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

ABSTRACT 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.

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Publication Details

Journal
Accounting Perspectives
Published
2026-07-27
DOI
https://doi.org/10.1111/1911-3838.70030
Primary Topic
Gender Diversity and Inequality
Type
article
Field-Weighted Citation Impact
0.00
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article

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

Charles H. Cho, Narjis F. Karani
Accounting Perspectives
Gender Diversity and Inequality
article

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

Charles H. Cho, Narjis F. Karani
article en

Abstract

ABSTRACT 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.

Accounting Perspectives
York University (CA), Canadian Physiotherapy Association (CA)
Reduced inequalities
Openalex Percentile: Top 4%
Gender Diversity and Inequality
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Beyond Representation: From Pseudo‐Diversity to Authentic Inclusion in the Accounting Profession — Charles H. Cho, Narjis F. Karani · Accounting Perspectives (2026) | TGRS Research Map | TGRS