Finding our Voices – Exploring Diversity, Inclusion and Accounting by the Marginalised and Managed Diverse

Social and Environmental Accountability Journal (SEAJ) invites submissions for a themed issue on “Finding our Voices – Exploring Diversity, Inclusion and Accounting by the Marginalised and Managed Diverse” to be published in 2024 (online publication available for early acceptance). This themed issue offers SEA scholars an exciting opportunity to present related research within this dedicated forum. We encourage diverse forms of policy-oriented articles, scholarly output, short pieces, commentaries, literature reviews, polemics, essays and reviews, and we welcome submissions that take a range of theoretical, methodological and empirical approaches including theoretical articles, case studies, experimental, archival, qualitative, and opinion pieces.

Egan (2021) highlights a range of research opportunities for SEA scholars, focused on exploring recent developments in organisational diversity and inclusion (D&I) practices, and in considering the complex potentials for accounting, accountants, and the accounting profession. Accounting makes assertions about what is important (and by implication, what is not). It places value on some (and so dismisses the value of others). Despite these limitations, accounting is understood to play a critical role in societal decision-making processes, and so has important political and economic consequences (Gallhofer & Haslam, 1991). We might ask, therefore, how accounting initiatives focused on D&I are developed to respond to the needs of the marginalised and managed diverse. Is effective accountability provided? Do accounting technologies contribute to empowerment and emancipation, or rather to disempowerment and marginalisation of the managed diverse? Whose voices are represented, and how do evolving approaches to reporting, through social media, contribute to improving stakeholder engagement?

Past D&I studies within the accounting profession have considered the marginalising impact of client ‘privilege’ (Anderson-Gough et al. 2000, 1172), and explored initiatives targeted to address high attrition levels of the managed diverse (Haynes 2017; Kornberger et al. 2010). Much of this research has concentrated on issues relating to women (Haynes 2017; Kornberger et al. 2010), with little attention to developments within the accounting profession focused on other diversities of gender (for example, transgender and intersex staff), ethnicity, sexuality, ability or age. We also observe limited empirical attention to critically questioning existing D&I reporting and disclosure strategies (Egan 2018; Grosser and Moon 2008; Stenger and Roulet, 2018).

We are particularly interested to encourage insights from SEA scholars who are themselves, personally impacted by marginalisation and disempowerment. While this call for D&I studies is broad, we implore scholars of diverse genders, ethnicities, sexualities, religions and abilities, to bring those marginalised and disempowered voices to studies that might contribute to emancipation and change for all. Too many studies in this field have been undertaken by the privileged, writing on behalf of diverse others. Here we hope for a special issue that gives space to those others to speak for themselves. As authors of diverse sexualities, genders and cultural backgrounds, we encourage colleagues from throughout the world, to offer submissions that bring personal passions and lived experiences regarding marginalisation, discrimination and bigotry. We are particularly keen to see submissions from emerging economies, and from those who have otherwise felt the marginalisation of dominating ethnic, cisgender, and hetero-patriarchal norms.

Therefore, this special issue invites authors to consider diversity and inclusion, with studies that focus on exploring the role of accounting, accountants and the accounting profession. Relevant topics to this special issue include, but are not restricted to:

• How does accounting contribute to an organisation’s management of D&I, and what are the impacts of accounting for D&I on the managed diverse?
• Is accounting for D&I a role that accountants can or should contribute to? Are accountants ill-equipped to contribute effectively to D&I related goals?
• How are diverse voices included within organisations, and reflected or not, within corporate reporting practices?
• How are related stakeholders engaged, and is effective accountability provided?
• How are social media platforms such as Instagram, Twitter, Facebook, and LinkedIn used, and does this offer the possibility of effective and dialogic D&I accountability?
• How are D&I developments within the accounting profession evolving, and how do related practices differ in multinational professional services firms, from one geographic location, to another?
• How do training programs, employee diversity networks, and outreach and community engagement activities within professional services firms, impact on both employees and the organisation (Egan, forthcoming; Guillaume et al. 2013)?
• How does decolonisation and social movements such as ‘Black Lives Matter’ and ‘Me Too’ impact on accounting, accountants and the accounting profession?
• How can our research give voice to the marginalised, and emancipation for the dis-empowered?

Special Issue Editor(s)