Diversity in accounting, auditing, and control From oxymoron to familiarization?

Abstract

The objective of this article is get an overview of the place of diversity in AAC work. This research is conducted using two approaches. The first highlights the nature of the link between the themes developed in AAC and diversity. It highlights an evolution from an a priori antinomic perspective between diversity and AAC to an effective consideration of diversity in these three areas. The second part of the paper presents a synthesis of the literature that shows the appropriation by researchers of diversity as a structuring axis of AAC work. This highlights that some criteria are very present while others remain to be explored.