Diversity and Equity in Accounting. Emerging Issues, Challenges and Opportunities

This book presents a comprehensive examination of Diversity, Equity, and Inclusion (DEI) within corporate environments, analyzing its impacts and implications across various sectors and organizational settings. Comprising 23 chapters, the volume addresses a broad range of DEI-related topics through literature reviews, empirical research, case studies, and analyses of DEI practices in diverse contexts, including corporate entities, nonprofit organizations, family firms, local governments, and universities. The extensive scope of the work facilitates a deeper understanding of the adoption of DEI initiatives and their implications across sectors, offering a holistic perspective on the challenges and opportunities involved in fostering diversity and inclusion. Additionally, the chapters contribute to the identification of research gaps and suggest avenues for future inquiry. Notably, they highlight areas requiring further exploration, such as the impact of disability management on firm performance, the intersection of gender diversity and artificial intelligence in accounting, and the effectiveness of DEI policies within family firms. These identified gaps emphasize the need for continued research to enhance our understanding of how DEI practices influence organizational outcomes. The chapters are organized into five parts: Part I explores the current state of Diversity and Equity in Accounting. Part II examines trends in the reporting and disclosure of diversity and equity practices by firms. Part III addresses organizational challenges related to diversity and equity. Part IV presents empirical case studies offering a corporate perspective on DEI. Part V investigates trends in diversity and equity within university governance and education.