{"title":"会计师事务所对多元化人才的投资:向历史悠久的黑人学院和大学(HBCUs)提供慈善捐赠的证据","authors":"Elizabeth N. Cowle, Michelle A. Draeger, K. Smith","doi":"10.2308/horizons-2022-067","DOIUrl":null,"url":null,"abstract":"\n The accounting profession suffers from diversity, equity, inclusion, and belonging (DEIB) deficiencies. Although the largest accounting firms have touted their investments in diversity efforts, the extent to which firms have invested in recruiting diverse talent is unclear. Using accounting firms’ charitable giving data, we show that, although firm giving to historically Black colleges and universities (HBCUs) has increased over time, the total allocation percentage to HBCUs has remained relatively stagnant. Further, monetary giving to HBCUs is concentrated among a few HBCUs with higher prestige, and all HBCUs receive relatively little overall compared with predominantly white institutions (PWIs). Discussions with HBCU accounting faculty and accounting firm professionals support our main findings and suggest additional forms of investment that accounting firms can leverage to help address DEIB deficiencies. Overall, our study provides actionable recommendations that can inform public accounting firms’ efforts as they seek to develop a more diverse workforce.\n Data Availability: Data are available upon request.\n JEL Classifications: M41.","PeriodicalId":51419,"journal":{"name":"Accounting Horizons","volume":null,"pages":null},"PeriodicalIF":2.2000,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Accounting Firm Investment in Diverse Talent: Evidence from Charitable Giving to Historically Black Colleges and Universities (HBCUs)\",\"authors\":\"Elizabeth N. Cowle, Michelle A. Draeger, K. Smith\",\"doi\":\"10.2308/horizons-2022-067\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\\n The accounting profession suffers from diversity, equity, inclusion, and belonging (DEIB) deficiencies. Although the largest accounting firms have touted their investments in diversity efforts, the extent to which firms have invested in recruiting diverse talent is unclear. Using accounting firms’ charitable giving data, we show that, although firm giving to historically Black colleges and universities (HBCUs) has increased over time, the total allocation percentage to HBCUs has remained relatively stagnant. Further, monetary giving to HBCUs is concentrated among a few HBCUs with higher prestige, and all HBCUs receive relatively little overall compared with predominantly white institutions (PWIs). Discussions with HBCU accounting faculty and accounting firm professionals support our main findings and suggest additional forms of investment that accounting firms can leverage to help address DEIB deficiencies. Overall, our study provides actionable recommendations that can inform public accounting firms’ efforts as they seek to develop a more diverse workforce.\\n Data Availability: Data are available upon request.\\n JEL Classifications: M41.\",\"PeriodicalId\":51419,\"journal\":{\"name\":\"Accounting Horizons\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":2.2000,\"publicationDate\":\"2024-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting Horizons\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://doi.org/10.2308/horizons-2022-067\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Horizons","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.2308/horizons-2022-067","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Accounting Firm Investment in Diverse Talent: Evidence from Charitable Giving to Historically Black Colleges and Universities (HBCUs)
The accounting profession suffers from diversity, equity, inclusion, and belonging (DEIB) deficiencies. Although the largest accounting firms have touted their investments in diversity efforts, the extent to which firms have invested in recruiting diverse talent is unclear. Using accounting firms’ charitable giving data, we show that, although firm giving to historically Black colleges and universities (HBCUs) has increased over time, the total allocation percentage to HBCUs has remained relatively stagnant. Further, monetary giving to HBCUs is concentrated among a few HBCUs with higher prestige, and all HBCUs receive relatively little overall compared with predominantly white institutions (PWIs). Discussions with HBCU accounting faculty and accounting firm professionals support our main findings and suggest additional forms of investment that accounting firms can leverage to help address DEIB deficiencies. Overall, our study provides actionable recommendations that can inform public accounting firms’ efforts as they seek to develop a more diverse workforce.
Data Availability: Data are available upon request.
JEL Classifications: M41.
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.