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）。先前的研究表明，来自工薪阶层背景的人更难进入职业并晋升到高级职位（Jacobs, 2003; Evans & Fraser, 2012; Carter & Spence, 2014）。为了响应更大的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”，正在制定新的多元化政策，并寻求扩大招聘（德勤，2021；安永，2021；毕马威，2021；Paisey等人，2020；普华永道，2021）。这样做的目的是实现一个具有更广泛的能力和观点的更具社会异质性的劳动力。然而，先前的研究已经确定了会计职业的道德和公共利益要求（ICAS, 2021）与其对成员和客户私人商业利益的追求之间的紧张关系。在这样做的过程中，这个行业被指责影响了监管机构（Hanlon, 1996; McPhail, 2001; Anderson-Gough et al., 2002; Cooper & Robson, 2006）。在这种背景下，新的多样性政策的动机和有效性也受到了质疑（Edgley等人，2016）。与此同时，在2019冠状病毒病大流行期间，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年）。在这种情况下，至关重要的是要检查当前的多样性和包容性议程对苏格兰会计专业的社会经济地位的影响。本研究的见解也将为该领域的行业和政府政策提供重要的信息。

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.