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Issues concerning the employment and employability of disabled people in UK accounting firms: An analysis of the views of human resource managers as employment gatekeepers

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  • Duff, Angus
  • Ferguson, John
  • Gilmore, Karen

Abstract

In this paper we consider attitudes of human resource managers towards the employment and employability of disabled people in United Kingdom (UK) accounting firms. Only one study [Duff, A., Ferguson, R.J., in press. Disability and accounting firms: Evidence from the UK. Critical Perspectives on Accounting] has considered the employment of disabled people in accounting firms, despite a growing number of studies considering gender, race and social class in accounting employment. This dearth of evidence is unexpected given the passing of disability rights legislation in the UK in 1995 and the United States of America in 1990. Our investigation utilizes nine semi-structured interviews with human resource managers (or their equivalent) in large and medium-sized UK accounting firms. Three participants are from the Big Four firms, which dominate the market for accounting and auditing services. Views were elicited regarding: (i) drivers of disability awareness, (ii) the role of partners, (iii) how firms view disability, (iv) impairments firms view as a problem, and (v) job applications. Participants’ responses indicate an awareness of existing legislation governing disability issues, in particular, the UK's Disability Discrimination Act, 1995. However, there is evidence that accounting firms restrict their understanding of disability to legal definitions. The study identifies specific impairments which firms see as impediments to employment and critically assesses firms’ perceptions of the employability of disabled people.

Suggested Citation

  • Duff, Angus & Ferguson, John & Gilmore, Karen, 2007. "Issues concerning the employment and employability of disabled people in UK accounting firms: An analysis of the views of human resource managers as employment gatekeepers," The British Accounting Review, Elsevier, vol. 39(1), pages 15-38.
    • Handle: RePEc:eee:bracre:v:39:y:2007:i:1:p:15-38
    DOI: 10.1016/j.bar.2006.08.003
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    Cited by:

    1. Haoyu Wang & Sen Li & Peifan Qin & Fei Xing, 2022. "The Employability of Graduates of National Characteristic Discipline Programs of Study in China: Evidence from Employers," Sustainability, MDPI, vol. 14(13), pages 1-22, June.
    2. Abdul Razak Abd Manaf & Siti Zubaidah Othman & Zarina Mat Saad & Zakiyah Jamaluddin & Annuar Aswan Mohd Noor, 2018. "Employability of Persons with Disabilities: Job Coaches’ Perspectives," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(6), pages 254-269, June.
    3. Annuar Aswan Mohd Noor & Mohd Faizal Mohd Isa & Abdul Razak Abd Manaf, 2017. "Employees with Disabilities: Malaysian Employers’ Reflections," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 7(12), pages 270-283, December.
    4. Sanjukta Choudhury Kaul & Quamrul Alam & Manjit Singh Sandhu, 2022. "Why Disability Mainstreaming is Good for Business: A New Narrative," Journal of Business Ethics, Springer, vol. 177(4), pages 861-873, May.
    5. Nadeem Khan & Nada Korac‐Kakabadse & Antonis Skouloudis & Andreas Dimopoulos, 2019. "Diversity in the workplace: An overview of disability employment disclosures among UK firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(1), pages 170-185, January.
    6. Duff, Angus & Ferguson, John, 2011. "Disability and the socialization of accounting professionals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 351-364.

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