感知到的组织包容性:来自美国神经差异会计师的证据

IF 2.2 4区 管理学 Q2 BUSINESS, FINANCE Accounting Horizons Pub Date : 2023-11-01 DOI:10.2308/horizons-2022-082
Loreal Jiles, Qi Duong, Roopa Venkatesh
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引用次数: 0

摘要

为了解决会计行业在吸引和留住多元化人才方面所面临的挑战,本研究探讨了神经多样性与会计就业体验之间的交集。通过对美国神经变异会计师的访谈和在线问卷调查,我们发现在我们的研究中,神经变异会计师普遍缺乏组织包容性感知,有证据支持组织包容性感知对个人工作绩效感知的积极影响,以及组织包容性感知的关键前因。我们通过口述历史和 37 项可操作的实践,报告了神经变异会计师的生活经历,为组织和领导者在实践中的未来战略提供了参考。 JEL 分类:M14.
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Perceived Organizational Inclusion: Evidence from Neurodivergent Accountants in the U.S.
To address talent attraction and retention challenges with respect to diverse talent in the accounting profession, this study examines the intersection of neurodiversity and the accounting employment experience. Through interviews and online questionnaires of neurodivergent accountants in the U.S., we found a general lack of perceived organizational inclusion among neurodivergent accountants in our study, evidence supporting the existence of a positive impact of perceived organizational inclusion on individuals’ perceptions of their job performance, and key antecedents to perceived organizational inclusion. We report the lived experiences of neurodivergent accountants by amplifying their voices through presentation of oral histories and 37 actionable practices informing future strategies for organizations and leaders in practice. JEL Classifications: M14.
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来源期刊
Accounting Horizons
Accounting Horizons BUSINESS, FINANCE-
CiteScore
3.80
自引率
4.00%
发文量
40
期刊介绍: Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.
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