Accounting Perspectives最新文献

{"title":"Engaging With Practitioners: The Case of the Accounting for Impact Diversity Event\u0000 Mobiliser les personnes praticiennes : le cas de l'événement sur la diversité organisé par le réseau Accounting for Impact","authors":"Charles H. Cho,&nbsp;Erica Pimentel,&nbsp;Julie Bernard,&nbsp;Alessandro Ghio,&nbsp;Leanne Keddie,&nbsp;Joel Bothello","doi":"10.1111/1911-3838.70029","DOIUrl":"https://doi.org/10.1111/1911-3838.70029","url":null,"abstract":"<p>How can we bring together accounting academics and practitioners to engage in meaningful conversations about diversity, equity, inclusion, and Indigeneity (DEII)? This paper offers a reflection on DEII drawn from a diversity event held in Canada in 2024 by the academic initiative Accounting for Impact. Drawing on the idea of engagement as practice, the paper examines the conversations, shared experiences, and organizational processes surrounding the event. It also reflects on practices that were less effective, particularly regarding the profiles of attendees and the risk of further invisibilizing certain marginalized communities. Overall, the paper provides practical implications by offering actionable suggestions to support accounting academics and practitioners aiming to launch DEII-focused events in accounting, with transferable starting points adaptable to their own contexts.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 3","pages":"379-393"},"PeriodicalIF":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70029","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965584","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Practitioner's Perspective on “Counting Everyone In: A Critical Review of Disability and Belonging in the Accounting Profession”","authors":"Shahrukh Shah","doi":"10.1111/1911-3838.70045","DOIUrl":"https://doi.org/10.1111/1911-3838.70045","url":null,"abstract":"<p>This practitioner's perspective on “Counting Everyone In: A Critical Review of Disability and Belonging in the Accounting Profession” by Gagnon et al. (<span>2026</span>) is based on my lived experience, professional background as a CPA, and current work in the field of mental health.</p><p>I am a CPA with over 20 years of progressive work experience. I spent the first 15 years of my career at a Big 4 accounting firm, and over the past 6 years, I have managed my own accounting advisory practice. In addition to my background as a CPA, I am currently qualifying as a registered psychotherapist and work with organizations to help them understand how mental health, resilience, burnout, and empathy influence their organizations.</p><p>The concepts in the article that I discuss here include (1) how disabilities are not often at the forefront of organizations' overall equity, diversity, Indigeneity, inclusion, and belonging (EDIIB) initiatives and (2) the concept of gatekeeping and how professional bodies such as CPA Canada have an important role to play.</p><p>I also discuss my own perspectives on how systemic barriers can create a culture of exclusion and on the economic and productivity measures that accounting firms and other businesses use to evaluate whether employees are meeting performance expectations.</p><p>Gagnon et al.'s article identifies several thoughtful discussion topics regarding disabilities and belonging in the accounting profession. What stands out to me is the need for disabilities to be at the forefront of all EDIIB initiatives. Our regulators can take a leading role in reviewing and changing systems that discriminate against individuals with disabilities, and accommodations can lead to inspired productivity gains. There is much work to be done in this area, but I believe that these discussions will help facilitate the change that is required.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 3","pages":"420-422"},"PeriodicalIF":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70045","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965595","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Practitioner's Perspective on “Supporting Minority Students in the Global Accounting Pipeline: From an Individual Deficit to a Structural Realignment Approach”","authors":"Rajyogeshwar Singh","doi":"10.1111/1911-3838.70043","DOIUrl":"https://doi.org/10.1111/1911-3838.70043","url":null,"abstract":"","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 3","pages":"463-465"},"PeriodicalIF":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965611","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Perspective du praticien sur « Repenser l'auditeur ‹ idéal › : le rôle sous-estimé de l'équité, de la diversité et de l'inclusion dans le recrutement et la rétention en cabinet comptable »*Practitioner's Perspective on “Rethinking the ‘Ideal’ Auditor: The Underestimated Role of Equity, Diversity, and Inclusion in Recruitment and Retention at Accounting Firms”","authors":"Bailey Church","doi":"10.1111/1911-3838.70047","DOIUrl":"https://doi.org/10.1111/1911-3838.70047","url":null,"abstract":"<p>*A full English translation of this perspective follows the French version.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 3","pages":"548-551"},"PeriodicalIF":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965629","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Practitioner's Perspective on “A Review of Recent Research on Women's Accounting Careers by Stage: Entering, Existing, and Exiting”","authors":"Andrea Sykes","doi":"10.1111/1911-3838.70040","DOIUrl":"https://doi.org/10.1111/1911-3838.70040","url":null,"abstract":"","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 3","pages":"499-500"},"PeriodicalIF":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965565","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Introduction to the Special Issue on Equity, Diversity, Indigeneity, Inclusion, and Belonging\u0000 Introduction au numéro spécial consacré à l'équité, à la diversité, à l'autochtonie, à l'inclusion et au sentiment d'appartenance","authors":"Merridee Bujaki","doi":"10.1111/1911-3838.70049","DOIUrl":"https://doi.org/10.1111/1911-3838.70049","url":null,"abstract":"","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 3","pages":"373-378"},"PeriodicalIF":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965655","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Practitioner's Perspective on “Indigenizing the Ledger: An Indigenous Pathway to Accounting”","authors":"Jesse Dunn","doi":"10.1111/1911-3838.70044","DOIUrl":"https://doi.org/10.1111/1911-3838.70044","url":null,"abstract":"<p>The article “Indigenizing the Ledger: An Indigenous Pathway to Accounting” by Holness et al. (<span>2026</span>) draws attention to the challenges that Indigenous Peoples continue to face when engaging with the Canadian accounting and finance profession despite well-intentioned efforts at inclusion. The article raises direct and sometimes uncomfortable questions about the profession's structures, values, and gatekeeping practices, and about whether diversity initiatives have delivered desired results.</p><p>From my perspective as an accounting and finance professional working across applied practice and academia, I appreciated the article's blunt honesty and ambition, while holding some practical reservations about implementation. This discussion covers (1) ideas from the article that resonated with me, (2) areas where some of these ideas may meet challenges in real-world practice, and (3) my observations of parallels that may prompt future reflection on the article's insights.</p><p>In summary, I appreciated the article's frank assessment of Indigenous participation in Canadian accounting and finance and its willingness to challenge long-standing professional norms. Although I have raised practical considerations around implementation, the parallels discussed leave me cautiously optimistic that movement toward the later stages of Gaudry and Lorenz's (<span>2018</span>) spectrum is achievable if approached with both ambition and care, as advocated for in the article.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 3","pages":"445-447"},"PeriodicalIF":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70044","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965685","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Repenser l'auditeur « idéal » : le rôle sous-estimé de l'équité, de la diversité et de l'inclusion dans le recrutement et la rétention en cabinet comptable\u0000 Rethinking the “Ideal” Auditor: The Underestimated Role of Equity, Diversity, and Inclusion in Recruitment and Retention at Accounting Firms","authors":"Oriane Couchoux,&nbsp;Laurence Daoust","doi":"10.1111/1911-3838.70038","DOIUrl":"https://doi.org/10.1111/1911-3838.70038","url":null,"abstract":"<p>Both in Canada and internationally, accounting firms are struggling to recruit and retain staff. One underexplored factor that may help to explain and resolve these challenges concerns the integration of equity, diversity, and inclusion (EDI) considerations into firms' organizational processes. The accounting profession, in general, and accounting firms, in particular, have made significant progress in EDI aims, supported by the implementation of numerous initiatives and substantial investments. However, organizational processes designed to recruit, onboard, and promote those professionals deemed to be the highest performers—that is, the “ideal” auditors—still too often lead to the loss of qualified talent. Drawing on the academic literature, we show that certain practices, though not necessarily designed with discriminatory intent, remain non-inclusive and thus hinder the access, advancement, and retention of several underrepresented groups within the profession. We further analyze the mechanisms and biases that contribute to these dynamics and propose various avenues for reducing bias in organizational processes and promoting greater EDI within accounting firms.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 3","pages":"514-530"},"PeriodicalIF":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70038","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965630","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Two Pipelines, One Ceiling: Comparing Canadian Women's Career Paths in Public-Service Finance Leadership and Accounting-Firm Partnerships\u0000 Deux parcours, un même plafond de verre : comparaison des schémas de carrière des femmes au sein des directions financières de la fonction publique et parmi les associées des cabinets comptables au Canada","authors":"Tara Clowes","doi":"10.1111/1911-3838.70035","DOIUrl":"https://doi.org/10.1111/1911-3838.70035","url":null,"abstract":"<p>Women's underrepresentation in senior leadership persists across both public and professional sectors, yet few studies compare how these dynamics operate within the same professional population. This paper addresses that gap by examining women's advancement to senior financial leadership among Canadian Chartered Professional Accountants (CPAs). It comparatively analyzes two career pathways—executive leadership in the public service and partnership in accounting firms—to assess how institutional environments shape progression and the barriers women encounter. This review brings together research on how organizational structures and workplace cultures shape career progression across both contexts. The analysis shows that although women's representation in the public sector has improved through formal equity policies, barriers remain in accessing influential roles and decision-making authority. In contrast, accounting firms often offer clearer and faster advancement pathways, but these are governed by culturally embedded expectations that privilege a single “approved route” characterized by continuous availability, high visibility, and uninterrupted career trajectories. Across both pathways, gendered norms surrounding availability, commitment, and legitimacy shape who is perceived as a credible leadership candidate. Recent return-to-office mandates further reinforce these dynamics by reasserting physical presence as a proxy for performance, with disproportionate consequences for women, particularly those with caregiving responsibilities. This paper contributes a comparative institutional perspective on women's career advancement across professional services and the public service. The findings underscore the need for policies and organizational practices that redesign advancement systems to support more inclusive and sustainable leadership pathways.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 3","pages":"501-510"},"PeriodicalIF":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70035","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Hitchhiker's Guide to an Inclusive Accounting Profession: Navigating the Shifting Sands of DEI\u0000 Guide pratique pour une approche inclusive de la profession comptable : naviguer dans l'univers mouvant de la DEI","authors":"Lauren Rukasuwan,&nbsp;Anton Lewis,&nbsp;Chevonne Alston,&nbsp;Alice Keane,&nbsp;Adam J. Saatkamp","doi":"10.1111/1911-3838.70034","DOIUrl":"https://doi.org/10.1111/1911-3838.70034","url":null,"abstract":"<div>\u0000 \u0000 <p>At present, work related to the diverse needs of current and prospective accounting practitioners, regardless of how they identify, has come under attack, especially in the United States. Initiatives variously labeled as diversity, equity, and inclusion (DEI); diversity, equity, inclusion, and belonging (DEIB); equity, diversity, Indigeneity, inclusion, and belonging (EDIIB); or some other acronym of equity and inclusion have been targeted by US government officials who seek to exterminate these efforts through intimidation. Some organizations have resisted the pressure, but others have capitulated, rescinding previous claims of the importance of diversity and inclusion in the business world. As DEI policy commitments vanish, part of the DEI world crumbles. For the accounting profession, it is an old story: Profit-logic prevails over social justice. For those still interested in the latter, what is the next step? How can practitioners promote the goals of DEI in a way that works? This paper seeks to provide guidance to practitioners by (1) sharing best practices, (2) providing a window into relevant research, and (3) providing thoughtful tips to help practitioners navigate the present attempts to minimize the DEI world.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 3","pages":"466-478"},"PeriodicalIF":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965547","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}