Accounting Perspectives最新文献

{"title":"Supporting Minority Students in the Global Accounting Pipeline: From an Individual Deficit to a Structural Realignment Approach\u0000 Soutenir les étudiants issus des minorités dans le parcours vers la profession comptable partout dans le monde : d'une approche fondée sur les lacunes individuelles à une approche de réalignement structurel","authors":"Sedzani Musundwa,&nbsp;Joanne Sopt","doi":"10.1111/1911-3838.70033","DOIUrl":"https://doi.org/10.1111/1911-3838.70033","url":null,"abstract":"<p>Minority representation within the global accounting pipeline remains limited, despite sustained diversity, equity, and inclusion (DEI) initiatives. This paper synthesizes global accounting scholarship to critically examine how support for minority students and therefore professionals has evolved across regions and demographic groups. It traces how such support has been conceptualized and implemented across three key stages of the pipeline: entry into accounting programs, progression through education, and transition into professional practice. Drawing on a structured review of 81 peer-reviewed studies, the analysis demonstrates that persistent underrepresentation is less attributable to individual deficits and more reflective of entrenched structural inequalities. Early interventions were predominantly deficit-focused, emphasizing remediation and assimilation of minority populations, with limited attention to the institutional contexts shaping these challenges. In contrast, more recent scholarship highlights the influence of organizational culture, socioeconomic conditions, language, identity, and power in shaping access, progression, and belonging. Across contexts, recurring barriers such as a weak sense of belonging, exclusionary professional norms, and unequal access to opportunities suggest that incremental interventions cannot produce the desired transformations without systemic changes. The paper argues that meaningful progress requires a shift from an individualized, deficit-based mindset toward a structural realignment approach that enables equitable participation and success in institutional environments. It contributes to accounting scholarship by offering an integrated global perspective on minority experiences and providing practitioner-oriented insights for educators, firms, and professional bodies seeking to design more effective, context-responsive interventions.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 3","pages":"448-462"},"PeriodicalIF":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70033","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965610","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 “Engaging With Practitioners: The Case of the Accounting for Impact Diversity Event”","authors":"Jennifer Reynolds","doi":"10.1111/1911-3838.70046","DOIUrl":"https://doi.org/10.1111/1911-3838.70046","url":null,"abstract":"","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 3","pages":"394-396"},"PeriodicalIF":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965586","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 “Two Pipelines, One Ceiling: Comparing Canadian Women's Career Paths in Public-Service Finance Leadership and Accounting-Firm Partnerships”","authors":"Pui Yi (Crystal) Kong","doi":"10.1111/1911-3838.70041","DOIUrl":"https://doi.org/10.1111/1911-3838.70041","url":null,"abstract":"&lt;p&gt;The article “Two Pipelines, One Ceiling: Comparing Canadian Women's Career Paths in Public-Service Finance Leadership and Accounting-Firm Partnerships” by Clowes (&lt;span&gt;2026&lt;/span&gt;) analyzes gender equity in leadership by examining women's advancement to senior financial executive positions among Canadian Chartered Professional Accountants (CPAs) in two career pathways: executives in the public sector and partnership in public accounting firms. As a CPA working in the public sector and a primary caregiver for children, I tend to agree with the author regarding the way workplace structures and leadership expectations of the “ideal worker” can impact women's career progression in the public sector, and I detail my views on this below.&lt;/p&gt;&lt;p&gt;As well, when I began working at a national accounting firm, the firm's partner routinely encouraged me to ask questions and thoroughly explained to me how accounting concepts were applied in practice. Leaving private practice was a difficult decision—mainly driven by my belief that the public sector would have a better work–life balance than the private sector. As such, I also comment on the point raised by the author that return-to-office mandates will reduce the flexible work arrangements many women need to advance into leadership roles.&lt;/p&gt;&lt;p&gt;In addition, this article makes me reflect on what my own career advancement may look like in the public sector if, as the author asserts, there is a gap between formal equity policies and the actual conditions that result in barriers remaining for women's advancement. To narrow this gap, it seems important that policies and workplace structures be redesigned to support women in accessing more inclusive and sustainable leadership pathways.&lt;/p&gt;&lt;p&gt;In my opinion, the public sector has been promoting the sector's work–life balance policy and equitable hiring practices to attract more women CPAs who prioritize family values, which aligns with the author's finding that women's representation at the entry and mid-career levels has improved in the public sector. This progress is meaningful because it demonstrates that public-sector institutions are becoming more attractive and accessible for women to join and develop their careers. However, as the article highlights, despite improvement at the early- and mid-career levels, the leadership gap remains—women are still underrepresented at the senior leadership level, especially in positions with real power, authority, and influence.&lt;/p&gt;&lt;p&gt;The logical question that follows is what is the root cause of this gap? The author attributes the gap to the institutional environment—specifically how policies and organizational practices hinder women's career progression when inclusive and responsive leadership is absent. The article suggests that possessing competence, credentials, and commitment may not be enough for women to access opportunities to progress to senior leadership roles. Other factors, such as leadership norms, organization","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 3","pages":"511-513"},"PeriodicalIF":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70041","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965599","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":"A Review of Recent Research on Women's Accounting Careers by Stage: Entering, Existing, and Exiting\u0000 Examen de la recherche récente sur les carrières des femmes en comptabilité selon les étapes : arrivée, progression et départ","authors":"Anne K. H. Neal","doi":"10.1111/1911-3838.70027","DOIUrl":"https://doi.org/10.1111/1911-3838.70027","url":null,"abstract":"<div>\u0000 \u0000 <p>The <i>2023 Canadian CPA Profession Compensation Study Report</i> indicates that women CPAs earn, on average, 80% of what men CPAs earn, though the percentage varies according to age, position held, and industry of employment. Compensation is not the only factor in an individual's employment experience, however. In an article published by CPA Canada in 2024, three women CPAs indicated that their experiences include not feeling valued, not being able to be their authentic selves, and having their expertise questioned. The experience of these women reflects the findings from academic research and in industry and professional publications. This article investigates the nature of barriers to women's career advancement in professional accounting. Based on research published over the past 10 years (2015–2025), this paper looks critically at the literature addressing women in the accounting profession to identify significant gaps. The paper is organized according to career stage. In particular, this research looks at the literature as it relates to women joining (entering), progressing within (existing), and leaving (exiting) the profession. Based on this review, tangible steps to address equity gaps for women accountants are identified.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 3","pages":"482-498"},"PeriodicalIF":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965591","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":"Retention in Public Accounting: Who Stays, Who Leaves, and Why Experiences Differ Across Race, Gender, and Sexuality\u0000 Maintien en poste dans le domaine de la comptabilité publique : qui reste, qui part et pourquoi les expériences diffèrent selon la race, le genre et l'orientation sexuelle","authors":"Sarah Vizer","doi":"10.1111/1911-3838.70028","DOIUrl":"https://doi.org/10.1111/1911-3838.70028","url":null,"abstract":"<div>\u0000 \u0000 <p>This paper synthesizes 62 peer-reviewed accounting studies to examine how retention in public accounting is shaped across race, gender, and sexuality. Using a systematic review and thematic synthesis, the study applies intersectionality as an interpretive lens to integrate findings from literatures that have developed unevenly. Across studies, retention emerges as a cumulative organizational process shaped by routine workplace practices that are formally neutral but unevenly experienced, including evaluation and advancement systems, work allocation, expectations around availability, and local workplace climate. For practitioners, the findings help explain why retention challenges persist despite policy change and underscore the importance of considering how ostensibly uniform policies and practices can affect individuals differently depending on intersecting identities and local context. For researchers, the review reframes retention as an ongoing process and identifies key gaps in intersectional and longitudinal evidence.</p>\u0000 </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 3","pages":"552-573"},"PeriodicalIF":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965708","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 “The Hitchhiker's Guide to an Inclusive Accounting Profession: Navigating the Shifting Sands of DEI”","authors":"Tahirah Nyasha Massop","doi":"10.1111/1911-3838.70039","DOIUrl":"https://doi.org/10.1111/1911-3838.70039","url":null,"abstract":"<p>As a practicing Chartered Professional Accountant (CPA) and a Black woman, the discourse around equity, diversity, Indigeneity, inclusion, and belonging (EDIIB) is not merely a theoretical framework; it is a reflection of my daily professional reality. Rukasuwan et al.'s (<span>2026</span>) article, “The Hitchhiker's Guide to an Inclusive Accounting Profession: Navigating the Shifting Sands of DEI,” provides an unvarnished look at the current retreat from diversity, equity, and inclusion (DEI) commitments. The authors assert that even if accounting firms hire individuals from marginalized communities, retention and promotion remain an uphill task. This statement resonates profoundly with my own career trajectory. In this piece, I examine the intersection of the article's historical and systemic findings with my lived experience in public and government accounting, and offer insights into how the profession must move beyond surface-level inclusion.</p><p>“The Hitchhiker's Guide to an Inclusive Accounting Profession” serves as a necessary warning. As the authors note, the shifting sands of US politics pose a direct threat to DEI initiatives. The article raises a serious concern that major firms may prioritize business imperatives over sustained commitments to equity and inclusion. The authors' discussion of Deloitte's retreat from DEI commitments in the United States is particularly concerning because Big 4 firms have a significant presence in Canada.</p><p>Although the dismantling of DEI mandates in the United States may give Canadian firms a quiet and convenient reason to retreat to the status quo of white-dominated leadership, I would like to believe that Canada can choose a different path. Canada's willingness to push back against US economic pressure, including tariffs, may reflect a broader capacity to assert its own values rather than simply follow American political trends. I hope this is where Canada shows what it truly stands for as a pluralistic and multicultural society. If the profession truly wishes to be inclusive, it must stop treating EDIIB as a disposable corporate strategy and start eliminating the systemic biases and “emotional tax” that prevent Black accountants from thriving, leading, and simply belonging.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 3","pages":"479-481"},"PeriodicalIF":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70039","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965567","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":"Counting Everyone In: A Critical Review of Disability and Belonging in the Accounting Profession\u0000 Inclure tout le monde : examen critique du handicap et de l'appartenance dans la profession comptable","authors":"Jacqueline Gagnon,&nbsp;Jaime Mantesso,&nbsp;Miranda Field","doi":"10.1111/1911-3838.70025","DOIUrl":"https://doi.org/10.1111/1911-3838.70025","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":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70025","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965683","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":"Indigenizing the Ledger: An Indigenous Pathway to Accounting\u0000 « Autochtoniser » le grand livre : une voie autochtone vers la profession comptable","authors":"Justin (Jah'kota) Holness,&nbsp;Toby Willis-Camp,&nbsp;Jacqueline Gagnon","doi":"10.1111/1911-3838.70026","DOIUrl":"https://doi.org/10.1111/1911-3838.70026","url":null,"abstract":"<p>Indigenous accountants are underrepresented in Canadian accounting practice and education despite ongoing educational and employment recruitment strategies. This article explores reasons why current Indigenous employment strategies seem not to be working by examining cultural chasms between Indigenous and Eurocentric worldviews. In effect, Indigenous accountants are forced to learn a rigid and unchanged system that contributes to their oppression, including Eurocentric views on ownership, governance, financial capital orientation, contract definition, land and natural resources, and intangible assets. These economic concepts are deeply embedded in the accounting profession and contribute to low rates of financial literacy among Indigenous Peoples and limited participation in the profession. On the other hand, the accounting profession wields power to improve economic and cultural outcomes for Indigenous Peoples. This article initiates a conversation on ongoing structural issues in accounting, reimagines the accounting profession through an Indigenous lens, and suggests possible ways for accountants and the accounting profession to move forward “in a good way.” Our current Eurocentric accounting systems have much to learn from Indigenous views on accounting practice.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 3","pages":"423-444"},"PeriodicalIF":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70026","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965686","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":"Rethinking the “Ideal” Auditor: The Underestimated Role of Equity, Diversity, and Inclusion in Recruitment and Retention at Accounting Firms\u0000 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","authors":"Oriane Couchoux,&nbsp;Laurence Daoust","doi":"10.1111/1911-3838.70037","DOIUrl":"https://doi.org/10.1111/1911-3838.70037","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":"531-547"},"PeriodicalIF":1.1,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70037","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965615","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":"Artificial Intelligence and Auditing: A Bibliometric Study\u0000 Intelligence artificielle et audit : étude bibliométrique","authors":"Nicolas Epelbaum,&nbsp;Patricia Jackson Farrell","doi":"10.1111/1911-3838.70008","DOIUrl":"https://doi.org/10.1111/1911-3838.70008","url":null,"abstract":"<p>Artificial intelligence (AI) tools are used to assist auditors in analyzing large amounts of data, automating audit tasks, and identifying risks and opportunities. AI can help improve the efficiency and accuracy of the auditing process as well as create value for both audit firms and their clients. Research on AI has grown rapidly over recent decades, yet the conceptualization and research structure remain disintegrated. This study aims to identify the current state of knowledge on AI and auditing using a bibliometric analysis. We analyze 219 papers collected using the Scopus database and highlight the most relevant manuscripts, countries, keywords, and journals and the most influential authors in this domain. The findings also highlight specific themes and elucidate gaps for future research on AI and auditing.</p>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"25 2","pages":"289-311"},"PeriodicalIF":0.9,"publicationDate":"2026-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.70008","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148221904","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}