Counting Everyone In: A Critical Review of Disability and Belonging in the Accounting Profession
Inclure tout le monde : examen critique du handicap et de l'appartenance dans la profession comptable
{"title":"Counting Everyone In: A Critical Review of Disability and Belonging in the Accounting Profession\n Inclure tout le monde : examen critique du handicap et de l'appartenance dans la profession comptable","authors":"Jacqueline Gagnon, Jaime Mantesso, Miranda Field","doi":"10.1111/1911-3838.70025","DOIUrl":null,"url":null,"abstract":"<p>Disabled accountants are underrepresented in the profession. This paper draws on conceptual models of disability to challenge prevailing perceptions and practice of disability in the accounting profession and offers evidence-informed, practical steps to support systemic change. The accounting profession is grounded in standardized measures of productivity and professionalism, such as billable hours, standards of appearance and behavior, and ableist professional networking activities that prioritize conformity over acceptance. In response, we recommend a series of actionable strategies directed to CPA associations and accounting workplaces—including educational pathways, cultural reforms, and reporting and disclosure guidelines—designed to elevate the profession and advance participation for professional accountants experiencing disability.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 3","pages":"397-419"},"PeriodicalIF":1.1000,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70025","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Perspectives","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/1911-3838.70025","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"2026/8/17 0:00:00","PubModel":"Epub","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
Disabled accountants are underrepresented in the profession. This paper draws on conceptual models of disability to challenge prevailing perceptions and practice of disability in the accounting profession and offers evidence-informed, practical steps to support systemic change. The accounting profession is grounded in standardized measures of productivity and professionalism, such as billable hours, standards of appearance and behavior, and ableist professional networking activities that prioritize conformity over acceptance. In response, we recommend a series of actionable strategies directed to CPA associations and accounting workplaces—including educational pathways, cultural reforms, and reporting and disclosure guidelines—designed to elevate the profession and advance participation for professional accountants experiencing disability.
期刊介绍：
Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
