Diversity and Equity in Accounting : Emerging Issues, Challenges and Opportunities

This book discusses the role of diversity and equity in accounting, management control, governance, and auditing. These issues are increasingly relevant in both national and international debates. The volume analyzes recent literature and examines the role of diversity and equity as fundamental elements of corporate culture, determinants of the corporate growth model, and social justice. After framing the topic theoretically, the book conducts field analyses, collecting both secondary and primary data through qualitative and quantitative research methods, such as interviews, surveys, business case analyses, and documentary analyses of corporate practices on diversity and equity. The book provides an in-depth understanding and offers practical insights into the best (and worst) practices in diversity and equity within these fields. It will appeal to researchers in the social accounting domain and professionals seeking to integrate diversity and equity into business practices. The results presented are also relevant to policymakers who need to understand how to incentivize or regulate practices concerning diversity within corporate contexts.

Marisa Agostini is an Associate Professor of Accounting at the Venice School of Management, Ca’ Foscari University of Venice (Italy).

Valentina Beretta is a Senior Researcher in Sustainability Reporting, Governance and Ethics, and Business Administration, Department of Economics and Management at the University of Pavia (Italy).

Chiara Demartini is a Full Professor in Financial and Management Accounting at the Department of Economics and Management of the University of Pavia (Italy).

Alessandro Ghio is an Associate Professor of Management Control at ESCP Business School (France).

Sara Trucco is a Full Professor of Business Administration, Department of International Humanities and Social Sciences at Università degli Studi Internazionali di Roma (Italy).