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感知到的组织包容性:来自美国神经多样性会计师的证据

Perceived Organizational Inclusion: Evidence from Neurodivergent Accountants in the U.S.

Accounting Horizons · 2023
被引 13
人大 BABS 3

中文导读

通过访谈和问卷,研究美国神经多样性会计师的职场体验,发现他们普遍缺乏组织包容感,但包容感能提升工作绩效感知,并提出了37项可操作建议。

Abstract

SYNOPSIS To address talent attraction and retention challenges with respect to diverse talent in the accounting profession, this study examines the intersection of neurodiversity and the accounting employment experience. Through interviews and online questionnaires of neurodivergent accountants in the U.S., we found a general lack of perceived organizational inclusion among neurodivergent accountants in our study, evidence supporting the existence of a positive impact of perceived organizational inclusion on individuals’ perceptions of their job performance, and key antecedents to perceived organizational inclusion. We report the lived experiences of neurodivergent accountants by amplifying their voices through presentation of oral histories and 37 actionable practices informing future strategies for organizations and leaders in practice. JEL Classifications: M14.

会计组织行为神经多样性人力资源管理