Are Equity and Inclusion achievable? How equity and inclusion are understood, operate and develop in accounting

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Introduction

This proposed special issue aims to explore how equity and inclusion are understood, operate, and develop in the accounting field (Agostini et al., 2025; Ghio et al., 2025; Mehnaz & Yang, 2025). The topics in this special issue aim to analyse issues around the concept of equity and inclusion, understood as the pursuit of “social justice”. This means taking deliberate action to remove systemic, structural, group, and individual barriers that hinder opportunities and harm well-being (Beretta et al., 2024). Can accounting systems, techniques, and practices help address marginalisation, or are they instead instruments that reinforce it? Rather than seeing these as places of despair, perhaps these can (and should) be repositioned as vibrant, creative spaces for progression, providing promising avenues for research. Thus, it welcomes papers addressing how accounting is used and adapted to either exclude or marginalise people, or how it is used to advance the DEI agenda.

The analysis of how intersectionality affects the relationship between equity and inclusion has been overlooked in recent accounting literature (Egan et al., 2024). In the context of this call, intersectionality can be a lens in which to view the dilemma of equity and / vs inclusion. Intersectional research that delves deeper into the identification of complexities and synergies between characteristics, such as age, ethnicity, gender, sexual orientation, religious beliefs, and ability, among others would be highly valued. As we look at intersectionality, research that can go beyond disciplinary orientation, borders and stasis to investigate which theoretical frames, in which settings, and through which accounting and governance practices, can marginalise or include people would be of significant interest (Haynes, 2025; Abbas, 2025; Daugherty, Wilson & Chowdhury; 2020).

In recent years, regulatory and organisational initiatives have sought to steer accounting research and practice towards adopting DEI policies (Brescia et al., 2024; De Villiers et al., 2024; European Commission, 2024; United Nations, 2016; World Bank, 2013). However, shifts in several national and international government agendas are now inhibiting these efforts to promote more inclusive corporate and business environments. This backlash raises questions about the values, motivations and commitment of multinational corporations and public organisations that had previously pledged to advance workforce inclusion. While accounting can support more inclusive DEI approaches, it may also function as a set of tools that hinder equity and meaningful inclusion. Indeed, accounting practices and governance systems can reinforce patriarchal and heteronormative structures (Haynes, 2025; Broadbent, 1998; Gilbert et al., 2024; Ghio et al., 2023; Jeacle, 2022; Rumens, 2017; Steele et al., 2024).

List of Topic Areas

• The tension between equity and inclusion in accounting practices
• The understanding, operationalisation and development of equity and inclusion
• The inclusion of marginalised groups in the value creation process
• Accounting for marginalised voices
• Accounting and reporting as tools for social (in)justice with specific regards to DEI
• The further exploration of marginalisation and marginalised spaces in accounting as spaces of unexpected value, activation, creativity and innovation in accounting
• Intersectionality in accounting DEI practices, going beyond disciplinary orientation, borders and stasis
• Case studies on DEI initiatives in accounting and management
• The role of regulatory and governance frameworks in promoting inclusive accounting environments and practices.

Guest Editors 

Maria Chiara Demartini, Università degli Studi di Pavia, Italy, mariachiara.demartini@unipv.it

Nicholas McGuigan, Monash University, Australia, nicholas.mcguigan@monash.edu

Marisa Agostini, Università Ca’ Foscari, Italy, marisa.agostini@unive.it

Valentina Beretta, Università degli Studi di Pavia, Italy, valentina.beretta@unipv.it

Valerio Brescia, Università degli Studi di Milano, Italy, valerio.brescia@unimi.it

Sara Trucco, Università degli Studi Internazionali di Roma, Italy, sara.trucco@unint.eu

Submissions Information

Submissions are made using ScholarOne Manuscripts. Author guidelines must be strictly followed.

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Author Guidelines

Authors should select (from the drop-down menu) the special issue title at the appropriate step in the submission process, i.e. in response to “Please select the issue you are submitting to”. Submitted articles must not have been previously published, nor should they be under consideration for publication anywhere else, while under review for this journal.

Special Issue Workshop

A Workshop linked to this special issue will be held on 10th and 11th September 2026, at the ESCP Business School, Paris, France.

Authors interested in participating should submit an extended abstract (max 800 words, references excluded) or full paper by 31/05/2026 (acceptance notification: 15/05/2026) to the following email addresses:

aghio@escp.eu
Mariachiara.demartini@unipv.it
Marisa.agostini@unive.it
Nicholas.mcguigan@monash.edu
Sara.trucco@unint.eu
valentina.beretta@unipv.it
Valerio.brescia@unimi.it

Please note that presentation of paper(s) at the Workshop is not a prerequisite for submission, nor does it guarantee acceptance into the Special Issue.

Closing date for abstract submission: 31st May 2026

Key Deadlines

Opening date for manuscripts submissions: 14th September 2026

Closing date for manuscripts submission: 30th November 2026