Baskerville, Rachel F.; Wynn-Williams, Katharine; … - In: Pacific Accounting Review 26 (2014) 3, pp. 302-323
Purpose – The purpose of this paper is to examine how the construct of ethnicity can best be determined for empirical … proxy for ethnicity. Findings – The results of the literature review present six different research approaches towards … determining ethnicity. Furthermore, it is found that “first language” was a justifiable determinant of ethnicity in an accounting …