Counting Everyone In: A Critical Review of Disability and Belonging in the Accounting Profession

ABSTRACT

Disabled accountants are underrepresented in the profession. This paper draws on conceptual models of disability to challenge prevailing perceptions and practice of disability in the accounting profession and offers evidence‐informed, practical steps to support systemic change. The accounting profession is grounded in standardized measures of productivity and professionalism, such as billable hours, standards of appearance and behavior, and ableist professional networking activities that prioritize conformity over acceptance. In response, we recommend a series of actionable strategies directed to CPA associations and accounting workplaces—including educational pathways, cultural reforms, and reporting and disclosure guidelines—designed to elevate the profession and advance participation for professional accountants experiencing disability.