Social mobility in the Scottish accountancy profession: making a difference or maintaining the status quo?

从历史上看，会计是一个“精英”职业，其成员主要来自高社会地位背景（Gammie & Kirkham，2008; Duff，2017）。以前的研究表明，工人阶级背景的人更难进入职业和晋升到高级职位（Jacobs，2003; Evans & Fraser，2012; Carter & Spence，2014）。为了响应对更大多样性和包容性的呼吁，苏格兰的许多会计师事务所，特别是“四大”，正在制定新的多样性政策，并寻求扩大招聘（德勤，2021年;安永，2021年;毕马威，2021年; Paisey等人，2020;普华永道，2021）。然而，先前的研究已经发现，会计行业的道德和公共利益主张（会计师协会，2021年）与其追求会员和客户的私人商业利益之间存在紧张关系。在这样做时，该行业被指控影响监管机构（Hanlon，1996年; McPhail，2001年; Anderson-Gough等人，2002年;库珀和罗布森，2006年）。在这种情况下，新的多样性政策的动机和有效性也受到质疑（Edgley等人，与此同时，在COVID-19大流行期间，英国的社会流动性恶化，特权学生和弱势学生之间的成绩差距扩大（SMC，2021）。在这种情况下，研究当前多元化和包容性议程对苏格兰会计行业社会经济地位的影响至关重要。这项研究的见解也将对这一领域的行业和政府政策提供信息具有重要意义。

Historically, accountancy was an 'elite' profession with members primarily from high social-status backgrounds (Gammie & Kirkham, 2008; Duff, 2017). Previous studies have shown it is harder for those from working-class backgrounds to access the profession and progress to senior roles (Jacobs, 2003; Evans & Fraser, 2012; Carter & Spence, 2014). In response to calls for greater diversity and inclusivity, many accounting firms in Scotland, particularly the 'Big Four', are enacting new diversity policies and seeking to widen recruitment (Deloitte, 2021; Ernst & Young, 2021; KPMG, 2021; Paisey et al., 2020; PwC, 2021). This is intended to achieve a more socially heterogenous workforce with a wider range of competencies and perspectives.However, prior studies have identified a tension between the accounting profession's ethical and public interest claims (ICAS, 2021) and its pursuit of members' and clients' private commercial interests. In doing so, the profession stands accused of influencing regulatory agencies (Hanlon, 1996; McPhail, 2001; Anderson-Gough et al., 2002; Cooper & Robson, 2006). The motivation and effectiveness of new diversity policies have also been questioned in this context (Edgley et al., 2016).Meanwhile, social mobility in the UK has worsened during the COVID-19 pandemic, with attainment gaps widening between privileged and disadvantaged pupils (SMC, 2021).In this context, it is vital to examine the impact of the current diversity and inclusion agenda on the socio-economic status of the accounting profession in Scotland. Insights from this study will also be of significance in informing industry and government policy in this area.