The Hitchhiker's Guide to an Inclusive Accounting Profession: Navigating the Shifting Sands of DEI

Abstract

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.