Editorial: Equality, diversity and inclusion in accounting

4)) demonstrate continuing interest in the subject even though their focus typically centers around issues of gender in accounting.Nonetheless, further research is called for on the topic of diversity, equality and inclusion in accounting beyond a focus on gender alone.This special issue uses gender as a cross cutting theme through which to explore wider categories of diversity in line with developments in theorization of gender and intersectionality (Anderson-Gough, Grey, & Robson, 2005;Czarniawska, 2008;Kornberger, Carter, & Ross-Smith, 2010).In this special issue we acknowledge a multitude of interesting and differing perspectives on diversity.It is time, we believe, for the critical accounting community to take stock of the advances made by newly emerging theoretical insights and to initiate more profound reflection on the sobering question: Where should our research and practice go from here?The studies included in this special issue suggest new directions for answering this question, building, as they do, on the important contributions and insights of critical accounting research yet advancing it further.This issue of diversity, equality and inclusion in accounting is timely for a number of reasons.Firstly, the financialization of the workplace has elevated the role of accounting in organizations to a level whereby financial performance and shareholder value creation are the central goals (Cushen, 2013;Gleadle & Haslam, 2010;Gleadle, Haslam, & Yin, 2014).At the level of the individual employee, accountability and work intensification are often experienced (Cushen, 2013, p.316).From a business perspective, the accounting industry needs to consistently attract and retain highly skilled employees from the breadth of the population.According to a report undertaken by Randstad, it is claimed that by 2050, the UK accountancy and finance sector will suffer a shortfall in the workforce by some 10,200 accountants (Randstad, 2013). 1 The report claims that more must be done to ensure that the most talented remain in the UK and indeed in the profession.This therefore applies to all employees regardless of differences along the lines of ethnicity, gender, sexual orientation and class if they are to succeed in the sector.For example, making provisions for maternity/paternity and dependency leave for employees though costly for organizations, is likely to generate huge payoffs as these provisions can aid employee retention (Haynes, 2008b). 2 The accounting sector therefore needs to continue to modify its strategies for retention and recruitment against the backdrop of intense financialization if it is to retain its workforce.Secondly, although issues concerning equality are enshrined in human rights legislation, Sikka (2011) argues that within the corporate world, human rights has appeared to be problematic for organizations as they have been secondary to profit 1 A variety of reasons have been put forward for this projection ranging from a shrinkage in the proportion of the workforce who will be available to work, to that of restrictive migration policy.2 Some firms, such as Deloitte have made significant investment in these areas and do offer such provisions such as providing primary caregivers with up to eight weeks of paid paternity leave and also offering emergency back-up dependent care to employees (Deloitte, 2015; p.iii).