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Celebrating advances in LGBT+ diversity in the accountancy profession: Not letting idealistic purity become the enemy of progress

Jeffrey Unerman (Department of Accounting and Finance, Lancaster University Management School Lancaster University, Lancaster, UK)

Sustainability Accounting, Management and Policy Journal

ISSN: 2040-8021

Article publication date: 30 October 2018

Issue publication date: 22 November 2018

Abstract

Purpose

This paper aims to provide a commentary on evidence presented and issues raised by 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 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 squandering the opportunity to help achieve the progress they espouse and discouraging other firms embracing innovative diversity practices.

Originality/value

This study provides a counter perspective to some critical accounting arguments that appear to value idealism over progress.

Keywords

Citation

Unerman, J. (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, Vol. 9 No. 5, pp. 636-641. https://doi.org/10.1108/SAMPJ-08-2018-0207

Publisher

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Emerald Publishing Limited

Copyright © 2018, Emerald Publishing Limited