Akolisa Ufodike
School of Administrative Studies
Associate Professor
Email: ufo@yorku.ca
Primary website: Ufodike.com
Secondary website: Google Scholar
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Dr. Akolisa Ufodike is an associate professor in the School of Administrative Studies where he teaches auditing. He is also appointed to the graduate program in public policy, administration and law and teaches public sector finance at the graduate level. His research interests include accountability, actor networks, common pool resources, public sector finance and public-private partnerships. He is an ad hoc reviewer for the Journal of Business Ethics, Accounting Perspectives, Chinese Management Journal and Sustainability journal. His research has been presented at various conferences including the British Accounting and Finance Association (BAFA), American Accounting Association and Canadian Accounting Academic Association and he has reviewed articles for the conferences of all three organizations. He is a CPA case examiner and brand ambassador. Dr. Ufodike is a licensed public practitioner by the CPA. Prior to Academia, he spent 25 years as a finance executive with professional experience spanning telecoms, banking, oil and gas, utilities, and consumer packaged goods with organizations including Bell Canada and Molson Coors. He was co-founder and CFO for Jaguar Wireless, a participant in the 2007 Canadian wireless spectrum auction. His last role in industry was as CFO and COO of Corridor Communications Inc (CCI Wireless) one of Canada’s largest wireless ISP’s. A graduate of Haskayne’s PhD and Cornell’s MBA program, Dr. Ufodike is a Canadian FCPA, a US CPA, a UK FCCA and a Certified Fraud Examiner. He's also a Certified Director ICD.D by the Institute of Corporate Directors. Dr. Ufodike sits on the Provincial Audit Committee for Alberta, the board of the Canada Nigerian Chamber of Commerce and the Senate of the University of Calgary. He previously sat on the board of the Loyalist Group, a TSX Listed Company where he was also Chair of the Audit Committee. He has served on the board of several charities including, Peel Literacy Guild where he was treasurer and the Black Business and Professional Association. Dr. Ufodike has also previously served as treasurer for Scouts Canada (Chinook Council) and thereafter as the Chairman.
Degrees
PhD, University of CalgaryMBA, Cornell University
BCom, Laurentian University
FCPA CPA (OR, USA) FCCA,
ICD.D,
Appointments
Faculty of Graduate StudiesProfessional Leadership
FCPA, Fellow Chartered Professional Accountants
Community Contributions
Senator, University of Calgary
Member, Provincial Audit Committee
Research Interests
- FCPA - 2014
Current Research Projects
-
Summary:
I'm conducting a knowledge synthesis study of accounting research that investigate questions related to discrimination and marginalization. This project is targeting a a special issue call from Accounting Perspectives. I successfully leveraged $5000 of LAPS funding for this critical project which advances important and timely conversations about anti-black racism within the accounting discipline (and business more broadly). The project also helps advance conversations on discrimination against Indigenous peoples and other marginalized people.
Funders:
LAPS Black Scholar Research Fund
This chapter explores the most common arguments against equity, diversity, and inclusion (EDI) initiatives intended to ameliorate discrimination more broadly but specifically in the context of anti-Black racism. The five major recurring rational are (1) public interest rationales (such as professional gatekeeping or legislation that facilitates systemic discrimination); (2) equity rationales (such as opposition by members of the same or another equity-seeking group to EDI initiatives and the creation of competition among equity-seeking groups); (3) supply-side rationales (the argument that there is no thriving pipeline of diverse candidates from equity-seeking groups); (4) temporal rationales (the idea that racism was worse in a different era); and (5) spatial rationales (the argument that racism is worse elsewhere)—encapsulated by the acronym PESTS.
The COVID-19 pandemic has taught us four main lessons: supply chains matter, people can work from home and still be productive, wash your hands, and do not be racist. This chapter is about the last of these lessons, and reflects on my fledgling scholarship on anti-Black racism in the accounting profession, which coincidentally started in the winter of 2019. This chapter also introduces the five most commonly cited justifications for a lack of diversity and inertia or rationalization against diversity initiatives: public interest, equity, supply-side, temporal, and spatial (PESTS) rationales.
African women experience numerous barriers in society due to a lack of access to education, health, property rights, and economic tools for generating income and achieving prosperity. Moreover, within the current global financial system, African women entrepreneurs are limited by their lack of financial literacy, creditworthiness, and financial institutions’ restrictive criteria for investments. By conducting a multiple case study analysis highlighting the importance of the private sector in providing key financial instruments, this chapter investigates the challenges faced by African women entrepreneurs and explores the best practices for empowering them to reach their potential that could lead to better societal outcomes in alignment with the United Nations’ Sustainable Development Goals in a post-COVID-19 world.
The ways in which accountancy (accounting, accountability, and accountants) has been a device of imperialism, colonialism, and postcolonialism, and therefore has had deleterious effects on Indigenous peoples in former colonies and continues to negatively impact immigrants in postcolonial OECD countries, is under-researched. This structured literature review synthesizes studies in the accounting literature that have investigated imperialism, colonialism, and postcolonialism and identifies opportunities for future research. This study is part of a broader research project that reviewed 161 articles on accounting and discrimination. This article, based on 65 of the articles reviewed for the broader project, discusses existing knowledge on imperialism, colonialism, and postcolonialism. We find that the exclusion of Indigenous peoples in colonial times is shaped by perpetual oppressive relations. In the postcolonial United States and Old Commonwealth countries (Canada, Australia, and New Zealand), these power relations are sustained by professions through the continuing exclusion of racialized people and immigrants, many from previous colonies. This study proposes future research directions to advance the decolonization of accounting research by foregrounding alternative perspectives of Indigeneity and enabling accounting scholars to confront the various subthemes of imperialism and postcolonialism in accounting, including Western accounting and accountability, professionalization, emancipatory accounting, and Indigenous knowledge and accounts.
This structured literature review synthesizes studies that have investigated questions related to anti-Black racism—namely, the discrimination and marginalization of Black people—in the accountancy literature and identifies opportunities for future research. This study is part of a larger research project that reviewed 161 articles and identified four themes relevant to accounting research on discrimination in general: anti-Black racism, imperialism and postcolonialism, intersectionality, and diversity. Based on the 25 anti-Black racism articles reviewed, this paper finds four key subthemes: demand for accountancy services and racial discrimination in accountancy practice, the racialization of professional accounting qualifications, Black professionals in academia, and the supply-side fallacy. Furthermore, because studies at the intersection of anti-Black racism and accounting are limited, this study proposes future research directions that will advance knowledge on various topics related to anti-Black racism.
This study investigates the roles of informal gatekeepers in the context of First Nations health care in Canada. While existing literature focuses on gatekeeping by professionals, such as corporate board members, auditors, general practitioners, and specialists, we present empirical evidence on the role of informal First Nations’ gatekeepers in a health care system. Gatekeepers engage with government and First Nations along a continuum of gatekeeping functions. Drawing on common pool theory, we use a case study to understand the gatekeepers’ roles. We identify First Nations gatekeepers’ roles to include health care program control, resource control, and eco-system control. We also find that these gatekeepers constitute a viable long-enduring common pool resource institution that can be useful for the federal government’s phased approach in transitioning health care governance to the First Nations.
Purpose - This study adopts an institutional entrepreneurship perspective in the context of public–private partnerships to highlight the role of social actors in enacting institutional change in a complex organizational setting. By studying the actions of two prominent social actors, we argue that successful institutional change is the result of dynamic managerial activity supported by political clout, organizational authority, and the social positioning of actors.
Design/methodology - We conducted a field-based case study in a complex institutional and organizational setting in Alberta, Canada. We employed an institutional entrepreneurship perspective to identify and analyze the activities of two allied actors motivated to transform the institutional environment for public infrastructure delivery.
Findings - Our empirical study suggests that the implementation of institutional change is both individualistic and collaborative. Moreover, it is grounded in everyday organizational practices and activities and involves a coalition of allies invested in enacting lasting change in organizational practice(s), even when maintaining the status quo seems advantageous.
Originality/value - We critique the structural explanations that dominate the literature on public–private partnership implementation, which downplays the role of agency and minimizes its interplay with institutional logics in effecting institutional change. Rather, we demonstrate that, given the observed impact of social actors, public–private partnership adoption and implementation can be theorized as a social phenomenon
Public–private partnerships (P3s) have continued to grow in importance both as an alternative infrastructure delivery model and a management practice in many jurisdictions and across institutional contexts. This study draws on the institutional work perspective to investigate the nature and form of micro-activities that interact to cement a policy through the examination of the implementation of P3s as a management practice. The study advances our understanding of how the micro-activities of governmental agents and actors affect the development, codification, and support structures of P3s. We adopt a multi-location, field-based case approach and a diversified institutional setting presented by P3-adopting regions in the United States. We deploy an institutional work perspective to identify the micro-activities that are undertaken as part of the P3 routinisation and acceptance process.
Purpose: This study examines the role of accountability in the governance and delivery of healthcare to a First Nations community in Canada.
Design/Methodology: Drawing on actor network theory, this study explores the role of accountability in the formation and sustenance of a healthcare network, using the case study of a First Nations healthcare organization in Canada.
Findings: The study provides insights into how accountability helps to sustain a network of actors with divergent interests and a plurality of strategies. It finds that network accountability is the central mechanism that motivates the principal actors in the network to reconstitute themselves and converge around the purpose of strengthening governance. This study also finds evidence of accountability as a multidimensional construct that facilitates the sustenance of the federal government as the controlling actor in the network.
Practical Application: This study provides fresh empirical insights gained from a flesh-and-blood actual network that acknowledges the context of a marginalized group—namely, First Nations peoples. Furthermore, this study extends and presents a viable accountability model that can be adopted as the federal government enters into self-governance agreements with First Nations Peoples.
Originality: In contrast to the dominant literature on accountability, this study adopts the unique context of a marginalized group in a market-based developed economy—specifically, Canada.
Ufodike, A., and Ally, S. Achieving the Sustainable Development Goals by Enhancing Gender-Responsive Financing in Africa in Unpacking Trade and Development Financing in Africa: Rethinking Resource Mobilization Pathways. Editors Olayele, F and Yiagadeesen, S. Taylor Francis
Dr. Akolisa Ufodike is an associate professor in the School of Administrative Studies where he teaches auditing. He is also appointed to the graduate program in public policy, administration and law and teaches public sector finance at the graduate level. His research interests include accountability, actor networks, common pool resources, public sector finance and public-private partnerships. He is an ad hoc reviewer for the Journal of Business Ethics, Accounting Perspectives, Chinese Management Journal and Sustainability journal. His research has been presented at various conferences including the British Accounting and Finance Association (BAFA), American Accounting Association and Canadian Accounting Academic Association and he has reviewed articles for the conferences of all three organizations. He is a CPA case examiner and brand ambassador. Dr. Ufodike is a licensed public practitioner by the CPA. Prior to Academia, he spent 25 years as a finance executive with professional experience spanning telecoms, banking, oil and gas, utilities, and consumer packaged goods with organizations including Bell Canada and Molson Coors. He was co-founder and CFO for Jaguar Wireless, a participant in the 2007 Canadian wireless spectrum auction. His last role in industry was as CFO and COO of Corridor Communications Inc (CCI Wireless) one of Canada’s largest wireless ISP’s. A graduate of Haskayne’s PhD and Cornell’s MBA program, Dr. Ufodike is a Canadian FCPA, a US CPA, a UK FCCA and a Certified Fraud Examiner. He's also a Certified Director ICD.D by the Institute of Corporate Directors. Dr. Ufodike sits on the Provincial Audit Committee for Alberta, the board of the Canada Nigerian Chamber of Commerce and the Senate of the University of Calgary. He previously sat on the board of the Loyalist Group, a TSX Listed Company where he was also Chair of the Audit Committee. He has served on the board of several charities including, Peel Literacy Guild where he was treasurer and the Black Business and Professional Association. Dr. Ufodike has also previously served as treasurer for Scouts Canada (Chinook Council) and thereafter as the Chairman.
Degrees
PhD, University of CalgaryMBA, Cornell University
BCom, Laurentian University
FCPA CPA (OR, USA) FCCA,
ICD.D,
Appointments
Faculty of Graduate StudiesProfessional Leadership
FCPA, Fellow Chartered Professional Accountants
Community Contributions
Senator, University of Calgary
Member, Provincial Audit Committee
Research Interests
Awards
- FCPA - 2014
Current Research Projects
-
Summary:
I'm conducting a knowledge synthesis study of accounting research that investigate questions related to discrimination and marginalization. This project is targeting a a special issue call from Accounting Perspectives. I successfully leveraged $5000 of LAPS funding for this critical project which advances important and timely conversations about anti-black racism within the accounting discipline (and business more broadly). The project also helps advance conversations on discrimination against Indigenous peoples and other marginalized people.
Role: Principal InvestigatorFunders:
LAPS Black Scholar Research Fund
All Publications
This chapter explores the most common arguments against equity, diversity, and inclusion (EDI) initiatives intended to ameliorate discrimination more broadly but specifically in the context of anti-Black racism. The five major recurring rational are (1) public interest rationales (such as professional gatekeeping or legislation that facilitates systemic discrimination); (2) equity rationales (such as opposition by members of the same or another equity-seeking group to EDI initiatives and the creation of competition among equity-seeking groups); (3) supply-side rationales (the argument that there is no thriving pipeline of diverse candidates from equity-seeking groups); (4) temporal rationales (the idea that racism was worse in a different era); and (5) spatial rationales (the argument that racism is worse elsewhere)—encapsulated by the acronym PESTS.
The COVID-19 pandemic has taught us four main lessons: supply chains matter, people can work from home and still be productive, wash your hands, and do not be racist. This chapter is about the last of these lessons, and reflects on my fledgling scholarship on anti-Black racism in the accounting profession, which coincidentally started in the winter of 2019. This chapter also introduces the five most commonly cited justifications for a lack of diversity and inertia or rationalization against diversity initiatives: public interest, equity, supply-side, temporal, and spatial (PESTS) rationales.
African women experience numerous barriers in society due to a lack of access to education, health, property rights, and economic tools for generating income and achieving prosperity. Moreover, within the current global financial system, African women entrepreneurs are limited by their lack of financial literacy, creditworthiness, and financial institutions’ restrictive criteria for investments. By conducting a multiple case study analysis highlighting the importance of the private sector in providing key financial instruments, this chapter investigates the challenges faced by African women entrepreneurs and explores the best practices for empowering them to reach their potential that could lead to better societal outcomes in alignment with the United Nations’ Sustainable Development Goals in a post-COVID-19 world.
The ways in which accountancy (accounting, accountability, and accountants) has been a device of imperialism, colonialism, and postcolonialism, and therefore has had deleterious effects on Indigenous peoples in former colonies and continues to negatively impact immigrants in postcolonial OECD countries, is under-researched. This structured literature review synthesizes studies in the accounting literature that have investigated imperialism, colonialism, and postcolonialism and identifies opportunities for future research. This study is part of a broader research project that reviewed 161 articles on accounting and discrimination. This article, based on 65 of the articles reviewed for the broader project, discusses existing knowledge on imperialism, colonialism, and postcolonialism. We find that the exclusion of Indigenous peoples in colonial times is shaped by perpetual oppressive relations. In the postcolonial United States and Old Commonwealth countries (Canada, Australia, and New Zealand), these power relations are sustained by professions through the continuing exclusion of racialized people and immigrants, many from previous colonies. This study proposes future research directions to advance the decolonization of accounting research by foregrounding alternative perspectives of Indigeneity and enabling accounting scholars to confront the various subthemes of imperialism and postcolonialism in accounting, including Western accounting and accountability, professionalization, emancipatory accounting, and Indigenous knowledge and accounts.
This structured literature review synthesizes studies that have investigated questions related to anti-Black racism—namely, the discrimination and marginalization of Black people—in the accountancy literature and identifies opportunities for future research. This study is part of a larger research project that reviewed 161 articles and identified four themes relevant to accounting research on discrimination in general: anti-Black racism, imperialism and postcolonialism, intersectionality, and diversity. Based on the 25 anti-Black racism articles reviewed, this paper finds four key subthemes: demand for accountancy services and racial discrimination in accountancy practice, the racialization of professional accounting qualifications, Black professionals in academia, and the supply-side fallacy. Furthermore, because studies at the intersection of anti-Black racism and accounting are limited, this study proposes future research directions that will advance knowledge on various topics related to anti-Black racism.
This study investigates the roles of informal gatekeepers in the context of First Nations health care in Canada. While existing literature focuses on gatekeeping by professionals, such as corporate board members, auditors, general practitioners, and specialists, we present empirical evidence on the role of informal First Nations’ gatekeepers in a health care system. Gatekeepers engage with government and First Nations along a continuum of gatekeeping functions. Drawing on common pool theory, we use a case study to understand the gatekeepers’ roles. We identify First Nations gatekeepers’ roles to include health care program control, resource control, and eco-system control. We also find that these gatekeepers constitute a viable long-enduring common pool resource institution that can be useful for the federal government’s phased approach in transitioning health care governance to the First Nations.
Purpose - This study adopts an institutional entrepreneurship perspective in the context of public–private partnerships to highlight the role of social actors in enacting institutional change in a complex organizational setting. By studying the actions of two prominent social actors, we argue that successful institutional change is the result of dynamic managerial activity supported by political clout, organizational authority, and the social positioning of actors.
Design/methodology - We conducted a field-based case study in a complex institutional and organizational setting in Alberta, Canada. We employed an institutional entrepreneurship perspective to identify and analyze the activities of two allied actors motivated to transform the institutional environment for public infrastructure delivery.
Findings - Our empirical study suggests that the implementation of institutional change is both individualistic and collaborative. Moreover, it is grounded in everyday organizational practices and activities and involves a coalition of allies invested in enacting lasting change in organizational practice(s), even when maintaining the status quo seems advantageous.
Originality/value - We critique the structural explanations that dominate the literature on public–private partnership implementation, which downplays the role of agency and minimizes its interplay with institutional logics in effecting institutional change. Rather, we demonstrate that, given the observed impact of social actors, public–private partnership adoption and implementation can be theorized as a social phenomenon
Public–private partnerships (P3s) have continued to grow in importance both as an alternative infrastructure delivery model and a management practice in many jurisdictions and across institutional contexts. This study draws on the institutional work perspective to investigate the nature and form of micro-activities that interact to cement a policy through the examination of the implementation of P3s as a management practice. The study advances our understanding of how the micro-activities of governmental agents and actors affect the development, codification, and support structures of P3s. We adopt a multi-location, field-based case approach and a diversified institutional setting presented by P3-adopting regions in the United States. We deploy an institutional work perspective to identify the micro-activities that are undertaken as part of the P3 routinisation and acceptance process.
Purpose: This study examines the role of accountability in the governance and delivery of healthcare to a First Nations community in Canada.
Design/Methodology: Drawing on actor network theory, this study explores the role of accountability in the formation and sustenance of a healthcare network, using the case study of a First Nations healthcare organization in Canada.
Findings: The study provides insights into how accountability helps to sustain a network of actors with divergent interests and a plurality of strategies. It finds that network accountability is the central mechanism that motivates the principal actors in the network to reconstitute themselves and converge around the purpose of strengthening governance. This study also finds evidence of accountability as a multidimensional construct that facilitates the sustenance of the federal government as the controlling actor in the network.
Practical Application: This study provides fresh empirical insights gained from a flesh-and-blood actual network that acknowledges the context of a marginalized group—namely, First Nations peoples. Furthermore, this study extends and presents a viable accountability model that can be adopted as the federal government enters into self-governance agreements with First Nations Peoples.
Originality: In contrast to the dominant literature on accountability, this study adopts the unique context of a marginalized group in a market-based developed economy—specifically, Canada.
Ufodike, A., and Ally, S. Achieving the Sustainable Development Goals by Enhancing Gender-Responsive Financing in Africa in Unpacking Trade and Development Financing in Africa: Rethinking Resource Mobilization Pathways. Editors Olayele, F and Yiagadeesen, S. Taylor Francis
