# Barriers to Partnership for Black Accountants in US Firms Three critical milestones emerge from interviews with 26 Black professionals navigating predominantly White accounting firms. - **Source:** [Contemporary Accounting Research](https://onlinelibrary.wiley.com/journal/19113846) - **Published:** 2026-09-18 - **Topic:** [People & Culture](https://brifing.si/c/people) - **Original article:** - **On Brifing:** https://brifing.si/s/d817ac8a-0d0b-414f-9f03-5ef471192b1e ## Disproportionate attrition rates AICPA surveys reveal Black professionals face significantly higher attrition when pursuing partnership in US accounting firms compared to peers. Only 20 Black partners were identified across major firms for this study, highlighting extreme underrepresentation. The research focuses on public accounting firms where partnership remains the pinnacle career achievement. This attrition occurs despite decades of diversity initiatives in the profession. ## Three critical milestones Interviews identified three non-negotiable requirements for Black professionals: finding mentors who provide blunt feedback rather than platitudes, securing career-defining assignments that build credibility, and demonstrating cultural legitimacy within predominantly White organizational norms. These milestones differ from formal promotion criteria, existing as unwritten rules that candidates must decode independently through trial and error. ## Mentorship paradox Effective mentors for Black professionals provide uncomfortable truths about organizational expectations rather than generic encouragement. However, finding such mentors proves challenging in firms where senior leaders predominantly come from different racial backgrounds. Many participants described years wasted following well-intentioned but ultimately unhelpful advice before finding mentors who understood their dual challenges. ## Assignment access barriers High-visibility assignments that build partnership credentials often get distributed through informal networks that exclude Black professionals. Participants described needing to constantly prove competence beyond White peers to access comparable opportunities. Some developed strategies like directly pitching partners for stretch assignments rather than waiting for invitations that never came. ## Cultural tightrope walk Black professionals must carefully balance organizational fit with authentic self-expression. Excessive conformity risks being seen as lacking leadership potential, while too much difference triggers cultural mismatch concerns. Successful candidates develop nuanced self-presentation strategies, adjusting communication styles and appearance decisions based on situational assessments of firm culture. ## Emotional labor costs The partnership path demands constant code-switching and self-monitoring that exacts significant psychological tolls. Participants described exhaustion from continually explaining racial dynamics to colleagues and suppressing reactions to microaggressions. Several nearly left their firms before achieving partnership due to cumulative stress from navigating hostile environments. ## Role of luck and timing Even with perfect execution, external factors like having a powerful sponsor retire or economic downturns can derail years of effort. Many participants acknowledged fortunate timing in their success, like joining firms during diversity pushes or having advocates in key committees. This randomness makes the path feel precarious despite meeting all requirements. ## Systemic change requirements Lasting solutions require firms to formalize mentoring programs, create transparent assignment distribution systems, and establish clear promotion criteria. Current reliance on informal networks and unwritten rules disadvantages Black professionals. The study concludes organizational changes must supplement individual resilience strategies to meaningfully improve representation at partnership levels. ## Sources covering this story - https://onlinelibrary.wiley.com/doi/10.1111/1911-3846.70085?af=R — --- _Summary written by Brifing from the original reporting. Copyright in the original article belongs to its publisher; read the full piece at the link above._