The Ledger Does Not Balance for All: Experiences of Underrepresented Individuals in Accounting Academia

In: Issues in accounting education, Band 39, Heft 3, S. 7-30

Abstract

ABSTRACT
Despite implementing diversity and inclusion initiatives in accounting academia, we lack a deep understanding of the experiences of historically underrepresented individuals (HUIs), including females, racial minorities, and members of the LGBTQ+ community. Applying an intersectional view, our study links social identity and social closure theories to understand how workplace interactions shape the experiences and perceptions of HUIs in accounting academia. Analyzing semistructured interviews with 16 HUI accounting faculty members identified five major themes: inequity among colleagues, pressure from expectations, lack of representation of HUIs in accounting academia, initiatives that promote inclusion, and academia's current environment for HUIs. Specific quotes interwoven with the findings provide insight into the current state of diversity and inclusion in accounting schools and departments. These reveal that, although there have been some improvements in HUIs' experiences with diversity and inclusion, biases and exclusionary practices remain firmly grounded.