Diversity law and regulations

Although South Africa’s Apartheid system legally ended with the advent of democracy in 1994, by 2021 only 15% of chartered accountants were Black. The authors examine this underrepresentation through interviews with 22 Black South Africans who earned their chartered accountancy certification in the second decade of the 21st century. While the officially mandated educational and employment barriers that previous generations faced have been dismantled, the authors found that aspiring Black accountants continue to face immense barriers to entering the profession.

While accounting firms are facing recruitment and retention problems, regulatory bodies are calling for efforts to improve diversity to be more effective, especially at senior levels. In this paper, the authors discuss 'merit' in processes of performance evaluation and career progression. Based on interviews in Big 4, mid-tier and small professional services firms in the UK, the authors explore how the working environment and culture in firms can potentially inhibit moves to improving diversity.

The authors examine the intersection of neurodiversity and accounting employment by exploring the work experiences of neurodivergent accountants in the US. They attempt to answer the question: 'How can neurodivergent accountants’ perceived organizational inclusion be improved?' Their study amplifies the voices of neurodivergent accountants, providing insights to key factors that shape neurodivergent accountants’ experiences of inclusion, while informing future organizational strategies through 37 recommended actionable practices.