Diversity, Equity, Inclusion and Belonging: Practice Problems of Real Consequence
这篇论文为会计领域多样性、公平、包容与归属感（DEIB）特刊定调，指出尽管DEIB在公共讨论和会计公司中势头渐增，边缘群体仍面临职场挑战，并提供了改进DEIB的实践建议。
SYNOPSIS This essay sets the stage for the papers in this special issue by illustrating the ongoing challenges related to diversity, equity, inclusion and belonging (DEIB) in accounting. Although DEIB appears to be gaining momentum in the public debate and among accounting firms, marginalized communities still face significant challenges in the workplace. This special issue documents ongoing trends and experiences related to DEIB in both the accounting profession and accounting practice. Numerous practical suggestions pave the way for improving DEIB in accounting and open the dialogue for future research in accounting on DEIB.