Disability and the socialization of accounting professionals

Duff, Angus; Ferguson, John

doi:10.1016/j.cpa.2010.12.009

Cited by 20 publications

(19 citation statements)

References 39 publications

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“…A similar concern exists for accounting professionals (Loft, 1992;Duff et al, 2007, etc.). Studies show lower wages for women and the disabled compared to men and persons without disability in the accounting profession, respectively (Kirkham and Loft, 1993;Duff and Ferguson, 2011). Changes in social structure and many other factors have been identified for such differences.…”

Section: Resultsmentioning

confidence: 99%

“…Moreover, liquidity constraints prevent firms from spending money to arrange support for disabled employees. The marginalizing behavior of employers toward the disabled is more prominent in times of financial crisis (Duff and Ferguson, 2011). This employer behavior is factored into the accounting professionals' ethical behavior, which altogether decreases the wage rates of the disabled and in turn affects the token's (disabled student) interest in accounting higher education.…”

Section: Non-inclusion Of the Disabled In Higher Education Of Accountingmentioning

confidence: 99%

“…However, still, accounting professionals or academics in practice fail to employ disabled accounting graduates. The wage gap between the disabled and the non-disabled is one of the major reasons for the non-inclusion of disabled accounting professionals (Duff and Ferguson, 2011). Therefore, disabled students find less interest in accounting programs in higher education.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

“…However, for obvious reasons, a lower number of disabled accounting professionals indicate that there are fewer disabled accounting students in higher education. Literature in a similar area also shows that disabled accounting professionals get disparate treatment compared to accounting professionals without disabilities (Duff and Ferguson, 2011). Are students with disabilities less attracted to accounting higher education because of exclusivity in the profession?…”

Section: Introductionmentioning

confidence: 99%

“…In addition, during the financial crisis, as mentioned above, organizations were constrained with a lack of surplus funds to support disabled employees with extra provisions (Duff and Ferguson, 2011). Thus, the poor wage rate and less convenient working environment affect the number of disabled accounting professionals in the corporate world.…”

Section: Introductionmentioning

confidence: 99%

See 4 more Smart Citations

Gender inequality and disabled inclusivity in accounting higher education and the accounting profession during financial crises

Lodh

Nandy

2017

Industry and Higher Education

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In this article, the authors find that, during financial crises, the wage gap between female and male accounting professionals declines and gender inequality in higher education is affected. In addition, less support and lower wages for disabled accounting professionals demotivate disabled students in accounting higher education. Because of budget cuts during financial crises, universities limit their support to women and the disabled. The authors consider 104 universities from the database of the United Kingdom’s Higher Education Statistics Agency for 2005–2011. Their theoretical and empirical findings establish that there was a growth in female students and a decline in disabled accounting students during the recent financial crisis. The established link between the higher education and the accounting profession enriches the accounting literature and may help policymakers to identifying better ways of enhancing equality and the inclusion of disabled students in accounting higher education to address inequality and non-inclusivity in the profession, especially during periods of financial crisis.

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Section: Resultsmentioning

confidence: 99%

Section: Non-inclusion Of the Disabled In Higher Education Of Accountingmentioning

confidence: 99%

Section: Theoretical Backgroundmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Gender inequality and disabled inclusivity in accounting higher education and the accounting profession during financial crises

Lodh

Nandy

2017

Industry and Higher Education

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The State of Ohio’s Auditors, the Enumeration of Population, and the Project of Eugenics

Graham

Persson²,

Radcliffe³

et al. 2022

J Bus Ethics

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Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender

Haynes

2017

Critical Perspectives on Accounting

170

152

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This paper gives a critical review of 25 years of critical accounting research on gender, addressing what we have learned to date and what are the most challenging areas to be investigated in the future. It considers accounting as a political construct implicated in perpetuating inequality, with reference to global gender challenges. Gendered histories of accounting and stories of individual struggles show barriers to entry being overcome; but challenges remain. Accounting acts as both a gendered and gendering institution in relation to career hierarchies, motherhood, work-life debates, and feminisation and segmentation, and interacts with gendered identity, embodiment and sexuality. The paper outlines the contribution of feminist theory to accounting research on gender and calls for further research on the interaction of gender relations with global capitalism.

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Disability and the socialization of accounting professionals

Cited by 20 publications

References 39 publications

Gender inequality and disabled inclusivity in accounting higher education and the accounting profession during financial crises

Gender inequality and disabled inclusivity in accounting higher education and the accounting profession during financial crises

The State of Ohio’s Auditors, the Enumeration of Population, and the Project of Eugenics

Accounting as gendering and gendered: A review of 25 years of critical accounting research on gender

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