Aug 2026· Financial Management· 0 citations· 41 references
Abstract
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.
At present, work related to the diverse needs of current and prospective accounting practitioners, regardless of how they identify, has come under attack, especially in the United States. Initiatives variously labeled as diversity, equity, and inclusion (DEI); diversity, equity, inclusion, and belonging (DEIB); equit...
Lauren Rukasuwan, Anton Lewis, Chevonne A. Alston et al.· Accounting Perspectives· 0 citations
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 Trum...
Anjali Joshi, Nilesh Kulkarni, Priti Samant· International journal of res...· 0 citations
Why do underrepresented individuals sit on some boards and not others? How do underrepresented individuals recategorize themselves and others as in-group members? Festivals and events are part of interlocking networks, with creative organizations providing content for them. Despite increasing importance of creative sec...
R. Rentschler, Uma Jogulu, B. Araújo· Event Management· 0 citations
Scheve and Stasavage (2016) argue that different fairness norms were historically linked to changes in tax progressivity. Based on this work, we explored three fairness principles underpinning tax rates determination: equality (i.e., the government should treat all citizens equally), ability to pay (i.e., rich individu...
Carmen Cervone, Caterina Suitner, Edoardo Bernucci et al.· Acta Psychologica· 0 citations
While governance performance is often regarded as the cornerstone of the Chinese Communist Party’s legitimacy, its capacity to sustain national identity among a generation socialized in prosperity remains a critical question. Challenging the assumption of a linear relationship, this article examines the mechanisms and...
Hong-Na Miao, Piao Long, Mao Li· Asian Survey· 0 citations
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