy I like to use here,

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Adam is we must raise all ships.

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We must have a tide of equity
and equality if you like that

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raises all ships at the same time,

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which is why I always force through
this idea of intersectionality.

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When we look at dealing with this
devilishly tricky concept of othering,

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and I'll be perfectly truthful here,

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Adam you are asking me for
solutions that I don't have.

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I don't know how to do that, Adam.
I really don't know how we do that.

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I only know I think one thing
that as we deal with this sticky

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problem of othering,
we must do it together.

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We must everybody,

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everybody must join in this conversation,

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which is why I advocate for the
idea of conversation, of dialogue,

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of not being fearful. Yeah. That
stops us dead in our tracks.

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When we can't talk about
this issue of othering and

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say to ourselves, well, let's
try this. Let's try that.

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Let's try this in a manner that
says we work together and not work

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against one another. If that helps.

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It does, it really does.

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And I think the idea of conversation
is a great way to start dialogue.

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People need to talk in not
attack or condemn or assume,

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but actually just have that conversation
cuz until you have the conversations

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and start the dialogue, sometimes your
eyes aren't open until you start talking.

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Without a shadow of a doubt,
Adam, you know, and again,

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it would seem that we've lost the
art to talk and to talk in a manner

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that does not malign the person
we're talking to that doesn't

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reduce the the other person's
sense of, of self worth or being.

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00:20:23,850 --> 00:20:27,870
We really have to have great. We need
to do better in that. You know, we are,

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unfortunately, and it's not just the
United States here in my homeland,

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the United Kingdom, it's just as bad
and in our areas across Europe as well.

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00:20:35,600 --> 00:20:39,620
And in other places, we
are entrenched in this,

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00:20:42,300 --> 00:20:46,620
position of polarization, of partisanship.

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00:20:46,850 --> 00:20:51,240
It's getting us nowhere. And
certainly it, when we do that,

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00:20:51,780 --> 00:20:56,000
we remove the tools of which to
deal with very difficult problems.

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00:20:56,820 --> 00:20:59,560
And that in of itself is something
we're going to have to deal with.

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00:20:59,580 --> 00:21:02,480
But actually as a matter of point Adam,

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00:21:02,720 --> 00:21:07,670
I actually think our
profession in accounting is
really well suited in what we

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do to begin to make inroads to that
very point. Why would I say that?

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In accounting, we are all about teamwork.

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00:21:15,850 --> 00:21:20,430
We are all about dealing with
difficult intractable problems that

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00:21:20,431 --> 00:21:22,590
seemingly often don't
seem to have a solution,

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00:21:22,610 --> 00:21:24,110
but we come up with them all the time.

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00:21:24,690 --> 00:21:28,980
And not only that we are in the
business of relaying that information

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00:21:29,480 --> 00:21:34,250
out there. I actually believe
that accountants in this area,

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00:21:35,680 --> 00:21:38,940
if we really set our mind
to it with our skill sets,

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00:21:39,040 --> 00:21:42,620
we can actually do something
quite special, but we can't do it.

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00:21:42,800 --> 00:21:45,260
If we can't talk about it, we can't do it.

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00:21:45,640 --> 00:21:50,490
If we are polarized and partisan
and we can't do it if we don't admit

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00:21:50,580 --> 00:21:53,290
where we are and what
we need to do about it,

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00:21:53,291 --> 00:21:56,610
going forward about this
racialized space within accounting.

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This has been Count Me In IMA's
podcast providing you with the latest

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00:22:03,491 --> 00:22:06,890
perspectives of thought leaders from
the accounting and finance profession.

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00:22:07,070 --> 00:22:07,691
If you like what you heard,

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00:22:07,691 --> 00:22:11,240
and you'd like to be counted in for
more relevant accounting and finance

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00:22:11,350 --> 00:22:15,040
education, visit IMA's
website at www.imanet.org.