Issues concerning the employment and employability of disabled people in UK accounting firms: An analysis of the views of human resource managers as employment gatekeepers

British Accounting Review

Volumn 39, Issue 1, 2007, Pages 15-38

  Duff, Angus ^a   Ferguson, John ^b   Gilmore, Karen ^a  

^a UNIVERSITY OF THE WEST OF SCOTLAND   (United Kingdom)

^b UNIVERSITY OF DUNDEE   (United Kingdom)

Author keywords

Accounting firms; Disability; Disability Discrimination Act; Discrimination; Medical model of disability; Social model of disability; Voluntary initiative

Indexed keywords

EID: 33847066416     PISSN: 08908389     EISSN: 10958347     Source Type: Journal    
DOI: 10.1016/j.bar.2006.08.003     Document Type: Article

References (98)

1. Accountancy Age, 2003. 2005. Top 50 firms, www.accountancyage.com
2. Adams C., and McPhail K. Reporting and the politics of difference: (Non) disclosure on ethnic minorities. Abacus 40 3 (2004) 405-435
3. Anderson-Gough F., Grey C., and Robson K. Making up accountants: The Organizational and Professional Socialization of Trainee Accountants (2001), Ashgate, Aldershot
4. Anderson-Gough F., Grey C., and Robson K. "Helping them to forget..." the organizational embedding of gender relations in public audit firms. Accounting, Organizations and Society 30 (2005) 469-490
5. Barnes C. Disability and Employment Working Paper (1992), Department of Sociology and Social Policy, University of Leeds
6. Barnes C. A working social model? Disability, work and politics in the 21st century. Critical Social Policy 20 4 (2000) 441-457
7. Barnes C. What a difference a decade makes: reflections on doing 'emancipatory' disability research. Disability and Society 18 1 (2003) 3-17
8. Barnes C., and Mercer G. Disability, work and welfare: challenging the social exclusion of disabled people. Work, Employment and Society 19 3 (2005) 527-545
9. Barnes C., Mercer G., and Shakespeare T. Exploring Disability: A Sociological Introduction (1999), Polity Press, Cambridge
10. Barton L. Disability and Society: Emerging Issues and Insights (1996), Longman, Essex
11. Beard V. Popular culture and professional identity: accountants in the movies. Accounting, Organizations and Society 19 3 (1994) 303-318
12. Beattie V., Goodacre A., and Fearnley S. And then there were four: a study of UK audit market concentration-causes, consequences, and the scope for market adjustment (2003), Working Paper, University of Stirling
13. Berthoud R. Multiple Disadvantage in Employment: A Quantitative Analysis (2003), Joseph Rowntree Foundation, York
14. Berthoud R., Lakey J., and MacKay S. The Economic Problems of Disabled People Policy (1993), Studies Institute, London
15. Borsay A. Disability and Social Policy in Britain Since 1750 (2005), Basingstoke, Palgrave
16. Bourgen P. Joking apart: the serious side to the accounting stereotype. Accounting, Organizations and Society 19 3 (1994) 319-335
17. Bourn J. Foreword in Review of Education and Training in the Accountancy Profession: Findings and Consultations over Recommendations (2004), Financial Reporting Council, London p. 2
18. Boxall K., Carson I., and Doherty D. Room at the academy? People with learning difficulties and higher education. Disability and Society 19 2 (2004) 99-112
19. Brierley J.A., and Gwilliam D.R. Human Resource Management Issues in Accounting and Audit Firms: A Research Perspective (2001), Ashgate Publishing Ltd, Burlington
20. Brierley J.A., and Gwilliam D.R. Human resource management issues in audit firms; a research agenda. Managerial Auditing Journal 18 5 (2003) 431-438
21. Ciancanelli P., Gallhofer S., Humphrey C., and Kirkham L. Gender and Accountancy: Some Evidence from the UK. Critical Perspectives on Accounting 1 2 (1990) 117-144
22. Coffey, A.J., 1993. Double entry: the professional and organisational socialisation of graduate accountants. Unpublished Ph.D. Thesis, University of Wales College Cardiff.
23. Covaleski M.A., and Dirsmith M.W. Practice management issues in public accounting firms. Journal of Accounting, Auditing and Finance (1985) 5-21
24. Cunningham I., and James P. The Disability Discrimination Act-an early response of employers. Industrial Relations Journal 29 4 (1998) 304-315
25. Daly B.A., and Schuler D.K. Redefining a certified public accounting firm. Accounting, Organizations and Society 23 5/6 (1998) 549-567
26. Dibben P., James P., and Cunningham I. Senior Management Commitment to Disability: The Influence of Legal Compulsion and Best Practice. Personnel Review 30 4 (2001) 454-467
27. Dibben P., James P., Cunningham I., and Smythe D. Employers and employees with disabilities in the UK: an economically beneficial relationship?. International Journal of Social Economics 29 6 (2002) 453-467
28. Dirsmith M.W., Heian J.B., and Covaleski M.A. Structure and agency in an institutionalized setting: The application and social transformation of control in the Big Six. Accounting, Organizations and Society 22 1 (1997) 1-27
29. Duff, A., Ferguson, R.J., 2005. Personal communication with six UK professional accounting bodies.
30. Duff, R.J., Ferguson, R.J., in press. Disability and accounting firms: Evidence from the UK. Critical Perspectives on Accounting.
31. EFD, 2003. Unlocking the evidence. London: Employers' Forum on Disability. www.employers-forum.com.
32. European Commission, 2001. Diamontopolou Earmarks 2003 as European Year of Disabled People, E.C., Brussels.
33. FRC. Key Facts and Trends in the Accountancy Profession (2005), The Financial Reporting Council Limited, London
34. Finkelstein V. Attitudes and Disabled People (1980), World Rehabilitation Fund, New York
35. Fisher L. Is the Profession Colour Blind?. Accountancy, December (2000) 42-43
36. Fogarty T.J. Towards progress in gender research in accounting: challenges for studies in three domains. Asia-Pacific Journal of Accounting 4 1 (1997) 37-58
37. Fogarty T., Radcliffe V.S., and Campbell D.R. Accountancy before the fall: the AICPA vision project and related professional enterprises. Accounting Organizations and Society 31 1 (2006) 1-25
38. Fuller M., Bradley A., and Healey M. Incorporating disabled students within an inclusive higher education environment. Disability and Society 19 5 (2004) 455-468
39. Goldstone C., and Meager N. Barriers to employment for disabled people. DWP In house report 95 (2002)
40. Gooding C. Disability Discrimination Act: From Statute to Practice. Critical Social Policy 20 4 (2000) 533-549
41. Grewal I., Joy S., Swales K., and Woodfield K. Disabled for Life? Attitudes towards, and experiences of disability in Britain, Research Report No 173 (2003), Department for Work and Pensions, London
42. Grey C. Career as a project of the self and labour process discipline. Sociology 28 (1994) 479-497
43. Grey C. On being a professional in a Big Six firm. Accounting Organizations & Society 23 5/6 (1998) 569-587
44. Grover C., and Piggott L. Disabled people, the reserve army of labour and welfare reform. Disability and Society 20 7 (2005) 705-717
45. Hammond T.D. From complete exclusion to minimal inclusion: African Americans and the Public Accounting Industry 1965-1988. Accounting, Organisations and Society 22 1 (1997) 29-53
46. Hammond T.D., and Streeter D.W. Overcoming barriers: Early African-American Certified Public Accountants. Accounting Organizations and Society 19 3 (1994) 271-288
47. Harper, R., 1989. An ethnography of accountants. Ph.D. Thesis, Department of Sociology, Manchester University.
48. Healey M., Jenkins C., Roberts A., and Leach J. Issues in providing learning support for adults undertaking fieldwork and related activities (2001), Cheltenham, Geography discipline network, University of Gloucestershire
49. HESA. First year UK domiciled HE students by qualification aim, mode of study, gender and disability 2003/04 (2005), Higher Education Statistics Agency, London. http://www.hesa.ac.uk 〈www.hesa.ac.uk〉
50. Hooks K.L. Professionalism and self interest. A critical view of the expectations gap. Critical Perspectives on Accounting 3 (1991) 109-136
51. Hooks K.L., and Cheramy S.J. Women accountants-Current status and future prospects. Journal of Accountancy (1988) 18-28
52. Hopwood A.G. Exploring the modern audit firm: an introduction. Accounting, Organizations and Society 23 5/6 (1998) 515-516
53. Horton J., Macve R., and Struyven G. Qualitative research: experiences in using semi-structured interviews. In: Humphrey C., and Lee B. (Eds). The Real Life Guide to Accounting Research: A Behind the Scenes View of using Qualitative Research Methods (2004), Elsevier, Oxford
54. Hyde M. From welfare to work? Social policy for disabled people of working age in the United Kingdom in the 1990s. Disability and Society 15 2 (2000) 327-341
55. IRS Employment Review, 2003. Managing disability, Press Release 13th October.
56. Jacobs K. Class reproduction in professional recruitment: examining the accounting profession. Critical Perspectives on Accounting 14 5 (2003) 507-616
57. Kanter R. Men and Women of the Corporation (1977), Basic Books, New York
58. Kirkham L., and Loft A. Gender and the construction of the professional accountant. Accounting Organisations and Society 18 (1993) 507-558
59. Labour Market Trends, 1999. Editorial, September.
60. Lehman C.R. The importance of being earnest: gender conflicts in accounting. Advances in Public Interest Accounting 5 (1990) 137-157
61. Lehman C.R. "Herstory" in accounting: the first eighty years. Accounting, Organizations and Society 17 3-4 (1992) 261-285
62. Lehman C.R., and Tinker T. The "real" cultural significance of accounts. Accounting Organizations and Society 12 5 (1987) 513-522
63. Lowe D.J., Reckers P.M.J., and Sanders D. The influence of gender, ethnicity and individual differences on perceptions of career progression in public accounting. International Journal of Auditing 5 1 (2001) 53-71
64. In: Marx K. (Ed). Capital: A Critique of Political Economy (1976), Penguin, London
65. Matthews D., and Pirie J. The Auditors Talk (2001), Garland, London
66. Meager N., Bates P., Dench S., Honey S., and Williams M. Employment of Disabled People: Assessing the Degree of Participation (Research Report 69) (1998), Department for Education and Employment, London
67. Mitchell B. The black minority in the CPA profession. Journal of Accountancy, October (1969) 41-48
68. Neu D., Warsame H., and Pedwell K. Managing Public Impressions: Environmental Disclosures in Annual Reports. Accounting, Organizations and Society 23 3 (1998) 265-282
69. Oliver M. The Politics of Disability (1990), MacMillan, London
70. Oliver M. Understanding Disability: From Theory to Practice (1996), Macmillan, Basingstoke
71. Oliver M., and Barnes C. Disabled People and Social Policy: From Exclusion to Inclusion (1998), Longman, London
72. Parker L., Guthrie J., and Gray R. Accounting and management research: passwords from the gatekeepers. Accounting, Auditing and Accountability Journal 11 4 (1998) 371-406
73. Pearson V., Ip F., Hui H., Yip N., and Lo E. To tell or not to tell: disability disclosure and job application outcomes. Journal of Rehabilitation 69 4 (2003) 35-38
74. Pillsbury C.M., Capozzoli L., and Ciampa A. A synthesis of research studies regarding the upward mobility of women in public accounting. Accounting Horizons 3 1 (1989) 63-70
75. Ravenscroft S., and Williams P.F. Considering accounting education in the USA post-Enron. Accounting Education: An International Journal 13 Supplement 1 (2004) 7-23
76. Read J., and Baker S. Not just sticks and stones: a survey of the stigma taboos and discrimination experienced by people with mental health problems (1996), Mind, London
77. Richardson J.T.E., and Wydell T.E. The representation and attainment of students with dyslexia in UK higher education. Reading and Writing 16 (2003) 475-503
78. Scott-Parker S. Use that untapped talent. Accountancy, March (2001) 69
79. Shakespeare T., and Watson N. Defending the social model. Disability and Society 12 2 (1997) 293-300
80. Shaw, M., 2004. Focus on social inequalities. Office for National Statistics http://www.statistics.gov.uk/focuson/socialinequalities/.
81. Smith A., and Twomey B. Labour market experiences of people with disabilities. Labour Market Trends 8 (2002) 415-427
82. Spruill W.G., and Wootton W. The struggle of women in accounting: the case of jennie palen, pioneer accountant, historian and poet. Critical Perspectives on Accounting 6 4 (1995) 371-389
83. Stevens G.R. Employers' perceptions and practice in the employability of disabled people: a survey of companies in South East UK. Disability and Society 17 7 (2002) 779-796
84. Stokdyk, J., 1999. Margaret Hodge-The Cost of Corporate Ignorance. Accountancy Age, Jan. www.accountancyage.com.
85. Street D.L., Schroeder R.G., and Schwartz B. The central life interests and organizational professional commitment of men and women employed by accounting firms. Advances in Public Interest Accounting 5 2 (1993) 201-229
86. Sutherland, A., 1982. Coming out disabled. Paper presented at the Approaches to Disability Conference, University of Durham, Department of Sociology and Social Policy.
87. Thornton P., and Lunt N. Employment Policies for Disabled People in Eighteen Countries: A Review (1977), Social Policy Research Unit, University of York, York
88. Tinker T., and Neimark M. The role of annual reports in gender and class contradictions at General Motors: 1917-1976. Accounting Organisations and Society 12 1 (1987) 71-110
89. Trade Union Congress (TUC), 2003. The experience of disabled trade unionists in the workplace. http://www.tuc.org.uk/equality/tuc-6754-f0.cfm.
90. Tregaskis C. Social model theory: the story so far.... Disability and Society 17 4 (2002) 457-470
91. Tregaskis C. Applying the social model in practice: some lessons from countryside recreation. Disability & Society 19 6 (2004) 601-611
92. UPIAS, Fundamental Principles of Disability (London, Union of Impaired Against Segregation) 1976. Available on the Disability Archive: http://www.leeds.ac.uk/disability-studies/archiveuk/archframe.htm
93. US Senate. Subcommittee on reports, accounting and management of the committee of government operations, The Accounting Establishment (1977), US Government Printing Office, Washington, DC
94. Walker S. The Society of Accountants in Edinburgh: 1854-1914 (1988), Garland, New York
95. Wood P. International Classification of Impairments, Disabilities and Handicaps (1981), World Heath Organization, Geneva
96. Woodhams C. Disability in the Workplace: Hidden Disabilities and HR Practice, Working paper (2003), Manchester Metropolitan University, Manchester
97. Woodhams C., and Corby S. Defining disability in theory and practice: a critique of The British Disability Discrimination Act 1995. Journal of Social Policy 32 2 (2003) 159-178
98. Woodhams C., and Danieli A. Disability and diversity: a difference too far?. Personnel Review 29 3 (2000) 402-416