Social mobility in the Scottish accountancy profession: making a difference or maintaining the status quo?

Historically, accountancy was an 'elite' profession with members primarily from high social-status backgrounds (Gammie & Kirkham, 2008; Duff, 2017). Previous studies have shown it is harder for those from working-class backgrounds to access the profession and progress to senior roles (Jacobs, 2003; Evans & Fraser, 2012; Carter & Spence, 2014). In response to calls for greater diversity and inclusivity, many accounting firms in Scotland, particularly the 'Big Four', are enacting new diversity policies and seeking to widen recruitment (Deloitte, 2021; Ernst & Young, 2021; KPMG, 2021; Paisey et al., 2020; PwC, 2021). This is intended to achieve a more socially heterogenous workforce with a wider range of competencies and perspectives.

However, prior studies have identified a tension between the accounting profession's ethical and public interest claims (ICAS, 2021) and its pursuit of members' and clients' private commercial interests. In doing so, the profession stands accused of influencing regulatory agencies (Hanlon, 1996; McPhail, 2001; Anderson-Gough et al., 2002; Cooper & Robson, 2006). The motivation and effectiveness of new diversity policies have also been questioned in this context (Edgley et al., 2016).

Meanwhile, social mobility in the UK has worsened during the COVID-19 pandemic, with attainment gaps widening between privileged and disadvantaged pupils (SMC, 2021).

In this context, it is vital to examine the impact of the current diversity and inclusion agenda on the socio-economic status of the accounting profession in Scotland. Insights from this study will also be of significance in informing industry and government policy in this area.