Current issue

College of Business E-Journal 

Fall 2021 Volume XVI, Issue III

ISSN  number 2158-303X





Automation in the form of drones, machine learning, computer vision, robotic process automation, artificial intelligence, and robotic software applications will continue to increase productivity and reduce the need for some workers. While there may not be an immediate reduction in accounting professionals, data analytics has begun to shift the primary skill sets needed for accountants in the United States and abroad. In this paper, we identify and discuss the main challenges the profession faces in attracting black students to the profession. Additionally, we present a theoretical discussion of the challenge of ensuring that as more accounting work moves from traditional functions to those more akin to information systems professionals, we do not lose black students in the major and profession. We discuss how data analytics could reduce interest in the career among some demographic groups who historically have shown a hesitancy to pursue information technology careers. We conclude with a summary discussion of strategic recommendations that may allow the profession to increase its attractiveness with black students so that the accounting field may continue to enjoy a healthy number of new skilled recruits in the United States to replace retiring accounting and financial professionals.


Keywords: AIS, Accounting Education, Automation, Data Analytics, Big Data, Diversity, Accounting Recruitment




Darlene Booth-Bell, PhD
Corresponding Author

Assistant Professor of Accounting
Coastal Carolina University
P.O. Box 261954
Wall Building 201-F
Conway, SC 29528-6054



Kristen E. Broady, Ph.D.
Brookings Institution
Fellow at the Brookings Metropolitan Policy
In Economic Studies at the Brookings Institution
Professor of Financial Economics on leave at Dillard University


Axsel Brown, MAcc
Tax Accountant
JL Pollack CPA, PLLC



II. Will the New State Laws on Fairness in Female Athletics and the Politics of Transgender Athletes Create a New Sports Exception Under Title IX?


In the Summer of 2021, many states across the nation entered into a cultural, social, and legal war pitting the rights of female athletes against those of transgender athletes. Louisiana Governor John Bell Edwards vetoed the legislation here in the state of Louisiana. In a special Veto session of the Louisiana Legislature, the House voted 68-30 to override, and the Senate 26-12 to override the Governor’s veto. The Veto session failed as the House could not deliver on the minimum 70 votes they had promised and which were needed to override the Governor veto. Although the session ended upon the vote, several of the parties have sworn that the fight is not over and the legal issues were not addressed. The proponents vow to bring the Fairness in Women’s Sports Acts back to the forefront again next year. We are going to go back, review, analyze, and take a look at some of those issues.




Dr. Albert D. Clark; JD
Professor of Management (Legal Environment of Business, Ethics, Employment Law)
College of Business
Southern University Baton Rouge,
Baton Rouge, Louisiana





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