DEIB Resources Page
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Spotlight on Theresa Hammond, Ph.D.
Dr. Theresa Hammond is a Professor of Accounting and the Senior Assistant Dean of Diversity, Equity, Inclusion and Belonging at San Francisco State University. We honor her long-standing dedication and passion for increasing diversity, which has significantly impacted academia. Her work continues to inspire future generations of business professionals. Notably, Dr. Hammond was inducted into the PhD Project Hall of Fame in 2023 for her inspiring impact on underrepresented minority business doctoral students and faculty. She was also named a Distinguished Alumni by the Department of Accounting and Information Systems at the University of Wisconsin-Madison for her groundbreaking research. Based on her dissertation, Dr. Hammond authored the influential book “A White-Collar Profession: African American Certified Public Accountants Since 1921.”
Dr. Hammond has been a champion of diversity at the AAA and was instrumental in establishing the Association's DEIB Resource Page. For her latest work, co-authored with Alessandro Ghio, see Chapter 23, titled "Queer Accounting Voices: Accounting Academics' Oral Stories," in the Handbook of Accounting in Society (e-elgar.com). Additionally, you can read her recent AAA publication with Sedzani Musundwa, "Black Chartered Accountants in Post-Apartheid South Africa," available here.
Spotlight on 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.
Resources
Queer accounting voices: Accounting academics' oral stories," by Alessandro Ghio and T. Hammond.
This draft was submitted in February 2023 for the upcoming Handbook of Accounting in Society, edited by Hendrick Vollmer (Edward Elgar Publishing).
LGBTQ+ Aspects of Classroom Inclusivity, Including Pronoun Usage
View an excerpt regarding the gender spectrum from The Inclusive Classroom (free course), here
Key practices and tips outlined in the module are available to download here.
AICPA and CIMA's “LGBTQ+ Inclusion in Action Toolkit: How to Advance from Idle to Ally to Advocate” Learn More
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 WebinarTransgender Day of Remembrance
Transgender Day of Remembrance (TDOR) is an annual observance on November 20 that honors the memory of the transgender people whose lives were lost in acts of anti-transgender violence.
Learn MoreReaching 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 MoreResearch
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.