Accounting Firm Investment in Diverse Talent: Evidence from Charitable Giving to Historically Black Colleges and Universities (HBCUs)

IF 2.2 4区管理学 Q2 BUSINESS, FINANCE

Accounting Horizons Pub Date : 2024-01-01 DOI:10.2308/horizons-2022-067

Elizabeth N. Cowle, Michelle A. Draeger, K. Smith

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引用次数: 1

Abstract

The accounting profession suffers from diversity, equity, inclusion, and belonging (DEIB) deficiencies. Although the largest accounting firms have touted their investments in diversity efforts, the extent to which firms have invested in recruiting diverse talent is unclear. Using accounting firms’ charitable giving data, we show that, although firm giving to historically Black colleges and universities (HBCUs) has increased over time, the total allocation percentage to HBCUs has remained relatively stagnant. Further, monetary giving to HBCUs is concentrated among a few HBCUs with higher prestige, and all HBCUs receive relatively little overall compared with predominantly white institutions (PWIs). Discussions with HBCU accounting faculty and accounting firm professionals support our main findings and suggest additional forms of investment that accounting firms can leverage to help address DEIB deficiencies. Overall, our study provides actionable recommendations that can inform public accounting firms’ efforts as they seek to develop a more diverse workforce. Data Availability: Data are available upon request. JEL Classifications: M41.

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会计师事务所对多元化人才的投资：向历史悠久的黑人学院和大学（HBCUs）提供慈善捐赠的证据

会计行业存在多样性、公平性、包容性和归属感（DEIB）方面的缺陷。尽管最大的会计师事务所一直在吹嘘他们在多元化方面的投资，但公司在招聘多元化人才方面的投资程度并不明确。利用会计师事务所的慈善捐赠数据，我们发现，尽管公司对历史上的黑人院校（HBCUs）的捐赠随着时间的推移而增加，但对 HBCUs 的总拨款比例却相对停滞不前。此外，对 HBCU 的货币捐赠主要集中在少数几所声望较高的 HBCU，与白人占主导地位的院校（PWIs）相比，所有 HBCU 获得的总体捐赠相对较少。与哈佛商学院会计学院和会计师事务所专业人士的讨论支持了我们的主要发现，并提出了会计师事务所可以利用的其他投资形式，以帮助解决DEIB的不足。总之，我们的研究提供了可操作的建议，为会计师事务所培养更多元化的员工队伍提供了参考。数据提供：数据可应要求提供。JEL 分类：M41.

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来源期刊

Accounting Horizons BUSINESS, FINANCE-

CiteScore

3.80

自引率

4.00%

发文量

期刊介绍： Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.