About First Steps September 10, 2020 Diversity Section Letter to AAA Leadership October 12, 2020 AAA Board Management Team Response NEWMarch 2021 DEI Task Force Recommendations NEWApril 2021 AAA Board Interim Response DEI Task Force About this Resource Resources An Introduction to LGBTQ+ Inclusiveness and Allyship, provided by the Diversity Movement This hour-long webinar from May 2021 discusses the terminology of LGBTQIAP+ under the umbrella of the re-invented term "queer" where identity and sexual orientation are distinct concepts with diverse perspectives. The webinar also provides tips to show up for LGBTQ+ colleagues, and points for, as well as barriers to, developing allyship. Susie Silver concludes with a call to commit to one new action in the next 30 days. We suggest this webinar is a good place to start. View the Webinar Reaching Out MBA Reaching Out MBA's mission is to increase the influence of the LGBT+ community in business by educating, inspiring, and connecting MBA students and alumni. They are a community of LGBT+ MBAs and other professionals with ever-growing diversity in sexual orientations, gender identities, and races and ethnicities. "One of our strengths is the unique perspective we bring through the intersectionality of our identities across underrepresented groups." Learn More Spotlight on LGBTQIAP+ Harvey Milk (1930–1978) Gay rights activist and community leader Harvey Milk made history when he became one of the first openly gay officials in the United States in 1977 when he was elected to San Francisco's Board of Supervisors. He was tragically shot and killed the following year, and numerous books and films have been made about his life. Learn More Research Does Lesbian and Gay Friendliness Pay Off? A New Look at LGBT Policies and Firm Performance,Veda Fatmy, John Kihn, Jukka Sihvonen, and Sami Vähämaa (Accounting and Finance, forthcoming; available on SSRN 2020; Presented at 2017 AAA Diversity Section Meeting) Based on archival data from 657 publicly traded organizations, the authors conclude, “Taken as a whole, our empirical findings provide strong evidence to suggest that LGBT-friendly corporate policies enhance firm performance. These findings can be considered to support the view that socially progressive corporate policies and diversity management pay off and create value for the firm.” Pride Against Prejudice? The Stakes of Concealment and Disclosure of a Stigmatized Identity for Gay and Lesbian Auditors, Sebastien Stenger and Thomas J. Roulet (2018 Work Employment and Society) Based on participant observation and semi-structured interviews, the study finds that gay and lesbian auditors experience stigma and subtle discrimination leading them to conceal their identity, often negatively affecting their socialization into the firm. The authors conclude that this result "confirms that professional service firms may promote behaviours that clash with broader social norms." Though the data for this study was gathered about a decade ago in France, recent U.S. data (see the IMA/CalCPA research in the next column) report similar results and conclusions. Diversifying U.S. Accounting Talent: A Critical Imperative to Achieve Transformational Outcomes, 2021 Institute of Management Accountants (IMA) and the California Society of CPAs (CalCPA)Based on surveys and interviews, the study reports that 60 percent of the LGBTQIAP+ respondents believe "Leaders demonstrate unfair prejudice or bias against persons who identify as LGBTQIA, which negatively affects promotion." The study also reports that, in turn, over 30 percent indicate they have left companies and about 20 percent have left the profession because of lack of inclusion. The study concludes that “without targeted and coordinated efforts to improve diversity, recognize talent equitably, and foster an inclusive environment, the profession may risk losing the race for relevance." Queering Accounting: Opening Up and Connecting Professional Services Firms, Nicholas McGuigan , Alessandro Ghio (2018 Sustainability Accounting, Management and Policy Journal) The authors provide a commentary urging professional service firms and academic researchers to "open up and connect to cultural identification, theory, research ideas, methodologies and research impact and dissemination" surrounding the "lifeworlds" of LGBTQI communities to overcome heteronormativity in accounting. By embracing the unique aspects of LGBTQI culture and identity (instead of simple acceptance or assimilation), professional service firms can obtain new perspectives that enable true diversity and inclusion at the workplace, benefiting the accounting profession. Spotlight on Implicit Bias Dr. Ashley Shelby Rosette is one of the foremost scholars at the intersection of race, gender, and leadership. Check out a recent example, The Natural Hair Bias in Job Recruitment - Christy Zhou Koval, Ashleigh Shelby Rosette, 2020 (sagepub.com). We look forward to learning more from Dr. Rosette at the 2021 Annual Meeting. Harvard Implicit Bias test - a quick personal test with instant results. An instructional exercise in gender bias, Journal of Accounting Education Beth M. Ritter, Alexsiara Bynum, Marcia Gumpertz, Tayah Lin Butler. Teaching and educational notes including a classroom exercise to demonstrate gender bias in hiring or promotion activities, which generates vigorous discussion about implicit bias in decision-making. Racial/ethnic and national origin bias in SET. Lei Wang, Jorge A. Gonzalez. Documented racial, ethnic, and foreign origin bias in student evaluations casts doubt on the use of student evaluations in performance evaluation and compensation decisions, Awareness Reduces Racial Bias Devin G. Pope, Joseph Price, Justin Wolfers. Using widespread media reports surrounding evidence of referee racial bias in the NBA, the authors find bias disappears after the media attention suggesting that awareness of racial bias provides a meaningful intervention for change. Duration: 40:22Permission: Granted to Get Rid of Your BS (Bias Synapse) Risha Grant, Annual Meeting 2020 Plenary Speaker Risha starts about 3 minutes into the recording Unconscious Bias We all have a variety of implicit biases; sometimes positive and sometimes negative. Check out this short video that includes 5 primary types of bias. Though awareness is not a solution, recognizing our own biases is required before we can work to correct them. Microaggression Development and Understanding Understanding the everyday verbal, nonverbal, and environmental slights, snubs, or insults, whether intentional or unintentional, that communicate hostile, derogatory, or negative messages to target persons based solely upon their marginalized group membership Which line is longer (and just what is implicit bias, exactly?) Implicit bias is highly controversial, but happens to everyone all of the time.Click here to learn more. Visit Dr. Sybil Collins Mobley (1925-2015) will be a 2021 inductee into the Accounting Hall of Fame Learn more here Learn and Share Teaching Learning and Curriculum Section's DEI Book Club Downloadable Resource: Black History PPT deck free for classroom use Learn more about implicit bias: Take the Harvard Implicit Association Test Mitch Landrieu Tearing Down the Statues Visit theAAA Diversity Section Website Click Here to Learn More at the AAA DEI Resource Site Spotlights on DEI Heather McGhee Heather McGhee is an American political commentator and political strategist, currently a distinguished senior fellow and former president of Demos, a non-profit progressive U.S. think tank. A noted legal expert in economic and social policy, she uses historical illustrations from the mortgage subprime crisis and desegregation in the 60s to reveal the fallacy of zero-sum thinking that what is good for one group must come at the cost of another group. Check out her Ted Talk Racism has a Cost for Everyone: View Heather's TED talk Caitlin Rosenthal Caitlin Rosenthal is a business historian focused on the evolution of data practices, information technologies, and labor management. She is particularly interested in the intersections of innovation and violence, and her first book, Accounting for Slavery, explores the business history of plantation slavery in the U.S. South, Jamaica, and Barbados. An associate professor at UC Berkeley, she teaches undergraduate courses exploring the history of capitalism, the history of quantification, and the history of slavery. Listen to some of Caitlin's interviews and op-eds here Visit the AAA Diversity Section website Permission Granted to Get Rid of Your BS (Bias Synapse) TEACHING, LEARNING, AND CURRICULUM SECTION'S DIVERSITY, EQUITY, AND INCLUSION CONVERSATION Are you interested in understanding how to support diversity, equity, and inclusion in the accounting academy, the profession, and the larger community? If so, join the TLC Section for a year-long conversation on diversity, equity, and inclusion. Each quarter, we will read and discuss a book that addresses different DEI topics. Monthly meetings will be held that (1) discuss the concepts of the book, (2) discuss action items, and (3) report back on successes and struggles in implementation. All meetings will be held via Zoom and will be 90 minutes in length. Our next meeting is Friday, March 26, 2021 from 12:30 pm-2:00 pm Eastern. We will be discussing Race Talk and the Conspiracy of Silence: Understanding and Facilitating Difficult Dialogues on Race by Derald Wing Sue. Please join us! REGISTER NOW After registering, you will receive a confirmation email containing information about joining the meeting. DEI Task Force Read the Task Force Charge Marc Rubin, Chair AAA Past President and Professor Emeritus and former Dean and Mitchell P. Rales Chair in Business Leadership of the Farmer School of Business at Miami University Marc Rubin is Professor Emeritus and former Dean and Mitchell P. Rales Chair in Business Leadership of the Farmer School of Business at Miami University. He served as the chair of the accountancy department at FSB from 2003 to 2017. He previously was on the faculty of the University of North Carolina at Chapel Hill. He earned a B.S. in accounting from Miami University, a M.A.S. from the University of Illinois and a Ph.D. from the University of Texas and is a CPA and has experience with a national accounting firm. Marc has won teaching awards at both Miami University and the University of North Carolina. He has published in a number of leading journals including The Accounting Review, Journal of Accounting and Public Policy, and Research in Government & Nonprofit Accounting. Marc also has authored research reports for the Financial Accounting Foundation and Governmental Accounting Standards Board. He is a past president of the American Accounting Association (2018-2019). He previously served in many capacities including as an officer in both the Government and Nonprofit Section and the Accounting Program Leaders Group, chair of the Membership Advisory Committee and co-chair of the 2013 annual meeting. Marc has also served on various committees of the American Institute of Certified Public Accountants. Robert D. Allen The University of Utah, and AAA President-Elect Robert D. Allen is a Professor and David Eccles Faculty Scholar at the University of Utah. Bob's interest in auditing research began during his professional experience with Deloitte in Los Angeles. His research is published in various journals including The Accounting Review, Auditing: A Journal of Practice & Theory, Accounting Horizons, and Issues in Accounting Education. Bob is the recipient of the 2008 American Accounting Association/Deloitte Wildman Medal. He is the recipient of multiple teaching awards including the 2018 American Accounting Association/J. Michael and Mary Anne Cook/Deloitte Foundation Prize for Graduate Teaching in Accounting, the University of Utah Distinguished Teaching Award, and the University of Utah Student's Choice Award for Teaching. In 2005, he received the Utah Outstanding Educator Award presented by the Utah Association of CPAs. In 2020, Bob was elected President-Elect of the American Accounting Association. He regularly delivers customized executive education programs to a variety of corporate clients and has experience as an expert witness. He served as Director of the School of Accounting at the University of Utah from 2005 to 2009. He served as Council Chair of the American Accounting Association from 2011-2013. He served as Board President of The Road Home from 2016-2017. Stephanie Austin AAA Co-Director of Publications/Senior Managing Editor Stephanie Austin is a Co-Director of Publications at the American Accounting Association. She has served as the Senior Managing Editor of The Accounting Review since January 2016. Stephanie has also managed Auditing: A Journal of Practice & Theory, Journal of Management Accounting Research, and Journal of Information Systems. Stephanie works closely with Publications Committee and Sections to improve the impact and scope of accounting research, implements the Board and Council's strategies and policies governing the AAA's collection of 17 journals in accounting literature, and engages with authors, reviewers, and editors worldwide. She has received the Outstanding Service Award from both the Auditing and Accounting Information System sections and is the first AAA staff member in the history of the AAA to be given these awards. Ken Bouyer EY Americas Director of Inclusiveness Recruiting As EY Americas Director of Inclusiveness Recruiting, Ken develops and implements the recruiting strategy to build and attract diverse and inclusive talent pools for EY Americas member firms. Ken frequently serves as a spokesperson on diversity and recruiting trends. Prior to his current role, Ken was a Director in the US firm’s Consulting Services practice, supporting various global internal audit clients. He is a member of the Executive Leadership Council and serves on the Board of Trustees of Manhattan College, North Carolina A&T’s Dean’s Advisory Council and Arizona State University’s Accounting Advisory Board. He is a current Corporate Advisory Board Member of the National Association of Black Accountants and Association of Latino Professionals for America, earning ALPFA’s 2018 Lifetime Achievement Award. Ken is also a Corporate Advisory Board Member of Ascend, which is the largest, non-profit Pan-Asian organization for business professionals in North America. Ken is the past Chair and current member of the American Institute of Certified Public Accountants’ (AICPA) National Commission on Diversity & Inclusion. Previously, Ken was a Board Member and International President of Beta Alpha Psi and a board member and Chair of the Audit Committee for the American Accounting Association. Ann C. Dzuranin Northern Illinois University, AAA Board Director Focusing on Membership (and Diversity) Dr. Ann C. Dzuranin is the Dean’s Distinguished Professor of Analytics in Accounting at Northern Illinois University. She earned her B.S. from Fairleigh Dickinson University, her MBA from New York University, and her Ph.D. from the University of South Florida. Ann is a CPA (NJ) with 15 years of experience in both public and corporate accounting. Ann conducts behavioral research in management accounting decision making and the ways in which accounting information systems interact with those decisions. Her publications include Issues in Accounting Education, Journal of Information Systems, Journal of Business Ethics, Management Accounting Quarterly, Journal of Corporate Accounting and Finance, and the Journal of Accounting Education. Ann received the 2018 American Accounting Association’s Innovation in Accounting Education Award for her work in data analytics curriculum development. Ann’s work in data analytics has resulted in invitations to present on Data Analytics and Accounting curriculum at both academic and professional conferences. Her presentations have reached over 1,800 people and her materials have been shared with more than 60 universities. Norma Montague Wake Forest University and Vice President of the AAA Diversity Section Norma Montague, Associate Dean of Master of Science in Management (MSM) Program and Assistant Professor of Accounting at Wake Forest University, has a B.A. and M.A. in Accounting from North Carolina State University. Norma has taught courses in both English and Spanish as an instructor at Central Carolina Community College in Sanford, NC. She was a graduate accounting instructor while pursuing her Ph.D. in Accounting at University of South Florida and earned the Emerging Scholar Award at the KPMG Ph.D. Project Accounting DSA Conference in August 2010. She currently teaches financial accounting and auditing courses in the School of Business's undergraduate program and the Master of Science in Accountancy program. In 2013, Norma was awarded the T.B. Rose Fellowship in Business award, which recognizes a notable innovation or initiative related to instruction to our undergraduate or graduate programs. Her research interests are primarily in the areas of auditing with a behavioral decision-making focus. Blane Ruschak KPMG and The PhD Project Blane Ruschak’s current role includes serving as the President of the KPMG U.S. Foundation, Inc.(Foundation) where he oversees the strategy and operations for the Foundation which includes the Matching Gift Program, Disaster Relief Fund, KPMG Family for Literacy Fund, the Foundation and the Women’s PGA/Future Leaders program. He also serves as the President of The PhD Project where he oversees the strategy and operations of The PhD Project which is a program designed to create more diverse business leaders by supporting diverse professionals to get their PhD in business and become role models in the classroom, academic administration and academic leadership positions. In his previous role as Executive Director of Campus Recruiting and University Relations, he served on the Professional Partner advisory group for Beta Alpha Psi after completing his three year presidency term, served on the Board of Directors of the Education Foundation for Women in Accounting, and served on the AICPA Pre-certification Executive Education Committee (PcEEC), the Accounting Program Leadership Group (APLG) Board of Directors, and the Board of the Federation of Schools of Accountancy (FSA). He lives in Charleston, South Carolina and works out of the Montvale, New Jersey National Office. Sandra W. Shelton DePaul University and AAA Council Member (Diversity Section Representative) Sandra W. Shelton is the KPMG Distinguished Professor of Accountancy and the Director of the Internal Auditing Program in the School of Accountancy & MIS, Driehaus College of Business at DePaul University, where she has served has a member of the faculty since the fall of 1994. She was recognized as Educator of the Year by the Chicago Chapter of the Institute of Internal Auditors (2008 & 2014). She was recognized as a 2014 Inductee in The PhD Project Hall of Fame as one of a select few who have inspired many. Sandra’s research interests focus on judgment and decision-making issues with financial information. She has published in The Accounting Review, Accounting Horizons, ABACUS, Managerial Auditing, CPA Journal, Advances in International Accounting, Strategic Finance, Research in Accounting Regulation, and other academic and practitioner journals. She teaches undergraduate and graduate Auditing, Fraud Examination, and Internal Auditing and Corporate Governance classes. She teaches in the School of Accountancy and a course in the Finance Department. Sandra serves on the boards of Evanston Community Foundation, Second Baptist Church (Trustee), North Shore Chapter of the Links, Inc. (President), and the Pioneering Healthier Communities Evanston Task Force. She has served on the boards of McGaw YMCA, Community Economic Development Corporation (Cook County), as well as the Blue Ribbon Committee of the City of Evanston. She is a member of the American Accounting Association, The Institute of Internal Auditors, Illinois CPA Society, American Institute of Certified Public Accountants, and the Association of Certified Fraud Examiners. Purpose The purpose of this AAA website is two-fold. First, we seek to transparently communicate our progress on taking concrete actions to demonstrate our commitment to Diversity, Equity, and Inclusion. Second, we seek to provide a variety of internal and external learning resources related to Diversity, Equity, and Inclusion. In addition, we have formed a task force to understand and improve DEI issues in academic accountancy. Disclaimer The views, information, or opinions expressed in third-party content are solely those of the individuals involved and do not necessarily represent those of the American Accounting Association and its employees. Diversity in the Classroom Be Courageous Panel Addressing Racial Disparities in Accounting Behavioral Research on Diversity Leading a Virtual Classroom Inclusively Center Joe Cramer Tribute Registrationis open!