Unerman, Jeffrey (2018) Celebrating advances in LGBT+ diversity in the accountancy profession:Not letting idealistic purity become the enemy of progress. Sustainability Accounting, Management and Policy Journal, 9 (5). pp. 636-641. ISSN 2040-8021
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Abstract
Purpose: This paper provides a commentary on evidence presented and issues raised in Egan (2018) regarding LGBT+ diversity initiatives in the accountancy profession. Design/methodology/approach: This paper is an invited commentary based on the author’s experiences of LGBT+ and other diversity initiatives in the profession. Findings: There is cause for optimism in how far the profession has progressed in some countries on supporting LGBT+ (and other forms of) diversity. Practical implications: As the multinational accountancy firms can be agents for change in countries where there remains considerable discrimination and hostility to LGBT+ (and other) communities, constructive critique to help further improve the firms’ innovative actions on LGBT+ and other diversity issues could have a major positive impact on social justice. Egan (2018) is an example of such constructive critique. Social implications: Where other academic studies take a disparagingly critical approach they risk both (1) squandering the opportunity to help achieve the progress they espouse and (2) discouraging other firms embracing innovative diversity practices. Originality/value: Provides a counter perspective to some Critical Accounting arguments that appear to value idealism over progress.