The Divergent Accountant

Anton Lewis, PhD

I came across the above quote while reading some recent research (L. Jiles, Q. Duong, and R. Venkatesh, “Perceived Organizational Inclusion: Evidence from Neurodivergent Accountants in the U.S.,” Accounting Horizons, vol. 38, no. 1, pp. 95–110, 2024), and what really struck me was the dismissive nature of the Othering of this neurodivergent accountant. No empathy exists from this neurotypical colleague, which leads to the idea that no connection can be made with this disabled Other. From the respondents' perspective, most can only imagine the level of isolation and frustration that they must feel at this moment. But in truth, as an accounting professional who is Black, I know exactly what this feeling is like. But then do I? What Jiles et al. reveal is that we know very little about the neurodiverse experience in accounting. Save for a few statements about the value of neurodiversity from the majority of mid-tier accounting firms, and real progress from a couple of the Big Four, what can we really glean about the experience of our neurodiverse brothers and sisters in our field? Better yet, what does it truly mean to be disabled in accounting?