专业内利基身份和多样性的生态基础

IF 3.2 Q1 BUSINESS, FINANCE Journal of Accounting in Emerging Economies Pub Date : 2023-08-22 DOI:10.1108/jaee-10-2022-0313
A. Suryani, C. Helliar, Amanda Carter
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引用次数: 0

摘要

目的多样性和包容性是该行业的重点。本文调查了印度尼西亚的生态继承生态位,以及会计专业的学生选择了哪些雇主,以及这是否会带来一个多样化和包容性的职业。作者将多样性概念化为包括专业会计师事务所在内的行业的需求,将包容性概念化为希望进入该行业的个人的供给。设计/方法/方法使用多项逻辑回归和路径模型分析了1377份对决定职业道路的学生的问卷调查。调查结果表明,该行业缺乏多样性是由生态背景造成的,构建了一个地方生态位,阻碍了多样性。这在种族、性别和教育方面表现得很明显,当地的利基市场由从B级私立大学招募的中国男性组成。为了将多样性和包容性带入工作场所,该职业需要吸引来自多方面群体的人,并将生态位基础与职业前景的期望相匹配。非华裔女性需要成为榜样和开拓者,以建立一个多样化的职业。这样,公众利益将得到更好的服务。独创性/价值本研究以小众构建为理论框架,表明职业需要采取行动,才能真正多样化和包容性。
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Ecological underpinnings of niche identity and diversity within the profession
PurposeDiversity and inclusion is a key focus of the profession. This paper investigates the ecological inherited niche of Indonesia and which employers accounting students choose and whether this will result in a diverse and inclusive profession. The authors conceptualise diversity as the demand-from the profession encompassing professional accounting firms, and inclusion as the supply of individuals wishing to enter the profession.Design/methodology/approachThe 1377 responses to a questionnaire survey of students deciding on their career paths were analysed using a multinomial logistic regression and path model.FindingsThe findings show that a lack of diversity in the profession is caused by the ecological background, constructing a local niche, that prevents diversity. This is manifest in ethnicity, gender and education, whereby the local niche consists of Chinese males recruited from B-rated private universities. To bring diversity and inclusivity into the workplace, the profession needs to entice people from multi-faceted groups and match ecological niche underpinnings to expectations of the professional landscape. Non-Chinese females are needed to become role models and trail blazers to establish a diverse profession. The public interest will then be better served.Originality/valueThis study uses niche construction as the theoretical framing and demonstrates that the profession needs to take action to become truly diverse and inclusive.
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来源期刊
CiteScore
5.80
自引率
13.00%
发文量
38
期刊最新文献
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