The Hitchhiker's Guide to an Inclusive Accounting Profession: Navigating the Shifting Sands of DEI

The End of DEI

Diversity, equity, and inclusion (DEI) is one of the most polarizing issues in business and society. Advocates claim that DEI enhances fairness, while critics argue it undermines meritocracy. The problems often stem from the practice of DEI—reducing it to demographic diversity—rather than its principle. This paper proposes an alternative framework—Potential, Synergy, and Inclusion—that preserves DEI's objectives while addressing its weaknesses. Potential emphasizes recruiting individuals for their capacity to create future value rather than past achievements. Demographics can be informative about an applicant's trajectory, but many other aspects of their background are also relevant. Synergy focuses on building teams with complementary skills and perspectives. One such synergy arises from cognitive diversity, for which demographics are only a partial source. Inclusion enables employees to voice ideas, challenge norms, and overcome structural frictions. While DEI is viewed as advancing only minority groups and primarily aligned with one side of the political spectrum, the proposed approach seeks to grow the pie for the benefit of all.

Diversity, Equity and Inclusion in India, Future Outlook amid Changing Global Narratives

This research explores the evolving landscape of Diversity, Equity, and Inclusion (DEI) within the Indian corporate sector, with a particular focus on the perspectives and practices of Human Resource professionals. Against the backdrop of global socio-political shifts—such as the rollback of DEI mandates under the Trump administration in the United States—this study aims to assess how DEI is conceptualized, implemented, and received in the Indian context. The paper begins by defining DEI in the workplace, emphasizing its strategic importance in promoting inclusive cultures and equitable opportunities across diverse workforces. Utilizing a quantitative approach, primary data was collected through structured questionnaires distributed to HR professionals across various sectors. The analysis employed descriptive statistics, Chi-Square tests, and ANOVA to evaluate relationships between organizational type, leadership support, implementation challenges, and anticipated future trends in DEI. Key findings reveal both progressive efforts and significant resistance—particularly toward diverse hiring initiatives—highlighting the complexity of embedding DEI deeply into organizational strategy. The study concludes with practical recommendations for strengthening DEI frameworks in Indian organizations, while also acknowledging the limitations of self-reported data and sample scope. This research contributes to a localized understanding of DEI and offers insights that can inform policy, leadership development, and long-term strategic planning.

Beyond Representation: From Pseudo‐Diversity to Authentic Inclusion in the Accounting Profession

Canada's rapidly evolving demographic landscape presents Canadian accounting firms and practitioners with both an imperative and an opportunity to employ diverse accounting professionals—yet despite widespread adoption of diversity, equity, and inclusion (DEI) initiatives, a persistent gap exists between stated commitments and realized outcomes, causing minority employees to leave the workforce, assimilate, or burn out at disproportionate rates. In this research‐informed commentary, we argue that this gap between diversity and inclusion is not accidental: It is produced by specific, identifiable organizational failures that can be addressed. We introduce the concept of “pseudo‐diversity”—an apparent demographic representation that fails to foster genuine inclusion and produces assimilation and attrition rather than belonging. Drawing on established research, we examine two specific mechanisms through which inclusion fails within Canadian accounting workplaces: the partial acknowledgment of minority employees' lived experiences and the systematic transfer of DEI responsibility onto the minority employees most affected by exclusion. For each mechanism, we provide concrete, evidence‐grounded recommendations directed at accounting firm leaders and practitioners. We conclude that authentic inclusion requires proactive structural change—eliminating the conditions that force assimilation and building organizational infrastructure for belonging. Firms that achieve this will hold a meaningful competitive advantage in both talent acquisition and client service as Canada's demographic transformation continues.

A Study on Constructing Organizational Diversity, Equity, and Inclusion Indicators From the Perspective of Workplace Civility

Globalization and social evolution have transformed organizations, especially in managing diverse and multigenerational workforces. Workplace civility, defined by respectful, inclusive, and fair interactions, has become essential for sustaining talent and enhancing competitiveness. However, limited research has examined how civility supports strategic diversity, equity, and inclusion (DEI) advancement. This study addresses this gap in the high‐tech industry, where DEI is critical amid rapid innovation and intense competitive pressure. Using a modified Delphi method and fuzzy analytic hierarchy process (FAHP), the study develops a DEI indicator framework based on workplace civility. The framework contains three dimensions and 18 indicators: diversity (e.g., implicit and explicit diversity and intergenerational communication), equity (e.g., legitimate authority and transparent systems), and inclusion (e.g., belonging, empathy, and active listening). Based on responses from 31 HR experts with DEI experience, the weighted importance of the three dimensions is equity (0.431), diversity (0.363), and inclusion (0.206). The leading indicators are “legitimate exercise of rights and responsibilities,” “diversity awareness building,” and “team consciousness.” The study recommends institutionalizing civility, preventing power abuse, and fostering respectful communication to build an inclusive and innovative culture. These practices can strengthen DEI outcomes and support long‐term organizational success.

Fade to Blue: The 2024 Thai Senate and the Rise of Transactional Conservatism

Banality of Privilege: Examining Why EDI Is Under Assault Through the Case of the Ontario Equity Policy

Grounded in extensive interviews with teachers and school-level administrators in Ontario, Canada, this article proposes banality of privilege as a primary reason for why EDI has turned into a performative act, which facilitated its attack. To make banality of privilege concrete, we suggested three forces and six tenets that helped us in our data analysis. Collected through interviews with teachers and school administrators between 2024–2025, the data show that embedded institutional barriers are the frontline of all issues that hinder effective communication, implementation, and administration of EDI policy; and that, among these barriers, the primary obstacle to a meaningful EDI implementation is not financial constraint, but a systemic lack of buy-in or interest convergence, specifically at the leadership level. This lack of buy-in from leadership, we show, trickles down to staff and the broader school community, resulting in low engagement and missed opportunities for meaningful inclusion. This not only renders EDI performative, but it gives reasons for why it is under attack. For those of us who are working toward a just world, we conclude, we need to be mindful of this situation and address the concerns of the EDI critics.