《CalCPA & IMA：2022全球会计人才多元化-可操作的优化解决方案研究报告（英文版）（66页）.pdf》由会员分享，可在线阅读，更多相关《CalCPA & IMA：2022全球会计人才多元化-可操作的优化解决方案研究报告（英文版）（66页）.pdf（66页珍藏版）》请在三个皮匠报告上搜索。

1、DIVERSIFYING GLOBAL ACCOUNTING TALENT:Actionable Solutions for ProgressDIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESS2Foreword.8Executive Summary.9Catalysts for DE&I Action.12 Catalyst for Action:Current State of DE&I in Accountancy.14 Catalyst for Action:Protecting the Publ

2、ic Interest.18 Catalyst for Action:Demands for Sustainable Business Information around DE&I.20Actionable DE&I Solutions.25 Inhibitors of Progress.26 Inventory of Actionable Practices .28 Ethical Commitment.32Collective Action.35Appendix A:Inventory of Actionable Practices.36Appendix B:Actionable Pra

3、ctices and Measurement Sources .57Appendix C:DE&I Advocates.60Appendix D:Research ApproachJurisdictional View.63Endnotes.65TABLE OF CONTENTS3DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSABOUT THE AUTHORSLoreal Jiles is vice president of research and thought leadership at IM

4、A.In this role,Loreal advances the management accounting profession through robust research initiatives that deliver actionable insights to accountants and financial professionals in business.Loreal is a former member of the IMA Global Board of Directors and is liaison to the IMA Committee on Academ

5、ic Relations.She holds a B.S.in accounting from Southern University in Baton Rouge,La.,and an MBA from Tulane University.As lead researcher of this global series of diversity,equity,and inclusion(DE&I)studies,Loreal has spearheaded one of the largest collective efforts toward DE&I progress across th

6、e global accounting profession and is honored to leverage solutions outlined in this report to champion collaborative action.Shari Helaine Littan,J.D.,CPA,is director,corporate reporting research and policy for IMA.Prior to joining IMA,she was an editor for Thomson Reuters Checkpoint.She also author

7、ed multiple articles on sustainability reporting.She taught accounting courses as an adjunct instructor at New York Universitys School of Continuing Professional Studies.Earlier in her career,Shari was a practicing securities lawyer and worked on the staff of two international accounting firms.She h

8、olds a J.D.from Boston University School of Law and a B.S.in accounting from Binghamton University.In 2015,she completed a postgraduate certificate from the University of Cambridge Institute for Sustainability Leadership.Shari is proud to have been part of the research team for this DE&I study.She i

9、s committed to identifying and bringing forward solutions for the profession in alignment with the United Nations Sustainable Development Goals.Diane Jules,CPA,CGMA,is a director at the International Ethics Standards Board for Accountants(IESBA)where she oversees the boards operational and strategic

10、 activities.In her role,Diane manages relationships with global accounting leaders and other stakeholders to promote awareness and use of the International Code of Ethics for Professional Accountants(including International Independence Standards).Prior to joining the IESBA,Diane held various positi

11、ons,including at the International Auditing and Assurance Standards Board(IAASB),the U.S.Public Company Accounting Oversight Board(PCAOB),and Grant Thornton,LLP.Diane is passionate about ethical and inclusive leadership and is a proud contributor to this DE&I study.She is a graduate of the Universit

12、y of Maryland in College Park with a B.S.in accounting and finance.Roopa Venkatesh,Ph.D.,CMA,is director of the School of Accounting and a William C.Hockett Professor of Accounting at the University of Nebraska at Omaha.She is a member of the IMA Global Board of Directors and IMAs DE&I Committee,cha

13、ir of IMAs Committee 4DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSABOUT THE AUTHORSon Academic Relations,and a founding board member of the IMA Platte Valley Chapter in Nebraska.She is the recipient of the 2020 IMA R.Lee Brummet Award,2020 IMA Champion Award,and 2017 IMA F

14、aculty Leadership Award.Roopa teaches managerial accounting,and her research has been published in Journal of Management Accounting Research,Issues in Accounting Education,Journal of Emerging Technologies in Accounting,Journal of Theoretical Accounting Research,the IMA Educational Case Journal(IECJ)

15、,and Strategic Finance.Brad J.Monterio is executive vice president,member competency and learning,for the Institute of Internal Auditors(IIA).He is responsible for portfolio strategy,product development,and market delivery for all IIA professional education products.Prior to IIA,Brad was chief learn

16、ing officer at CalCPA and managing director of Colcomgroup,serving the accounting/auditing profession for 25 years.He is a member of the IMA Global Board of Directors and chair emeritus of IMAs DE&I Committee.His is a former board member of the Casualty Actuarial Society and past member of its Joint

17、 Committee on Inclusion,Equity and Diversity.Brad is past vice chair of the CalCPA DE&I Commission and published author,thought leader,and educator on DE&I topics.He received his bachelors degree from Dartmouth College.Heather H.Collins is senior director of DE&I,pipeline and engagement at CalCPA.Sh

18、e is responsible for the development,implementation,and oversight of all CalCPA Institute initiatives related to member pipeline,DE&I,CPA evolution,financial literacy,and fundraising.Prior to joining CalCPA,Heather led the Association of International Certified Professional Accountants(AICPA)Academi

19、c and Career Awareness Team,helping to inspire the next generation of CPAs.She then served seven years as director of governance with the AICPA,working closely with the board of directors,governing council,and volunteer members.Heather graduated from North Carolina State University with a B.S.in tex

20、tile and apparel management.She holds a diversity and inclusion certificate from Cornell University.California Society of Certified Public Accountants(CalCPA)staff members served as research advisors and researchers throughout the U.S.project as did International Federation of Accountants(IFAC)staff

21、 members for subsequent regional projects,connecting the research team with U.S.state CPA societies and IFAC member organizations in the Asia-Pacific,Europe and the Mediterranean,and the Middle East and North Africa regions to expand the scope and reach of the study.These team members recommended ed

22、its to the survey instruments based on regional experience and conducted interviews following IMA(Institute of Management Accountants)research guidelines to capture the nuanced diversity,equity,and inclusion experiences from current and former accounting and finance practitioners and academics.The f

23、indings in this capstone study would not have been possible without these contributions.5DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSIMA(Institute of Management Accountants)is a global professional association focused exclusively on advancing the management accounting prof

24、ession.For more information,please visit www.imanet.org.For more information,please visit www.imanet.org.The California Society of CPAs makes CPAs and financial professionals throughout California better at what they do.For more information,please visit www.calcpa.org.IFAC is the global organization

25、 for the accountancy profession and is dedicated to serving the public interest.For more information,please visit www.ifac.org.WWG is an award-winning sustainability FinTech company that has developed G17Eco,a monitoring and marketplace technology platform that delivers trusted,comparable,and timely

26、 impact data to empower all stakeholders with their sustainability reporting and decision making.For more information,please visit www.worldwidegeneration.co.April 2022/Institute of Management Accountants,10 Paragon Drive,Suite 1,Montvale,NJ 07645ORGANIZATIONAL ENGAGEMENTRESEARCH PARTNERSPONSORING O

27、RGANIZATIONS6DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSDE&I ADVOCATESASIA-PACIFICMIDDLE EASTEUROPE AND THE MEDITERRANEANGLOBALWe are committed to collective action toward DE&I progress.7DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSNORTH AMERICA-

28、U.S.NEBRASKA SOCIETY OFCertified Public Accountantswww.nescpa.org|402-476-8482NJCPA MIDNIGHT BLUE:CMYK 95/79/49/60 RGB 8/32/54 WEB 082035Spot Pantone 7463 C NJCPA SKY:CMYK 82/34/6/0 RGB 0/138/194 WEB 008AC1Spot Pantone 640 CNJCPA MASTER LOGOWITH TITLE STACK LOCK UPTRANSPARENT BACKGROUNDCMYK8DIVERSIF

29、YING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSAs Maya Angelou,American poet and civil rights activist,once said,“Ask for what you want and be prepared to get it.”When we set out on this journey together,we were very clear in what we wantedto understand the state of diversity,equity,

30、and inclusion(DE&I)across the global accounting profession.Our organizations joined in this effort with a shared vision of what we wanted to accomplishto assess the current state of DE&I,to raise awareness among our stakeholder groups about the evolution of DE&I,and,importantly,to act on our finding

31、s.From the outset,we approached this research with the intention of digging into deeply rooted issues and factors driving observed DE&I deficiencies.Our research premise:taking the traditional focus on students and the hiring process and expanding it to explore diversity among senior leadership.We a

32、imed to investigate current dynamics to gain new insights and take new actions as a result.We identified a diversity gap between senior leadership of the profession and the whole of the accounting and finance workforce(i.e.,greater diversity across the profession than in leadership positions).We fou

33、nd that many accounting and finance professionals in already underrepresented groups have been leaving employers and the profession altogether due to a lack of good DE&I practices.This raised the need for rethinking.Considering the amount of time,money,and resources that an individual must invest to

34、 join the profession,obtain certifications,and navigate a career path,this ultimate outcomewillingness to leave the professionis cause for concern and attention.While ours is a proud profession that makes a difference in society,we must address diversity gaps head-on to attract new talent for releva

35、nce and influence over the long term.These research results served as a wake-up call for the profession to take action.Weve reached a tipping point in which change must be made for the profession to close the gap,not only to survive but to thrive sustainably.The future of accounting and finance rest

36、s not only on the shoulders of current and future leaders,but also with others who have a natural role as conveners and drivers of change.This includes professionals,students,academics,and professional associations.A collective effort is required to uproot the tendency toward legacy solutions that f

37、ailed to achieve desired expansive results.We must plant new seeds and introduce additional means of building more inclusive workplaces to attract,retain,and promote professionals from diverse demographic backgrounds.Representation matters,especially at the leadership level.Effective solutions are n

38、eeded to increase representation at all career levels,effectively measure DE&I progress,and enact coordinated,widespread improvement action across the profession.The time is now to effect change and unite the profession in a collaborative approach to solving what is a global issue.We are joined by d

39、ozens of organizations across the globe,DE&I advocates,who are prepared to improve DE&I in the profession.Together with our research partner and DE&I advocates,we urge the profession to commit to take action and work together to enable and implement DE&I practices toward progress.We call on the prof

40、essions leaders to join us in a commitment to drive change and ensure the long-term sustainability of a vibrant,diverse,inclusive,and equitable accounting and finance profession.Were united in what we are asking for and prepared to achieve it.Are you?Kevin Dancey,CPACEO International Federation of A

41、ccountants(IFAC)Denise LeDuc Froemming,CPA,CAE President and CEOCalifornia Society of CPAsJeffrey Thomson,CMA,CSCA,CAEPresident and CEO IMA(Institute of Management Accountants)FOREWORDDIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESS9Members of the global accounting profession(

42、collectively,“the profession”encompassing public accountants,management accountants,and accounting and financial professionals in business)are renewing focus on the human side of the professions value offering to business and society.As it looks to the future,the profession seeks to achieve equity,d

43、iverse and inclusive cultures,and support for sustainable business initiatives,such as the United Nations Global Compact(UNGC)Sustainable Development Goals(SDGs),and similar sustainable business standards.In support of these objectives,members of the profession aim to implement long-lasting solution

44、s to attract,retain,and promote diverse,talented workforces that respect one another and encourage diversity of thought and perspective.Why Is Action Needed?The diversity gap:There is greater diversity across the broader profession than in leadership positions.The initial study in this global series

45、,Diversifying U.S.Accounting Talent:A Critical Imperative to Achieve Transformational Outcomes,revealed a diversity gap:the low presence of diverse talent among leadership ranks in comparison to the demographic diversity across the profession and to regional population statistics.1In our subsequent

46、global studies,comparable workforce statistics for the profession were not readily available across all jurisdictions.But our comparison of female respondents job titles across all regions to those of male respondents with similar education levels and experience revealed that male respondents are ho

47、lding more senior positions within their organizations.Executive SummaryThis report(Report)serves as the capstone of a global series of five research studies on diversity,equity,and inclusion(DE&I)in the profession.First,in February 2021,IMA(Institute of Management Accountants)and the California Soc

48、iety of Certified Public Accountants(CalCPA),with the support of a diverse group of organizations across the profession,released the results of a study of DE&I in the U.S.accounting profession.Second,following the initial U.S.study,IMA and the International Federation of Accountants(IFAC)jointly spo

49、nsored three DE&I studies of the accounting profession in(a)Asia-Pacific,(b)Europe and the Mediterranean,and(c)the Middle East and North Africa.These four studies included analysis of more than 8,500 online survey responses from current and former accounting professionals and interviews of more than

50、 100 accounting,human resources,and DE&I practitioners and academics.Finally,this Report aggregates regional findings and shares feedback provided through the fifth study,a series of think tank sessions with leaders from each focus region.These sessions centered around the efficacy of various DE&I p

51、ractices.Note:The sponsoring organizations and our research partner acknowledge and recognize that diversity extends beyond the female demographic group.In each regional study,a minimum of three demographic groups were explored.Yet the female demographic group is the only one examined across all fou

52、r regional studies.Thus,this Report presents findings in aggregate and shares specific detail for the female demographic group.To view the detailed analysis of demographic groups of focus in each region,visit the additional resources section of this Reports web page(myima.org/DEIsolutions)to access

53、the regional studies,which will be available by mid-2022.Proposed solutions and practices have been designed in a manner that is adaptable and applicable to all demographic groups.10DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSFewer than 60%of respondents of all backgrounds

54、 view the profession as equitable or inclusive.Only 58%of respondents across all regions and of all genders view the profession as equitable,and 59%view the profession as inclusive.A closer look at the individual studies reveals respondents from the United States and Europe and the Mediterranean are

55、 less likely to view the accounting profession in their respective geographies as equitable or inclusive than those in Asia-Pacific or the Middle East and North Africa(see Table 1).Women report they have experienced inequitable treatment and exclusive behaviors that impacted career decisions and pro

56、mpted some to leave the profession.Most respondents in each region generally view the profession as equitable or inclusive,but many respondents of diverse backgrounds,regardless of these general views,state they have experienced or observed inequity and exclusion while working in the profession that

57、 affects talent retention and career decisions.Although each of the regional studies addressed a unique combination of demographic groups,the female demographic segment was explored in each.Perspectives on whether the profession is“equitable”and“inclusive”broken down by gender are captured in Table

58、3.On average,63%of women across each region surveyed report they have experienced behaviors they perceived to be rooted in bias against people like them while working in the accounting profession.These experiences impacted the career choices of one-third of female respondents.They described decision

59、s to leave employers and,in some cases,the profession altogether.These findings(further detailed in Catalyst for Action:Current State of DE&I in Accountancy)underscore the opportunity cost to the profession of not adequately,genuinely,and sustainably improving DE&I across the profession,including th

60、e pathway into leadership.Asia-PacificEurope and the MediterraneanMiddle East and North AfricaNorth America:United StatesAll RegionsI believe the profession is equitable.71%58%69%48%58%I believe the profession is inclusive.71%59%70%50%59%TABLE 1:RESPONDENTS WHO VIEW THE PROFESSION AS EQUITABLE OR IN

61、CLUSIVE(ALL GENDERS)11DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSProfessional accountants have an obligation to protect the public interest and an ethical imperative to maintain honesty and integrity,committing to fair decisions free from bias.Protecting the public intere

62、st,one of the most well-known and long-standing responsibilities of professional accountants(see Catalyst for Action:Protecting the Public Interest),also serves as a key impetus for the professions action toward DE&I progress.It is a professional accountants responsibility to adhere to a code of eth

63、ics with requirements that are at least as stringent as those in the International Code of Ethics for Professional Accountants(including International Independence Standards)(the Code)by the International Ethics Standards Board for Accountants(IESBA).Among others,such ethical responsibilities includ

64、e acting with integrity and upholding objectivity,which involves mitigating the risk of bias affecting decisions and professional judgments(see Catalyst for Action:Protecting the Public Interest).2 To that end,beyond applicability to accountants treatment of other business professionals or how they

65、conduct themselves personally,these obligations also extend to how accountants treat each other.There is increasing demand for sustainable business information around DE&I.A further extension of accountants well-established ethical obligation is the evolving role of accountancy that increasingly enc

66、ompasses reporting of sustainable business information,commonly referred to as ESG(environmental,social,and governance)reporting.These new reporting standards and guidelines include information on human resources capital,including DE&I.For example,many governments,securities regulators,and accountin

67、g standard-setting bodies are bringing attention and new mandates for organizational transparency,particularly around people in leadership roles.Responding to Calls for ActionOver the past two years,the professions attention to DE&I has markedly increased.But there have been a host of organizations

68、committed to action toward DE&I progress in the profession for decades.Although some DE&I progress has been made across all jurisdictions studied,the current presence of the diversity gap and contemporary instances of inequitable treatment and exclusive practices within the profession confirm there

69、is more work to be done.Participants in the series of studies resoundingly said that in order to enact the amount of change needed,coordinated and collaborative action is required.In direct response to this call by accountants around the world,this Report is intended to prompt coordinated action acr

70、oss the profession to achieve transformational outcomes.This Report explores the catalysts that have prompted the profession to take action to improve DE&I,presents an inventory of actionable DE&I solutions that can be implemented in any profession,proposes indicators to monitor and measure DE&I pro

71、gress in a consistent and comparable way,and issues a call to action for the global accounting profession to respond in a deliberate,collaborative manner to accelerate widespread advancement of DE&I.12DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSAdvances in digital technolo

72、gy and the expanded use of media outlets have increased visibility of social intolerance,discrimination,and inequitable treatment across the globe.The corresponding heightened awareness of these contemporary occurrences has prompted or exacerbated civil unrest in several countries.Marginalized or un

73、derrepresented groups within many business disciplines,including the global accounting profession,are more likely to experience microaggressions and subtle bias than overt,blatant discrimination.3 Interviews with more than 100 members of the global accounting profession and analysis of more than 8,5

74、00 survey responses reveal that these manifestations of inequitable practices,unfair treatment,and exclusive behaviors yield negative effects on employee morale and turnover as well as the professions talent pipeline and prospective value delivery in the future.In acknowledgment of the diversity,equ

75、ity,and inclusion(DE&I)challenges that exist in the broader society and within the corporate sector,IMA(Institute of Management Accountants),the California Society of Certified Public Accountants(CalCPA),and the International Federation of Accountants(IFAC)commenced a journey to empirically assess t

76、he current state of DE&I within the global accounting profession.A global series of DE&I research studies in the United States,Asia-Pacific,Europe and the Mediterranean,and the Middle East and North Africa revealed striking similarities between perceptions and experiences of members of the professio

77、n across jurisdictions.This capstone study consists of a review of existing research,analysis of aggregated findings from the regional studies,and synthesis of key themes that emerged from a series of global think tank(roundtable)discussions with accounting practitioners,academics,and representative

78、s of professional accountancy organizations(PAOs).This methodology was employed to present overarching catalysts for action that transcend geographies,share actionable practices and metrics that can be employed by accounting leaders at any point along the talent pipeline,and spark an increase in org

79、anized,collaborative action among PAOs,firms,academics,standard-setting bodies,and other members of the accounting professions ecosystem across the globe.Consistent throughout study participants from all focus regions was a call for intentional,widespread,and coordinated action toward DE&I progress.

80、Our research identified three key catalysts for action among all focus regions:The current state of DE&I in accountancy(comprising progress toward equality and greater diversity accompanied by underrepresentation of certain demographic groups and a lack of equity and inclusion)The responsibility to

81、protect the public interest,and Demands for sustainable business information around DE&I.Catalysts for DE&I ActionMarginalized or underrepresented groups within many business disciplines,including the global accounting profession,are more likely to experience microaggressions and subtle bias than ov

82、ert,blatant discrimination.13DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSSPEAKING THE SAME LANGUAGEBelonging The feeling of security and support when there is a sense of acceptance,inclusion,and identity for a member of a certain group or place,and the basic fundamental dr

83、ive to form and maintain lasting,positive,and significant relationships with others.Diversity Any dimension that can be used to differentiate groups and people from one another.These dimensions can be visible or tangible,or they can be invisible or intangible.Equality The provision of the same(or eq

84、ual)opportunities to all persons.Equity*The promotion of justice,impartiality,and fairness within the procedures,processes,and distribution of resources.Inclusion A state of being valued,respected,and supported.Intersectionality The interconnected nature of social categorizations such as race,class,

85、and gender as they apply to a given individual or group,regarded as creating overlapping and interdependent systems of discrimination or disadvantage.Microaggressions Everyday verbal,nonverbal,and environmental slights,snubs,or insults,whether intentional or unintentional,that communicate hostile,de

86、rogatory,or negative messages to target persons based solely upon their marginalized group membership.Stereotypes Oversimplified ideas or generalized beliefs about a particular type of person or group of people.Unconscious bias Involuntary categories and stereotypes we use to assess people,situation

87、s,and actions.*The use of“equity”throughout this report,rather than“equality,”which is more commonly used by some international accountancy bodies,is intentional as the focus on solutions and actionable practices aligns with the working assumption that sometimes sameness of treatment(equality)does n

88、ot result in proportional fairness(equity).Belonging:bit.ly/3fWQGun Diversity:bit.ly/3AwOUJT Equality:bit.ly/3ABAvvHEquity:bit.ly/3bDD2LE Inclusion:bit.ly/3ig1K5YIntersectionality:bit.ly/3ABx5cl Microaggressions:bit.ly/3nIFnasStereotypes:bit.ly/3IDHFCKUnconscious bias:bit.ly/3u2eg11DIVERSIFYING GLOB

89、AL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESS14Catalyst for Action:Current State of DE&I in AccountancyA global series of DE&I studies was conducted to perform a holistic assessment of the current state of the accounting profession from a DE&I perspective.IMA and CalCPA cosponsored the U.S.

90、study,followed by IMA and IFACs cosponsorship of the three subsequent regional studies in Asia-Pacific,Europe and the Mediterranean,and the Middle East and North Africa.With the support and contributions of global and regional research partners,research contributors,and research advisors,the global

91、series of studies aimed to identify the following:Key factors contributing to the underrepresentation of certain demographic groups in the profession and senior leadership roles,Current DE&I perceptions and experiences of accounting practitioners,and Actions needed to sustainably remedy underreprese

92、ntation of certain demographic groups in the profession at all organizational levels.The global series of DE&I studies foundational to this capstone study employed similar methodology consisting of(a)an online survey of current and former accounting practitioners and(b)a series of interviews of acco

93、unting practitioners and academics,PAO leaders,and DE&I and human resources professionals.Although each study focused on a unique combination of demographic groups,all studies Study LocationStudy Participants(n)Study Participants(%)Europe and the Mediterranean3,26837%North America:United States3,136

94、36%Asia-Pacific1,18014%Middle East and North Africa1,14713%All8,731100%TABLE 2:DEMOGRAPHIC COMPOSITION OF GLOBAL STUDY PARTICIPANTSLOCATIONFIGURE 1:DEMOGRAPHIC COMPOSITION OF GLOBAL STUDY PARTICIPANTSGENDERGenderFemale,45%Male,53%Other or “I would rather not say,”2%15DIVERSIFYING GLOBAL ACCOUNTING T

95、ALENT:ACTIONABLE SOLUTIONS FOR PROGRESSincluded women as one of the demographic areas of focus.An overview of key demographic criteria of the 8,731 total survey respondents and interviewees is shown in Table 2 and Figure 1.Further detail on the demographic composition of participants in each study i

96、s available in Appendix D:Research ApproachJurisdictional View.This section presents aggregated findings of the four regional studies in the series to offer a holistic view of the current state of DE&I in the accounting profession.A deeper dive into each regional studys findings may be found in its

97、respective report(accessible at myima.org/DEIresearch by mid-2022).On average,male respondents are more likely to view the profession as equitable and inclusive than females.As noted in Table 1,the majority of respondents in all regions,regardless of gender,generally view the profession as equitable

98、 and inclusive.Breaking the data down by gender,however,provides a different perspective:Across all respondents,females are less likely than males to share this view.As Table 3 illustrates,on average,65%and 66%of male respondents view the profession as equitable and inclusive,respectively,whereas fe

99、wer than 60%of female respondents share this belief.When comparing these views among women across the geographic regions studied,results show that there are not significant differences in the perceptions of males and females in the Asia-Pacific or the Middle East and North Africa regions,and in some

100、 instances,females are more likely than males to view the profession as equitable or inclusive.Asia-Pacific71%73%72%70%Europe and the Mediterranean60%57%61%56%Middle East and North Africa68%69%70%70%North America:United States60%33%61%37%Average65%58%66%59%TABLE 3:RESPONDENTS WHO VIEW THE PROFESSION

101、 AS EQUITABLE OR INCLUSIVE(BY GENDER)I believe the profession is equitable.I believe the profession is inclusive.MaleMaleFemaleFemale16DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSWomen report they are not advancing in the profession because of inequity and exclusion.Althou

102、gh more than two-thirds of female respondents in Asia-Pacific and the Middle East and North Africa perceive the profession to be equitable and inclusive,they assert modern-day inequities and exclusion persist just as reported by women in the U.S.and Europe and the Mediterranean.When asked to identif

103、y factors that contribute to underrepresentation of women in senior leadership roles,female respondents point to firsthand observations or experience of inequitable practices and exclusive behaviors.More than 40%of female respondents in each region studied,and as many as 73%of women in the U.S.,cite

104、 instances of bias affecting recruitment,assignments,peer-to-peer interactions,promotions,compensation,mentoring and sponsorship,and retention efforts,including the following factors:Women do not consistently receive fair treatment in the recruitment process.Women do not have equitable access to spo

105、nsors or mentors within their organization.Leaders demonstrate unfair prejudice or bias against women that negatively affects promotion.There is greater emphasis on recruitment than retention of women.A lack of DE&I negatively impacts retention of diverse talent within organizations and the professi

106、on across the globe.Female respondents report that DE&I issues have directly contributed to decisions to leave a job and move on to another opportunity while working in the accounting profession(see Figure 2).Our study found that,on average,42%of female respondents across all regions have left a com

107、pany due to a perceived lack of equitable treatment or inclusion.This turnover rate is highest among women in the Middle East and North Africa,where 54%report leaving an employer due to a lack of equitable treatment,although this group also reported high general perceptions of equity and inclusion.2

108、0%0%Asia-PacificEurope and theMediterraneanMiddle Eastand North AfricaNorth America:United States Lack of diversity Lack of equitable treatment Lack of inclusion10%30%40%50%60%FIGURE 2:FEMALE RESPONDENTS:“I LEFT A COMPANY WHILE WORKING IN THE ACCOUNTING PROFESSION BECAUSE OF A LACK OF DIVERSITY,EQUI

109、TABLE TREATMENT,OR INCLUSION.”17DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSMore than 60%of female respondents,as well as members of diverse demographic groups explored in each regional study,report personally experiencing inequitable or exclusive treatment in the accounti

110、ng profession that they perceived to be rooted in bias against people like them.The following are some examples:Discovering that persons with comparable or lower-level jobs,education,or experience but different demographic backgrounds were receiving better compensation.Failing to get recognition for

111、 contributions.Failing to get promoted to a position for which they felt qualified.Feeling unsafe to contribute ideas that are different from those of others.Being yelled at or demeaned by a colleague,supervisor,or leader.In addition to an average of 38%of female respondents reporting that these exp

112、eriences impacted their career decisions,across all regions,12%of women indicate that inequitable and exclusive experiences contributed to their decision to leave the profession altogether(see Table 4).The opportunity cost to the global accounting profession of a lack of good DE&I practices is signi

113、ficant.Access to the best talent is paramount to the professions ability to deliver value in the future.Maintaining this access requires attracting and retaining talent of all backgrounds.Yet women,and talent of other diverse demographic groups,are leaving the profession at significant rates.Their d

114、ecisions are not due to a lack of interest in the profession or a desire to pursue other career paths.Instead,in their view,the profession has not yet succeeded in fostering an environment that is welcoming and inclusive for all.Many of this studys interviewees assert that because inequitable treatm

115、ent and exclusive behaviors do not manifest today as overtly as they have in the past,it is increasingly challenging to hold colleagues accountable for this treatment or even prove the experiences have taken place.Consequently,persons on the receiving end of inequities and exclusion that manifest as

116、 stereotypes,unconscious bias,or microaggressions(see Speaking the Same Language)often suffer in silence or leave.Adding to this complexity is the presence of“intersectionality”a term coined by Kimberl Crenshaw in 1989that describes the way peoples social identities can overlap.4 Interviewees descri

117、bed dealing with intersectionality by finding it difficult to determine if negative treatment was prompted by their gender,ethnicity,nationality,or a combination of these attributes.Experiences highlighted through this research reveal that inequity and exclusion persist today across multiple regions

118、.Women and other diverse demographic groups report their perceptions that they are not advancing because of inequity and exclusion.Diverse talent is leaving employers and the profession due to a lack of DE&I.Thus,the current state of DE&I serves as a catalyst for the global accounting profession to

119、take action and enact greater progress than has been made to date.Asia-PacificEurope and the MediterraneanMiddle East and North AfricaNorth America:United StatesAll Regions17%13%25%7%12%TABLE 4:FEMALE RESPONDENTS:“I EXPERIENCED BEHAVIORS THAT I PERCEIVED TO BE ROOTED IN BIAS AGAINST PEOPLE LIKE ME A

120、ND THAT CONTRIBUTED TO MY LEAVING THE PROFESSION.”18DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSCatalyst for Action:Protecting the Public InterestThe hallmark of professional accountancy is its adherence to a universal set of ethics standards.Businesses,governments,and oth

121、er organizations place confidence in accountants work because of their commitment to act in accordance with professional ethics in the public interest.In its December 2020 Point of View(POV),“Embracing a People-Centered Profession,”IFAC expressed the view that“workforce diversityin demographics,race

122、,backgrounds and experiencesfacilitates diversity of perspectives,”which ultimately leads to better decision making.The POV stated that:A diverse and inclusive culture,where professional accountants can bring their authentic selves to work,combined with meaningful work-life balance and appropriate m

123、ental health awareness,all contribute to a culture of trust and integrity.For the global accountancy profession,a culture of trust and integrity supports its ability to deliver on its public interest mandate,thereby increasing its relevance into the future.5 The International Code of Ethics for Prof

124、essional Accountants(including International Independence Standards)(the Code)by the International Ethics Standards Board for Accountants(IESBA)sets out the five fundamental principles of ethicsintegrity,objectivity,professional competence and due care,confidentiality,and professional behaviorthat a

125、ll professional accountants must adhere to.6 These principles of ethics reflect the professions recognition of its public responsibility and establish the general standards of behavior expected of a professional accountant.In acting in the public interest,an accountant considers not only the prefere

126、nce of their employing organization or an individual client,but also the interest of all stakeholders.Note:Many jurisdictions set out accountants legal responsibilities with specificity.The specific phrasing of these responsibilities may differ from those set out in the Code.Nevertheless,the underly

127、ing principles around integrity,objectivity,professional competence and due care,confiden-tiality,and professional behavior are consistent.IntegrityProfessionalbehaviorObjectivityProfessionalcompetence anddue careConfdentialityPrinciplesof EthicsETHICAL ACCOUNTANTS:Act with integrity by being straig

128、htforward,honest,and fair in all professional and business relationships,and have the strength of character to act appropriately even when facing pressure to do otherwise.Are objective and exercise professional or business judgment without being compromised by bias,conflict of interest,or undue infl

129、uence of others or technology.Attain and maintain the professional competence,knowledge,and skill required to exercise sound judgments and due care when serving their clients and employing organizations.Respect the confidentiality of information acquired as a result of professional and business rela

130、tionships,but can also decide on when it might be appropriate to disclose confidential information in service to their public interest mandate.Demonstrate professional behavior that is consistent with the professions responsibility to act in the public interest in all professional activities and bus

131、iness relationships,comply with relevant laws and regulations,and avoid any conduct that might discredit the accounting profession as a whole.19DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSThe Code expressly prompts accountants to consider whether their own preconception or

132、 bias might be affecting the exercise of professional judgment and provides several examples of conscious and unconscious bias.The responsibility of professional accountants to protect the public interest and consistently demonstrate ethical behavior in professional dealings serves as a catalyst to

133、taking action toward DE&I improvements across the global accounting profession.A strong ethical culture enables the implementation of DE&I programs.This is because the ethics standards that guide the global accounting profession overlap with the underlying principles of fair and equitable treatment

134、of individuals,including those belonging to underrepresented demographic groups.These high-quality ethics standards nurture and support bias-free recruitment and promotion practices.Such ethics standards can also support workplace policies that promote openness,respect,and inclusion when interacting

135、 with individuals of all backgrounds.Professional accountants,because of their role in fostering and maintaining an ethical culture,can make substantive contributions to the implementation of DE&I programs within their organizations and the profession at large.Under the Code,professional accountants

136、 are expected to encourage and promote an ethics-based culture within their organizations and firms.(See paragraphs 120.13 A1 to 120.13 A3 of the IESBA Code.)The promotion of an ethical culture is most effective when leaders and those in managerial roles hold themselves accountable to upholding thei

137、r organizations ethical values.20DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSCatalyst for Action:Demands for Sustainable Business Information around DE&ISince the dawn of the modern environmental movement in the 1960s,business leaders,their accounting and finance professio

138、nals,and their stakeholders in the global community have raised the notion of corporate responsibility and citizenship.As part of this movement,new inquiries have been raised about the responsibilities of members of the profession to this global community.This examination of the professions responsi

139、bilities for the public good has interrelated components.First,it raises inquiry into how the profession conducts itself and facilitates its members to act ethically and responsibly to public stakeholders(see Catalyst for Action:Protecting the Public Interest).Second,it calls for a reexamination of

140、what we direct our clients and companies to account for and the factors and relationships that create and sustain value,including human resources.In 1994,author and entrepreneur John Elkington coined the metaphor“triple bottom line”to designate three accounting objectives:people,planet,and profit.Si

141、nce then,and particularly over the last decade,there has been a precipitous acceleration of accounting for sustainability,or environmental,social,and governance(ESG).Focusing on the“S”for“social,”this movement recognizes that human capital,the contributions and value of people who compose a workforc

142、e,requires due attention and care,as it enables an enterprise to perform and create value that benefits the individuals,the entity,and the community.Key among these factors is the elimination of unfounded bias that wastefully diminishes or destroys the value of human talent;that is,the promotion of

143、DE&I.New methodologies,frameworks,standards,and guidelines to account for sustainability factors,including human capital(and DE&I,as a top priority),have emerged.Although fragmented,several of these frameworks and guidelines have become prominent,and entities both in the profession and in other indu

144、stries and sectors are in the process of implementing them.Many institutions have proactively produced transparency reports detailing staff demographic composition and formal measures in place to improve and ensure DE&I within the organization.Several have significant emphasis on demographic diversi

145、ty,extending beyond gender to other demographic groups.In parallel,increasingly,some regulators and investors are requesting or requiring high-quality data on human capital,such as board diversity,to evaluate the value creation capacity and capability of the organization with associated material ris

146、ks.With anticipated global sustainability standards forthcoming from the recently formed International Sustainability Standards Board(ISSB),along with those included in frameworks such as that of the Global Reporting Initiative(GRI),accountants will play a central role in the process to gather,valid

147、ate,and analyze ESG data,design internal controls,and communicate or report to management and external stakeholders.Thus,there is an internal push from within the profession and an external pull for accountants to play leading roles in shaping and implementing DE&I action.DIVERSIFYING GLOBAL ACCOUNT

148、ING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESS21U.N.Sustainable Development Goals(SDGs)In 2015,the United Nations(U.N.)member states unanimously adopted the 17 SDGs as a universal call to action to end poverty,protect the planet,and ensure that by 2030 all people enjoy peace and prosperity.The SDGs ar

149、e intended to be integrated and reflect that action in one area affects outcomes in others.The SDGs are overseen by the global secretariat of the Division for Sustainable Development Goals in the U.N.Department of Economic and Social Affairs and are part of the 2030 Agenda for Sustainable Developmen

150、t.This agenda focuses on providing substantive support,delivering integrated policy analysis,and building multistakeholder partnerships.The United Nations Global Compact(UNGC)is the“worlds largest corporate sustainability initiative.”7 Governments,non-governmental entities,not-for-profit entities,an

151、d businesses can voluntarily become signatories to the UNGC.Today,more than 17,000 entities,including academic institutions,business associations,and 14,000 companies in 160 countries have joined the compact.8Becoming a signatory includes an express commitment not only to further the UNGCs 17 SDGs b

152、ut also to report on progress toward achieving them.Of the 17 SDGs,several have elements that directly relate to DE&I practices.Goal 4:Quality Education.Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all.Goal 5:Gender Equality.Achieve gender equality

153、 and empower all women and girls.Goal 8:Decent Work and Economic Growth.Promote sustained,inclusive and sustainable economic growth,full and productive employment and decent work for all.Goal 10:Reduced Inequalities.Reduce inequality within and among countries.Goal 16:Peace,Justice and Strong Instit

154、utions.Promote peaceful and inclusive societies for sustainable development,provide access to justice for all and build effective,accountable and inclusive institutions at all levels.The SDGs also have specific accompanying targets that enable focused efforts toward progress in relevant areas.See Ta

155、ble 5 for SDGs and accompanying targets related to DE&I for organizations that are most relevant for the global accounting profession.922DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSGoalTarget4.3.By 2030,ensure equal access for all women and men to affordable and quality te

156、chnical,vocational,and tertiary education,including university4.4.By 2030,substantially increase the number of youth and adults who have relevant skills,including technical and vocational skills,for employment,decent jobs,and entrepreneurship4.5.By 2030,eliminate gender disparities in education and

157、ensure equal access to all levels of education and vocational training for the vulnerable,including persons with disabilities,indigenous peoples,and children in vulnerable situations5.1.End all forms of discrimination against all women and girls everywhere5.2.Eliminate all forms of violence against

158、all women and girls in the public and private spheres,including trafficking and sexual and other types of exploitation5.4.Recognize and value unpaid care and domestic work through the provision of public services,infrastructure,and social protection policies,and the promotion of shared responsibilit

159、y within the household and the family as nationally appropriate5.5.Ensure womens full and effective participation and equal opportunities for leadership at all levels of decision making in political,economic,and public life8.2.Achieve higher levels of economic productivity through diversification,te

160、chnological upgrading,and innovation,including through a focus on high-value-added and labor-intensive sectors8.5.By 2030,achieve full and productive employment and decent work for all women and men,including for young people and persons with disabilities,and equal pay for work of equal value8.6.By

161、2030,substantially reduce the proportion of youth not in employment,education,or training10.1.By 2030,progressively achieve and sustain income growth of the bottom 40%of the population at a rate higher than the national average10.2.By 2030,empower and promote the social,economic,and political inclus

162、ion of all,irrespective of age,sex,disability,race,ethnicity,origin,religion,or economic or other status10.3.Ensure equal opportunity and reduce inequalities of outcome,including by eliminating discriminatory laws,policies,and practices,and promoting appropriate legislation,policies,and action in th

163、is regard10.4.Adopt policies,especially fiscal,wage,and social protection policies,and progressively achieve greater equality16.6.Develop effective,accountable,and transparent institutions at all levels16.7.Ensure responsive,inclusive,participatory,and representative decision making at all levelsTAB

164、LE 5:U.N.SUSTAINABLE DEVELOPMENT GOALS AND TARGETS RELEVANT TO DE&I IN ORGANIZATIONSSource:U.N.,“Take Action for the Sustainable Development Goals,”bit.ly/3BbGxDH.23DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSDE&I Disclosures in Financial Reports and Securities Filings As

165、sustainability accounting including DE&I matures,securities regulators and corporate reporting standard setters are considering new disclosures,such as in the management commentary sections of periodic filings and reports.Since 2019,authorities around the world have been accelerating their due dilig

166、ence processes toward mandating more specific disclosure of this information.In sum,there is movement toward new,mandatory disclosure of material factors such as human capital and DE&I.For example,the European Commission has directed its European Financial Reporting Advisory Group,commonly known as

167、EFRAG,to develop sweeping new reporting mandates with the suggestion of GRI standards as a base.This regulatory activity builds on the European Unions previous sustainable finance regulations and nonfinancial reporting directives that have been codified in various forms by individual member nations.

168、10 The U.S.Securities&Exchange Commission(SEC)has mandated companies to provide“a description of a registrants human capital resources,including any human capital measures or objectives that the registrant focuses on in managing the business”if the information is material to an understanding of a re

169、gistrants business,taken as a whole.11 Although the SECs amended rules do not currently specify metrics,guidelines,or standards in this area,in its June 2021 regulatory agenda,there was discussion of proposed regulatory guidance for climate risk along with human capital,board diversity,and cybersecu

170、rity risk.12 The June 2021 discussion indicated that expected disclosure elements for human capital may include metrics on workforce turnover,training and development,and workforce demographics.Definitive rules from the SEC around human capital,with particular emphasis on DE&I,are anticipated as soo

171、n as late 2022.External stakeholders are increasingly demanding sustainable business information,including DE&I data,to determine if they will invest in companies that are purpose-driven and that“take care”of and“protect”their human resources.In addition,some jurisdictions address DE&I via regulatio

172、n outside of corporate disclosure.For example,in the U.S.,companies must comply with federal,state,and local equal opportunity employment law,which may include regulatory filings.13 To implement these regulations and provide stakeholders additional voluntary information,companies are looking to seve

173、ral existing sustainability reporting standards.GRIGRI,which issued its first voluntary reporting framework in 2000,provides one of the worlds most widely used standards for sustainability reporting.GRI 405:Diversity and Equal Opportunity 2016 provides several suggested metrics and disclosures aroun

174、d DE&I.14 Sustainability Accounting Standards Board(SASB)Founded in 2011,the SASB issued standards that aim to identify the most material sustainable business disclosure items for 77 different industries.SASBs researchers considered human resources and diversity in developing these standards for all

175、 industries,including its guidelines for professional services.15 Recognizing the need for additional focus on DE&I,the SASB staff has been conducting research with an eye toward additional standard setting and the exposure of new guidelines on human capital reporting.16 During 2021,SASB and another

176、 reporting organization,the International Integrated Reporting Council(IIRC),merged into a single organization,the Value Reporting Foundation(VRF).In November 2021,the Trustees of the International Financial Reporting Standards(IFRS)Foundation announced that they planned to acquire the VRF(as well a

177、s the Carbon Disclosure Standards Board)in 2022.They also announced the formation of the independent ISSB to establish global sustainability reporting standards,of which DE&I disclosures are expected to be a part.24DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSWorld Economic

178、 Forum International Business Council(WEF-IBC)In collaboration with the Big 4 accounting firms,the WEF-IBC is conducting ongoing research to promote alignment with existing ESG frameworks.As part of its work,it has issued a set of Stakeholder Capitalism Metrics,including metrics around DE&I.17Some c

179、ompanies have begun to include disclosures in accordance with these more specific guidelines into their securities filings,such as Form 10-K in the U.S.Others are issuing separate sustainability reports and disclosures around human capital in web-based content and downloadable documents.There are me

180、mbers of the accounting and finance profession,however,along with leaders in talent management and DE&I,who view these disclosures as helpful but inadequate in improving DE&I along the professions talent pipeline.The existing indicators address diversity,but they do not appear to reflect equity or i

181、nclusion,which are considered more challenging to operationalize into metrics.In addition,entities in the profession are discovering practical solutions supported by research that remain unaddressed by the reporting standards.Yet,as shown through the published reports of the Big 4 firms,entities now

182、 are sharing their initiatives,programs,and achievements voluntarily with members of the profession as their primary audience.25DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSAs we explored DE&I in specific regions,we found that,although improvement in diversity is needed acr

183、oss the globe and particularly among senior leadership roles,any progress made around DE&I is not sustainable without persons of all backgrounds feeling welcome,accepted,and included in the profession:The profession must foster a culture of belonging.Qualitative analysis of interview transcripts and

184、 quantitative analysis of survey findings related to the perceived reasons for underrepresentation of multiple demographic groups revealed that belonging is the outcome of inclusion and a by-product of equality.Yet the negative effects of bias on employee interaction,engagement,and talent management

185、 pose challenges to the prospect of inclusion.Further,systemic disparities,such as unequal access to quality education,gender discrimination,or limited economic investment in disadvantaged communities,inhibit access to opportunities for members of certain demographic groups,creating an environment i

186、n which sameness of treatment(equality)does not consistently result in proportional fairness(equity).Thus,to aid in and facilitate the professions achievement of a sustainable culture of belonging,this capstone report(Report)sought to present actionable solutions that can increase the amount of DE&I

187、 progress made across the profession.Advancing positive DE&I practices in a lasting way,extending beyond some short-term or smaller-scale improvements,requires examination of reasons why well-intentioned initiatives have not yielded a profession with no diversity gap or that is deemed equitable and

188、inclusive by diverse talent.To identify actionable practices(and conduct that inhibits progress),the research considered information adduced from several sources:Scholarly literature.Research findings from each of the regional studies(see Catalyst for Action:Current State of DE&I in Accountancy).A s

189、eries of think tank(roundtable)sessions with 60 participating academics,practitioners,and PAO leaders in the areas of accountancy,sustainability,diversity,and ethics.Each of the geographic regions of focus in the series was represented.Review of action currently under way as reported by academic,cor

190、porate,nonprofit,and standard-setting institutions(including current disclosed practices of the four largest international accounting firmsDeloitte,Ernst&Young,KPMG,and PwC).Key themes emerged that served as the foundation for the research to yield the following:A summary of common inhibitors of DE&

191、I progress.An inventory of strategies and corresponding practices that can be employed to implement or strengthen DE&I initiatives(mapped to relevant sustainability reporting standards and DE&I outcomes).Proposed metrics to facilitate increased accountability for DE&I progress.A call for the reconsi

192、deration of a formal,explicit statement that links professional ethics and DE&I.Recommended next steps for the profession to commence collective action.Actionable DE&I Solutions26DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSInhibitors of ProgressThe specific demographic gro

193、ups addressed by various DE&I research initiatives typically differ based on geographic location,religious affiliation,or appetite for DE&I progress.But many institutionscorporate,academic,or nonprofithave some form of DE&I-related strategies,policies,or initiatives in place.Yet,as reported by profe

194、ssors Frank Dobbin and Alexandra Kalev based on analysis of three decades of data from more than 800 U.S.firms,“most diversity programs arent increasing diversity.Despite a few new bells and whistles,courtesy of big data,companies are basically doubling down on the same approaches theyve used since

195、the 1960swhich often make things worse,not better.”18Consistent with findings of Dobbin and Kalev in U.S.firms,more than 95%of interviewees in all regional studies covered by this Report indicated that while working in the accounting profession,they witnessed DE&I programs that were unsuccessful or

196、did not yield the amount of progress needed.Synthesis of these observations,coupled with those identified in a review of scholarly literature,revealed five key reasons DE&I efforts have been unsuccessful,inhibiting sustained DE&I progress.Diversity is not a true priority.Diversity initiatives are so

197、metimes treated as an“add-on.”19 Multiple study participants across all regions indicated that DE&I does not consistently receive dedicated resources or defined key performance indicators for progress comparable to strategic operational or financial priorities.Implicit bias negatively affects decisi

198、ons and behavior.Overt discrimination can often be addressed through internal anonymous human resources and incident reporting mechanisms.Some theorists assert,however,that implicit biases are major contributors to the perpetuation of discrimination.20 Discrimination,or the effects of implicit bias(

199、microaggressions and stereotypes),commonly manifests as unfair recruitment and promotion practices that disadvantage members of demographic groups already underrepresented.Behaviors resulting from implicit bias are often microaggressions that have a negative effect on organizational culture and will

200、ingness to remain in the profession.21 There is a lack of role models,mentors,and sponsors for diverse talent.Role models have proven essential to introducing youth to the profession.In 2021,the Center for Audit Quality(CAQ)conducted a study with nearly 4,000 U.S.high school and college student surv

201、ey respondents.The study participants indicated mentors and role models are those with the greatest influence on career choice among students of all ethnicities.22 Other research has shown that mentors and sponsors have also positively contributed to diverse talents career progression.23 Yet underre

202、presentation of females and members of other demographically diverse groups limits access to role models,mentors,or sponsors with whom current or future members of the profession can identify.Inhibitors of Sustained DE&I ProgressSome believe no action is neededDiversity is not a true priorityBias ne

203、gatively affects decisions and behaviorLack of role models,mentors,and sponsors DE&I is viewed as a short-term plan rather than a cultural shift 27DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESS DE&I is viewed as a short-term plan rather than a cultural shift.Often,diversity

204、programs are stand-alone initiatives with plans developed for a finite period.24 This inhibits progress,as equity and inclusion improvements are achieved and sustained not by temporary initiatives but by long-term,genuine efforts to foster a culture of belonging,ensure equitable access to opportunit

205、ies,and establish accountability for inequitable or discriminatory behavior.25 Some progress can be made with short-term plans but Diversifying Global Accounting Talent research series participants indicated that lasting improvement that can be felt at all levels of the organization and is demonstra

206、ble through indicators and metrics requires a shift in culture.Some believe no DE&I action is needed.While conducting each of the regional studies,a small amount of study participants reported a belief that no further action is needed to enact DE&I progress(explored further in Ethical Commitment).Th

207、ese perceptions,whether overt or concealed,negatively impact the success of even the best DE&I programs and the culture of the most well-intentioned organizations.In the face of these inhibitors,efforts to encourage coordination of the most effective strategies is required.28DIVERSIFYING GLOBAL ACCO

208、UNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSInventory of Actionable PracticesThe research for the regional studies identified a range of practices,programs,projects,and initiatives undertaken by various institutions throughout the talent pipeline.Participants shared common means for improving DE&

209、I,including mentorship programs,targeted recruitment strategies,internships,scholarships,training,grievance procedures,and affinity groups.It was observed that these responses generally fell into one of four categories:Raise awareness by identifying and mitigating conscious and unconscious bias so p

210、eople of all backgrounds are recognized and valued.Attract diverse talent by promoting the profession as a desirable career path for people of all demographic backgrounds.Drive career promotion by taking specific steps to ensure that people of diverse backgrounds have equitable access to the factors

211、 that enable career advancement.Increase accountability for progress by defining,transparently reporting,and linking performance to DE&I metrics.With the goal of preparing and extending beyond a list of strategic objectives,outcomes,and practices“that work,”the sponsoring organizations partnered wit

212、h World Wide Generation(WWG)to extend access to sustainability subject matter experts,through a WWG-hosted think tank session,and identify and propose disclosure recommendations relating to DE&I in the guidelines issued by GRI,SASB,and the UNGC SDGs(see Catalyst for Action:Demands for Sustainable Bu

213、siness Information around DE&I).With respect to the SASB standards,the researchers specifically examined recommended disclosures for professional services,which aligns with professional accountancy.With respect to the SDGs,the researchers identified the specific DE&I-related areas within the SDGs:SD

214、G 4Quality Education,SDG 5Gender Equality,SDG 8Decent Work and Economic Growth,SDG 10Reduced Inequalities,and SDG 16Peace,Justice and Strong Institutions.In some cases,actionable practices align with an existing metric or indicator that corresponds directly.For many other actionable practices,the re

215、porting guidelines listed do not have an associated,recommended disclosure.In these cases,this research proposed metrics for consideration.Although actionable practices and measurements identified generally,with some overlap,fall into one of the four categories listed above,the emergence of key them

216、es prompted some modification with respect to classification.The ideas that underlie the first category,“Raise awareness by identifying and mitigating bias,”for example,can overlap significantly with most recommended actions and measurements.In addition,as metrics were identified for each actionable

217、 practice,“Increase accountability for progress”overlaps with all recommended actions.We classified these actionable practices into one of two overarching categories that represent necessary strategic objectives for the accountancy professions DE&I efforts:(1)attract diverse talent and(2)retain and

218、promote diverse talent.Specific long-term outcomes identified as essential to accomplishing these objectives are listed in Figure 3.The findings from the literature review,regional studies,think tank sessions,and review of current action under way were distilled into an Inventory of Actionable DE&I

219、Practices and Measurements of Progress(Inventory)depicted in Appendix A:Inventory of Actionable Practices.Sources for each actionable practice(research,literature,standard setters,and institutions already enacting change in the profession)are included as codes(Practice and Indicator Source Codes)in

220、parentheses beneath each practice description.The definitions of Practice and Inventory Source Codes(alphabetic abbreviations in most instances)are included in Appendix B:Actionable Practices and Measurement Sources.Additionally,each indicator or metric is accompanied by the specific SDG target(s)th

221、e researchers or the source organization for that metric deemed most relevant.SDG targets are listed by target number(e.g.,4.4 or 10.2).See Table 5 for a detailed description of each DE&I-related SDG target.29DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSFIGURE 3:DE&I STRATE

222、GIC OBJECTIVES AND CORRESPONDING LONG-TERM OUTCOMES FOR ACCOUNTANCYSTRATEGIC OBJECTIVE:ATTRACT DIVERSE TALENTLong-term outcomes Heightened awareness of the profession as a viable and desirable career path for all Improved access and preparation for diverse persons to the accounting profession Person

223、s of all backgrounds feel welcome to the profession Fair and equitable hiring and recruitment processes Increased number of diverse accounting facultySTRATEGIC OBJECTIVE:RETAIN AND PROMOTE DIVERSE TALENTLong-term outcomes Fair and equitable talent management processes Robust bias detection and mitig

224、ation processes Accountability through transparent reporting and communication Culture of belonging DE&I treated as an ongoing strategic priority30DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSTo illustrate the components of the Inventory,Table 6 provides an excerpt of three

225、 of the 79 actionable practices from the Inventory.These examples include the actionable practice,corresponding indicators and metrics,as well as relevant U.N.SDGs and SDG targets for three of the 10 long-term outcomes presented in Figure 3.TABLE 6:EXCERPT FROM INVENTORY OF ACTIONABLE DE&I PRACTICES

226、 AND MEASUREMENTS OF PROGRESSSTRATEGIC OBJECTIVE:ATTRACT DIVERSE TALENTLong-term outcome:Heightened awareness of the profession as a viable and desirable career path for allActionable PracticeIndicators and Metrics Implement communication,marketing,and awareness campaigns highlighting the benefits a

227、nd intellectual rewards of accounting that target persons of underrepresented groups.Identify the key motivations and strongest influencers of target groups in career path selection and tailor messages accordingly.(Ross,Clarke,Wells,2014;CAQ;CPA-EFI;ICPAS;JICPA)1.Do you have communication or awarene

228、ss campaigns that promote the development of a skilled workforce?(Proposed|4.4)2.Do you have communication or awareness campaigns that increase access for girls and youth from vulnerable,marginalized,or underrepresented groups to the accounting profession?(Proposed|4.4,4.5)Relevant U.N.SDGs:Relevant

229、 U.N.SDG Targets:4.3,4.4,4.5,10.2,10.3Long-term outcome:Fair and equitable hiring and recruitment processesAnonymize(or hire a consultant to anonymize)rsums(by scraping names and other details that can prompt discrimination from rsums)prior to having them reviewed during the recruitment process to m

230、inimize the effects of bias.(Blendoor)Do you leverage techniques to anonymize rsums prior to review in the recruitment process to minimize the effects of bias?(Proposed|5.1,10.3)Relevant U.N.SDGs:Relevant U.N.SDG Targets:5.1,8.5,8.6,10.3STRATEGIC OBJECTIVE:RETAIN AND PROMOTE DIVERSE TALENTLong-term

231、outcome:Culture of belongingEmploy“perspective-taking”training exercises(the process of mentally walking in someone elses shoes)for underrepresented demographic groups.Consider having participants write“a few sentences imagining the distinct challenges a marginalized minority might face.This can imp

232、rove pro-diversity attitudes and behavioral intentions toward these groups.”(Lindsey,King,Membere,et al.,2017;COCPA)Percentage of employees receiving cultural competency training?(Proposed|5.1,10.2)Relevant U.N.SDGs:Relevant U.N.SDG Targets:5.1,10.2,16.7KEY U.N.SDGs31DIVERSIFYING GLOBAL ACCOUNTING T

233、ALENT:ACTIONABLE SOLUTIONS FOR PROGRESSThe Inventory is not meant to represent an exhaustive list of all good DE&I practices.Rather,these practices serve as actions that the profession,companies and organizations,and even individuals can take to help the accounting profession achieve the stated DE&I

234、 strategic objectives and corresponding long-term outcomes.They serve as a resource to aid institutions and leaders in efforts to:Assess the effectiveness of existing DE&I initiatives,Bolster DE&I programs and agendas,Avoid inhibitors of DE&I progress,Measure progress toward DE&I goals,Align specifi

235、c DE&I practices to the SDGs and other reporting standards,and Expand requirements for DE&I disclosure through proposed indicators.While the Inventory was developed with the global accounting profession in mind,its contents serve as a multidimensional baseline resource for DE&I initiatives across al

236、l industries and disciplines.Specific demographic groups,beyond gender,are not called out explicitly in the Inventory as respective jurisdictions have different underrepresented or marginalized groups.Yet each practice has been designed in a manner that makes it adaptable to additional demographic g

237、roups(e.g.,ethnicity,nationality,disability,etc.).In some instances,guidance is explicitly offered to track and collect data for all relevant demographic groups.32DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSEthical CommitmentThe IESBA Code sets out five fundamental princip

238、les of ethics and describes the expected behavior of ethical accountants(as detailed in Catalyst for Action:Protecting the Public Interest),but as currently stated,the Code does not expressly address DE&I.Nevertheless,the Codes overarching requirements note the importance of having ethical values th

239、at align internal organizational cultures to the principles of ethics in the Code.Compliance with the Codes principles of ethics can help support the effectiveness of DE&I programs.For example,compliance with integrity involves fair dealing.Fair dealing includes respecting and promoting values of DE

240、&I.Also,compliance with the principle of professional behavior would lead a professional accountant to avoid being associated with discriminatory or biased practices that are not aligned with fundamental tenets of DE&I and,consequently,the organizations DE&I-related programs and policies.The Code im

241、poses a responsibility for professional accountants to take action if they become aware of,or suspect noncompliance with,laws and regulations,which would include DE&I-related laws and regulations.The global series of DE&I regional studies that preceded this Report noted researchers observations that

242、 some individuals in the accounting profession believe“further action to improve DE&I is unnecessary.”26 Key themes informing this position that were consistent across a minority,yet noteworthy,subset of participants across the global studies include the beliefs that:A blind meritocracy would effect

243、ively resolve any presumed DE&I issues.Efforts to improve diversity disadvantage members of demographic groups who are not underrepresented in the profession or in leadership roles.The profession should not focus on addressing DE&I matters because DE&I is beyond the scope of the role of professional

244、 accountants.In addition to the sponsoring organizations of this study,several employer organizations,firms,PAOs,and other institutions are already undertaking DE&I-related initiatives(as indicated in Table 6),underscoring widespread acceptance of the relevance and importance of DE&I within the prof

245、ession(see“Examples of PAO-Led DE&I Ethics,Values,and Collective Action Initiatives”).But views about the growing momentum toward DE&I progress in the profession vary.For example:Some questioned the involvement of sponsoring organizations and local PAOs in DE&I research,noting that in their view,PAO

246、s and professional accountants should not and do not have a role to play in championing DE&I,as such activities fall outside the scope of accountancy.Some PAO representatives in think tank sessions received similar feedback in response to publicly issued statements expressing a commitment to fight a

247、gainst racial injustice and other forms of discrimination in the workplace,and in society more broadly.Some think tank participants pointed out that in multiple instances,some practitioners threatened to resign or ultimately resigned their PAO membership in response to statements and initiatives in

248、support of DE&I.Notwithstanding the pushback from some individuals in the profession,there is a strongly held view that the accounting profession would benefit from taking a prominent leadership role in addressing DE&I(see Catalysts for DE&I Action).33DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE

249、 SOLUTIONS FOR PROGRESSCalls for Explicit DE&I Responsibilities in Ethics Standards In our think tank discussions with dozens of PAO and industry leaders from across the globe,most expressed support for having an explicit DE&I statement in the Code,along with supporting materials that explain how co

250、mpliance with the Codes principles of ethics would support DE&I policies and practices.These think tank participants pointed out that having more explicit guidance about DE&I could help professional accountants and stakeholders better understand the connection between ethics and DE&I,and the evolvin

251、g role accountants have in advancing,reporting,and providing assurance on DE&I-related matters.As support for including an explicit DE&I statement in the Code,think tank participants expressed a consensus that the professions ethics statement is a public expression of foundational,core values.They n

252、oted that unfounded bias undermines the quality of the professions work and the ethics standards that the accounting profession is obligated to uphold under the Code.Thus,the existence of unfounded stereotypes,bias,and microaggressions in accountants workplaces,in addition to more overt demonstratio

253、ns of inequity and exclusion,could be viewed as contrary to the professions overarching ethical commitment.Yet there is a long-standing position held by many global standards setters,including IESBA,that the international standards,including the Code,should be principles-based and should not seek to

254、 specifically address the wide range of situations and scenarios that professional accountants could find themselves in that might create ethical issues(i.e.,should not be rules-based).The IESBA is of the view that the Code should be clear and globally operable.32 In relation to the Code,many stakeh

255、olders have noted that having a“rules-based”approach that attempts to address all possible situations might result in negative consequences,such as excessive emphasis on rigid“box-ticking that could result in a focus on compliance rather than objectives.In March 2022,the IESBA established a Sustaina

256、bility Working Group with a broad mandate that will involve,among other activities:Fact-finding to better understand the ESG landscape and to inform future standard setting.Providing input to inform the development of staff guidance to highlight the principles and topics in the Code that are relevan

257、t to address specific ESG-related issues.Reviewing the Code from an ESG perspective to identify potential areas for enhancement.EXAMPLES OF PAO-LED DE&I ETHICS,VALUES,AND COLLECTIVE ACTION INITIATIVES In 2020,the Institute of Chartered Accountants of Scotland(ICAS)made refinements to its national Co

258、de of Ethics to emphasize the responsibilities of professional accountants in relation to values of DE&I.27 In addition,in March 2021,ICAS issued a publication titled Guidance to the ICAS Code of Ethics:Equality,Diversity and Inclusion.28 In January 2021,the Association of International Certified Pr

259、ofessional Accountants(AICPA)issued CPA Firm Competency Model:New Diversity and Inclusion Competencies.29 A few months later in October 2021,the AICPA hosted an Accounting Profession Diversity Symposium to provide a platform for professionals from organizations,universities,and state societies to co

260、llaborate and explore diversity-related practices and identify ways to overcome obstacles in filling and retaining the accounting pipeline with diverse professionals.30 Chartered Professional Accountants of Canada(CPA Canada)included equity,diversity,and inclusion as foundational core competencies f

261、or CPAs in its 2021 consultation document titled Transforming to Meet the Needs of the Future:The CPA“Way Forward”Competency Map.3134DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSAlthough only about three out of four think tank participants indicated the Code should expressl

262、y deal with DE&I,there was near-unanimous consensus in support of explicitly illustrating the link between ethics and DE&I(varying only in the medium employed for such illustration).This included not only the Code but also voluntary commitments to DE&I.Alternatives and challenges to the suggestion o

263、f including an express DE&I commitment in the Code were also discussed in the think tank session,as summarized below:An individual PAO can amend its own local codes of ethics to incorporate DE&I expressly in a way that aligns with the Codes overarching principles(as was done by ICAS in 2020).But thi

264、s studys participants noted that individual PAOs look to IFAC and IESBA to establish global standards,and making an express statement at this level can support PAOs as they make the business case for DE&I to their members as well as to smaller employer organizations and firms.PAOs can make voluntary

265、 commitments to DE&I via other means,such as the UNGC or CEO Action for Diversity&Inclusion.33 Think tank participants shared a general belief(without any expressed dissenting views)that these voluntary commitments were not contrary to the professions ethical obligations.But they expressed a stronge

266、r consensus that inclusion of an express commitment in the Code,the professions own ethical principles,would be more meaningful.Relying on the extant Codes principles-based provisions to address DE&I raises practical concerns around compliance and enforcement.For example,some PAOs monitor compliance

267、 through a peer-review process,yet with a lack of specific guidance explaining how accountants are to apply existing fundamental principles in dealing with DE&I-related ethics issues.A lack of clarity,in their view,can lead to inconsistent outcomes that exacerbate perceptions that the profession is

268、exclusive or inequitable.Action to Be Taken TodayEthical cultures are most effective when leaders and those in managerial roles promote and uphold the ethical values of an organization.It is critical that efforts to foster an ethical culture go beyond traditional training and educational initiatives

269、 and extend to ongoing programs that emphasize ethical values,including those relating to DE&I.Establishing or strengthening organizational culture with respect to ethics can be achieved by ingraining ethical considerations into management processes,performance evaluations,and reward criteria.It is

270、considered beneficial,and in some cases legal,for organizations and firms to disclose DE&I-related information.In this regard,the IESBA issued an international ethics standard that offers a framework to guide professional accountants in responding to Non-Compliance with Laws and Regulations(NOCLAR).

271、(See sections 260 and 360 of the IESBA Code.)The Codes NOCLAR provisions are relevant in circumstances when professional accountants become aware of or suspect noncompliance with DE&I laws.For example,the Codes NOCLAR provisions highlight the importance of encouraging and protecting those who report

272、 illegal or unethical behavior(actual or suspected).Having in place protections for individuals who“speak up”when they observe noncompliance is an important element of an effective DE&I policy.35DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSIn 2020,events in the U.S.and arou

273、nd the world brought emergency-level attention to DE&I.This attention concerned not only the community at large but also,specifically,the workplace.The circumstances brought about increased self-examination by the accounting profession on how it attracts,retains,and promotes talented people.Since th

274、en,accountancy organizations,firms,businesses,and academic departments have devoted new and energetic activity to DE&I.Examples are numerous.Each of the Big 4 firms has dedicated significant funding and released detailed reports on DE&I,and some include voluntary disclosure informed by the SDGs,GRI,

275、SASB,and WEF-IBC.There are bold commitments from senior executives.There are new DE&I committees and DE&I directors.CEOs are holding listening sessions and roundtables.Hiring partners and personnel are arranging new outreach to historically Black colleges and universities in the U.S.and bolstering s

276、cholarship programs across the globe.They are conducting outreach and forging new partnerships with organizations dedicated to advancement of certain underrepresented or historically marginalized demographic groups in business and accountancy.These expanded efforts are laudable steps in the right di

277、rection,but much of this activity remains fragmented across the profession.Individual U.S.state CPA(Certified Public Accountant)societies,local PAOs outside the U.S.,and smaller accounting firms and companies express concern that they lack the expertise and resources to address DE&I effectively on t

278、heir own.A key finding of this research is their expressed interest in working collectively to advance DE&I across the professions ecosystem.For example,shifting from individual organizations each creating DE&I tool kits for their stakeholders to collaborating through shared resources and efforts co

279、uld yield more impactful solutions.Professionals with responsibilities for advancing DE&I within the profession can learn from each other and build on each others insights,challenges,and innovations.Many firms and entities in the profession have already become signatories of the CEO Action for Diver

280、sity&Inclusion,which provides a platform for knowledge sharing and coordinated activities across multiple industries.Others are considering leveraging ESG reporting platforms to track DE&I progress.Businesses are considering other means of collective action,such as becoming signatories of the UNGC.T

281、he remarks of our participants reveal qualitative consensus that a well-organized platform,targeting the profession,would create enormous value and benefits.Collective outreach can synergistically deliver the desired message:Accounting is a worthwhile and rewarding career for persons of all backgrou

282、nds.The profession is clearly making progress around DE&I,as these developments indicate.Yet still more needs to be doneto coordinate and collaborate with collective purpose and perspective.To unite resources.To join together with a singular vision for the outcome.To work in unison toward a shared v

283、ision for the future of the profession,fostering a culture of belonging.That future includes one that is diverse,equitable,and inclusive.We are committed to action.There is power in numbers.Join us!Collective ActionWe are committed to action.There is power in numbers.Join us!36DIVERSIFYING GLOBAL AC

284、COUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSAPPENDIX A:INVENTORY OF ACTIONABLE PRACTICESActionable Practice(Source)Indicators and Metrics (Source|Specific U.N.SDG Targets)Supplemental GuidanceImplement communication,marketing,and awareness campaigns highlighting the benefits and intellectual re

285、wards of accounting that target persons of underrepresented groups.Identify the key motivations and strongest influencers of target groups in career path selection and tailor messages accordingly.(Ross,Clarke,Wells,2014;CAQ;CPA-EFI;ICPAS;JICPA)1-Do you have communication or awareness campaigns that

286、promote the development of a skilled workforce?(Proposed|4.4)2-Do you have communication or awareness campaigns that increase access for girls and youth from vulnerable,marginalized,or underrepresented groups to the accounting profession?(Proposed|4.4,4.5)Relevant U.N.SDGs:Relevant U.N.SDG Targets:4

287、.3,4.4,4.5,10.2,10.3Host community events that illustrate accountings value to business,the economy,financial literacy,and entrepreneurship while increasing exposure of diverse accounting professionals and academics to youth and influencers of youth career choices.(DEI-S;Ross,Clarke,Wells,2014;CPA-A

288、us;PG)1-Do you have community partnerships or programs that promote the development of a skilled workforce?(Proposed|4.4)2-Do you have community partnerships or programs that increase access for girls and youth from vulnerable,marginalized,or underrepresented groups to the accounting profession?(Pro

289、posed|4.4,4.5)Relevant U.N.SDGs:Relevant U.N.SDG Targets:4.3,4.4,4.5,10.2,10.3STRATEGIC OBJECTIVE:ATTRACT DIVERSE TALENTLong-term outcome:Heightened awareness of the profession as a viable and desirable career path for allKEY U.N.SDGsContinued on page 3737DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTION

290、ABLE SOLUTIONS FOR PROGRESSActionable Practice(Source)Indicators and Metrics (Source|Specific U.N.SDG Targets)Supplemental GuidanceDevelop partnerships with primary schools and local organizations that demystify accounting roles to youth.Gamify accounting activities,pair accounting with coding and d

291、evelopment opportunities(see Girls Who Code series),and introduce childrens books about accounting(see When I Grow Up I Want to be.An Accountant by Howard University professor Adrian Mayse).(DEI-S;VSCPA)1-Do you have academic partnerships that promote the development of a skilled workforce?(B Lab Gl

292、obal|4.4)2-Do you have academic partnerships that increase access for girls and youth from vulnerable,marginalized,or underrepresented groups to the accounting profession?(Proposed|4.4,4.5)Relevant U.N.SDGs:Relevant U.N.SDG Targets:4.3,4.4,4.5,10.2,10.3Develop high school partnerships that bring acc

293、ounting academics and practitioners into the classroom or in wider forums to expose students to accounting concepts and career paths.(NABA;HU-CAE;ALPFA;local PAOs/state CPA societies)1-Do you have academic partnerships that promote the development of a skilled workforce?(B Lab Global|4.4)2-Do you ha

294、ve academic partnerships that increase access for girls and youth from vulnerable,marginalized,or underrepresented groups to the accounting profession?(Proposed|4.4,4.5)Relevant U.N.SDGs:Relevant U.N.SDG Targets:4.3,4.4,4.5,5.5,8.5,8.6,10.2,10.3Partner with community colleges and four-year colleges

295、and universities to offer exposure programs for high school and community college students including employer site visits,job shadowing,introduction to accounting courses,career preparation,and interactive practitioner and academic sessions exploring real-world scenarios.Aim:Increase desirability of

296、 the profession.(Ross,Clarke,Wells,2014;HU-CAE;ICPAS;INCPAS)1-Do you have academic partnerships that promote the development of a skilled workforce?(B Lab Global|4.4)2-Do you have academic partnerships that increase access for girls and youth from vulnerable,marginalized,or underrepresented groups t

297、o the accounting profession?(Proposed|4.4,4.5)Relevant U.N.SDGs:Relevant U.N.SDG Targets:4.3,4.4,4.5,5.5,8.5,8.6,10.2,10.3Promote transferable skills of other disciplines to accounting roles to promote the accounting profession to experienced diverse persons in other professions.Host career fairs ai

298、med at encouraging persons from other disciplines to attend,and increase access to PAOs for nonaccountants who may be interested in considering the profession.(DEI-S)Do you have initiatives that promote the achievement of full and productive employment and decent work for all women and men,including

299、 for young people and persons with disabilities?(Proposed|8.5)Relevant U.N.SDGs:Relevant U.N.SDG Targets:8.2,8.3,8.5,8.6,10.1STRATEGIC OBJECTIVE:ATTRACT DIVERSE TALENTLong-term outcome:Heightened awareness of the profession as a viable and desirable career path for all38DIVERSIFYING GLOBAL ACCOUNTIN

300、G TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSActionable Practice(Source)Indicators and Metrics (Source|Specific U.N.SDG Targets)Supplemental GuidanceProvide scholarships to diverse students from low-income,poverty-stricken,or underprivileged communities or households for accounting collegiate studiesun

301、dergraduate and graduate(including doctoral)to eliminate financial need as a barrier to higher education.(Ross,Clarke,Wells,2014;ASCPA;several PAOs,corporations,firms,and foundations)1-Do you have programs that increase access for youth from vulnerable,marginalized,or underrepresented groups to the

302、accounting profession?(Proposed|4.4,4.5)2-Percentage of scholarship recipients who major in accounting and graduate in accounting from a four-year college/university?(Proposed|4.4,8.5)3-Number of scholarship recipients who are female or from marginalized,vulnerable,or underrepresented groups that ma

303、jor in accounting,graduate in accounting,and enter the accounting workforce?(Proposed|4.4,8.5)Relevant U.N.SDGs:Relevant U.N.SDG Targets:4.3,4.4,4.5,5.1,8.5,8.6,10.1,10.3,16.7Develop and support fully-funded development programs in partnership with universities to provide in-depth exposure to high s

304、chool and community college students to the accounting profession and foundational accounting concepts.(Ross,Clarke,Wells,2014;PG)1-Do you have programs that promote the development of a skilled workforce?(Proposed|4.4)2-Do you have programs that increase preparedness of young women and young adults

305、 from vulnerable,marginalized,or underrepresented groups for the accounting profession?(Proposed|4.4,4.5,8.5,8.6)3-Percentage of program participants who major in accounting and graduate in accounting from a four-year college/university?(Proposed|4.4,8.5)4-Number of program participants who are fema

306、le or from marginalized,vulnerable,or underrepresented groups who major in accounting,graduate in accounting,and enter the accounting workforce?(Proposed|4.4,8.5)Relevant U.N.SDGs:Relevant U.N.SDG Targets:4.3,4.4,4.5,5.1,8.5,8.6,10.1,10.3,16.7STRATEGIC OBJECTIVE:ATTRACT DIVERSE TALENTLong-term outco

307、me:Improved access and preparation for diverse persons to the accounting profession39DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSActionable Practice(Source)Indicators and Metrics (Source|Specific U.N.SDG Targets)Supplemental GuidanceImplement a program to encourage,enable,

308、and facilitate transfers from community colleges to four-year institutions,including scholarships,development programs,targeted internships,and access to professional networks and associations.(Ross,Clarke,Wells,2014;HU-CAE)1-Do you have academic partnerships that promote the development of a skille

309、d workforce?(B Lab Global|4.4)2-Do you have academic partnerships that increase preparedness of young women and young adults from vulnerable,marginalized,or underrepresented groups for the accounting profession?(Proposed|4.4,4.5,8.5,8.6)Relevant U.N.SDGs:Relevant U.N.SDG Targets:4.3,4.4,4.5,5.1,8.5,

310、8.6,10.1,10.3,16.7Provide funding and preparation materials to students and young professionals seeking professional accounting certifications.(AICPA;IMA;HU-CAE;several PAOs,firms,and corporations)1-Do you have programs that promote the development of a skilled workforce?(Proposed|4.4)2-Do you have

311、programs that increase preparedness of young women and young adults from vulnerable,marginalized,or underrepresented groups for the accounting profession?(Proposed|4.4,4.5,8.5,8.6)Relevant U.N.SDGs:Relevant U.N.SDG Targets:4.3,4.4,4.5,5.1,8.5,8.6,10.1,10.3,16.7Actively support,fund,and advocate for

312、the addition of accounting courses or programs to curricular offerings of high schools in remote and underserved communities.(DEI-S;PBJ)Do you support initiatives that increase the number of accounting programs in high schools in remote and underserved communities?(Proposed|4.4,4.5,8.6)Relevant U.N.

313、SDGs:Relevant U.N.SDG Targets:4.3,4.4,4.5,8.5,8.6,10.2,10.3“A lack of high school accounting programs in remote and underserved communities limits the pipeline of potential candidates.”(PBJ)Convert roles to remote from in office(and advertise as such during recruitment)unless being in the office is

314、mandatory for the fulfillment of job responsibilities.Aimed at improving access to diverse talent(especially in geographic areas with limited demographic diversity).(DEI-S)Do you offer and advertise remote roles when activities can be performed effectively outside the office?(Proposed|5.1,10.3)Relev

315、ant U.N.SDGs:Relevant U.N.SDG Targets:5.1,10.3Some geographic areas are much less diverse than others.To increase demographic diversity in the candidate pool and diversity of perspective within the organization,offer remote work for roles and advertise them as remote to attract candidates from varie

316、d locations.Provide remote staff with resources needed to ensure success(e.g.,ergonomic office equipment,hybrid meeting offerings,webcam,internet coverage,phone service coverage,etc.),and offer to sponsor travel to deepen and maintain connectivity with colleagues.STRATEGIC OBJECTIVE:ATTRACT DIVERSE

317、TALENTLong-term outcome:Improved access and preparation for diverse persons to the accounting profession40DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSActionable Practice(Source)Indicators and Metrics (Source|Specific U.N.SDG Targets)Supplemental GuidanceCollect data on pro

318、fessional certification examination pass rates by demographic group,and establish strategies to proactively provide tailored support to increase preparedness and improve examination pass rates.(JICPA;NABA)1-Percentage of examination candidates who passed by demographic group?(Proposed|16.6)2-Do you

319、have programs in place to ensure equitable distribution of examination preparation materials and to support overcoming challenges faced by members of certain demographic groups during preparation?(Proposed|8.6,10.3)Relevant U.N.SDGs:Relevant U.N.SDG Targets:8.6,10.3,16.6Offer or actively support an

320、internship preparation program that prepares diverse students for and aids in their placement in successful accounting internships through exposure to the profession,practical training,access to mentors,and internship interviews.(ICPAS)Do you have or actively support an internship preparation progra

321、m for young female students and youth from vulnerable,marginalized,or underrepresented groups?(Proposed|4.4,8.5,8.6)Relevant U.N.SDGs:Relevant U.N.SDG Targets:4.3,4.4,4.5,5.1,8.5,8.6,10.1,10.3,16.7Consider including academic scholarship offerings for program participants.Grant a paid sabbatical to g

322、ive students the time to adequately prepare for exams without balancing the challenges of acclimating to the corporate arena.(Shahbaz,2021;Ross,Clarke,Wells,2014)Do you offer a paid sabbatical to graduate hires to allow time for them to adequately prepare for professional certification exams?(Propos

323、ed|4.4,8.5,10.3)Relevant U.N.SDGs:Relevant U.N.SDG Targets:4.3,4.4,4.5,5.1,8.5,8.6,10.1,10.3,16.7Increase alignment between accounting curricula and practice to ensure preparedness of young diverse professionals for accounting careers.Target efforts to close the gap between accounting curricula and

324、practice in colleges and universities that have a large proportion of students from demographically diverse backgrounds (for example,U.S.historically Black colleges and universities,tribal colleges,Hispanic Association of Colleges and Universities,etc.)(IMA;ALPFA;ASCPA;NABA;The PhD Project;other PAO

325、s)Do you actively participate in initiatives to increase alignment between accounting curricula and practice to ensure preparedness of young diverse professionals for accounting careers?(Proposed|4.4,8.5,10.3)Relevant U.N.SDGs:Relevant U.N.SDG Targets:4.3,4.4,4.5,5.1,8.5,8.6,10.1,10.3,16.7STRATEGIC

326、OBJECTIVE:ATTRACT DIVERSE TALENTLong-term outcome:Improved access and preparation for diverse persons to the accounting profession41DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSActionable Practice(Source)Indicators and Metrics (Source|Specific U.N.SDG Targets)Supplemental G

327、uidanceAdvertise job vacancies in a wide array of platforms/forums to ensure access to a diverse pool of candidates.(IMA DI Kit)Do you advertise job vacancies in a wide array of platforms to ensure access to a diverse pool of candidates?(Proposed|10.2)Relevant U.N.SDGs:Relevant U.N.SDG Targets:5.1,8

328、.5,8.6,10.2,10.3Employ data science to create more inclusive job descriptions(responding to research that unconscious bias can manifest in job description word choice,narrowing the pool of diverse qualified candidates applying for the job).(Textio)Do you employ targeted techniques to create more inc

329、lusive job descriptions?(Proposed|10.2)Relevant U.N.SDGs:Relevant U.N.SDG Targets:5.1,8.5,8.6,10.2,10.3Ensure website photography,commercials,video,and printed advertisements include demographically diverse persons.(DEI-S)Do you have policies that require representation of demographically diverse pe

330、rsons in institutional collateral(on website,in advertisements,etc.)?(Proposed|10.2)Relevant U.N.SDGs:Relevant U.N.SDG Targets:5.1,8.5,8.6,10.2Encourage diverse staff and allies active participation in“diversity recruitment and community outreach endeavors including participation in conferences,comm

331、ittees,or coalitions related to diversity and the reduction of disparities.”(UHS-UCB)1-Are diverse staff encouraged or incentivized to participate in recruitment and community outreach initiatives to attract diverse talent?(Proposed|10.2)2-Percentage of staff who are diverse participating in recruit

332、ment and community outreach initiatives to recruit talent?(Proposed|10.2)Relevant U.N.SDGs:Relevant U.N.SDG Targets:5.1,8.5,8.6,10.2,10.3Promote(publicize)availability of diverse mentors,mentorship programs,advancement opportunities,and employee forums.(DEI-S;UHS-UCB)Do you promote the availability

333、of diverse mentors,mentorship programs,advancement opportunities,and employee forums?(Proposed|10.3)Relevant U.N.SDGs:Relevant U.N.SDG Targets:5.1,8.5,8.6,10.3STRATEGIC OBJECTIVE:ATTRACT DIVERSE TALENTLong-term outcome:Persons of all backgrounds feel welcome to the profession(and the specific institution)42DIVERSIFYING GLOBAL ACCOUNTING TALENT:ACTIONABLE SOLUTIONS FOR PROGRESSActionable Practice(S