Accounting Faculty Perceptions Regarding Diversity Issues and Academic Environment

Abstract

Recently, the Association for the Advancement of Collegiate Schools of Business (AACSB) International began requiring a descriptive summary of strategies used to address and ensure diversity, particularly when determining an institution's eligibility for accreditation. As a result, business schools (accounting programs) will have to define diversity with respect to their missions and cultural contexts (demographic make-up). Therefore, this study's objective is to provide comparisons between majority and minority accounting faculty respondents regarding diversity issues and the current academic environment. Survey results indicate women (Caucasian) and minorities, more so than men (Caucasian), feel departments are not diverse with respect to gender and race, and cite under-representation in terms of tenure and higher ranks. The respondents' written comments note current problems with diversity initiatives related to reverse discrimination, “window dressing” rather than real commitment, and market constraints (supply and soaring salaries). While three-fourths of the respondents are comfortable with their current work environment, about 30 percent of the women and 23 percent of the minorities perceive gender and ethnic discrimination, respectively. Although somewhat more women and minorities want to leave their current institution, all three groups agree the top two reasons are for more money and a better academic environment.