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Accounting DEI Case Project

Accounting diversity, equity, and inclusion case with information used to create a table and some graphs.

ACCTG 331
Fall 2023
Understanding DEI in the Accounting Profession:
Tableau Visualization Case
Background Information



Diversity is what makes each individual unique. Tangible or intangible, diversity is any
dimension or characteristic gained through personal experience that offers people the
ability to differentiate from one another. Examples of characteristics that make
individuals diverse include age, ethnicity, gender, sexual orientation, and abilities.
Inclusion can be simply defined as the state of being valued, respected, and supported and
is cultivated by “creating a culture that strives for equity and embraces, respects, and
values differences from all people”.
Diversity recognizes differences among individuals while inclusion focuses on
acknowledging and accepting those differences. Consequently, equity is the outcome of
diversity and inclusion. Enhancing equity promotes “justice, impartiality, and fairness
within the procedures, processes, and distribution of resources” and ensures equal access
to opportunities and resources to individuals at all levels of an organization.
Diversity, equity, and inclusion (DE&I) are important to the accounting profession. Diversity
leads to innovative and creative solutions to business problems, and metrics such as forming a
management team composed of at least 30% women can be used as a benchmark for success
within the accounting profession. In addition, firms that are strong in DE&I have greater
financial success and experience high morale and engagement among employees. When
accounting firms invest in DE&I, employees feel valued, understood, and their contributions to
the firm matter. This feeling of acceptance significantly reduces stress levels and improves both
mental and physical health which leads to emotional well-being and higher morale among
employees. When employees feel such a sense of belonging, firms experience “greater team
collaboration, higher revenue growth, and higher gross margin.”
Case Requirement
Part A: Descriptive analyses
Download the Excel file provided by the instructor for this assignment. Perform the visualization
analysis of the gender and ethnicity of various groups over the period of 2011-2018 (see below
for the group information). Compare among different groups in different years and discuss your
observations.
• A1. Overall accounting major enrollees (see tab Data 3 in Excel file)
• A2. New bachelor’s and master’s of accounting graduates (see tab Data 6 in Excel file)
• A3. New bachelor’s and master’s of accounting graduate hires hired into accounting/finance
functions of U.S. CPA firms (see tab Data 9 in Excel file)
• A4. All professional staff in accounting/finance functions of U.S. CPA firms (see tab Data 11
in Excel file)
• A5. CPAs in accounting/finance functions of U.S. CPA firms (see tab Data 12 in Excel)
• A6. Partners in accounting/finance functions of U.S. CPA firms (see tab Data 13 in Excel)
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ACCTG 331
Fall 2023
Deliverables:
(1) One chart/dashboard in Tableau for each item listed above.
(2) Report your analysis based on the results you got in Tableau (hint: compare across
different groups). You may want to write one paragraph to discuss A1 to A3, and write
another paragraph to discuss A4 to A6.
Part B: Trend analysis





B1. Use “Data 1” in the Excel file to create a graph about accounting enrollments in the
below programs over 1993-2018:
o Bachelor in Accounting
o Master in Accounting
o Master in Taxation
o MBA Accounting
o Total Accounting Program Enrollment
B2. Use “Data 2” in the Excel file to create a graph of 2018 ethnicity distribution in the
supply and demand in the accounting profession
B3. Use “Data 5” in the Excel file to create a graph showing trends in bachelor’s and master’s
accounting enrollees by race / ethnicity 2006-2018
B4. Use “Data 14” in the Excel file to perform trend analysis in number of new CPA
candidates by year | 2006-2018
B5. Use “Data 15” in the Excel file to perform Trends in number of CPA candidates who
passed their 4th section of the CPA Exam by year | 2006-2018
Deliverables:
For each of the 5 items, please submit
(1) one graph/dashboard demonstrating your analysis and
(2) one paragraph of write up regarding your analysis of B1 to B5 (five items).
Part C: Age-Gender-Ethnicity Analysis of Accounting and Auditing Profession, relative to
overall US workforce and other business professionals



C1. Use “Data 16” in the Excel file to perform visualization analysis of age group
distribution, and discuss how accounting and auditing professionals differ from “Business
and financial operations occupations” and general workforce in the US, over the period of
2011-2020.
C2. Use “Data 17” in the Excel file to perform visualization analysis of percentage
represented by different ethnicity in accounting and auditing, discuss changes over Year
2011-2020, and how does accounting and auditing differ from “Business and financial
operations occupations” and general workforce in the US
C3. Use “Data 18” in the Excel file to perform visualization analysis of percentage
represented by women in the below workforce over the period of 2011-2020.
o Women% in General workforce
o Women% in Accounting and Auditing
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ACCTG 331
Fall 2023
o Women% in Chief Executives
o Women% in Financial Analysts
o Women% in in tax preparers
Deliverables:
For each of the 3 items, please submit
(1) Graph(s) demonstrating your analysis and
(2) one paragraph of write up regarding your analysis of C1 to C3 (three items).
3
Requirements
1
2
Accounting Enrollment by Program 1993-2018
Growing diversity in the CPA profession
3
Demographics of bachelor’s and master’s of accounting enrollees
4
Accounting enrollees by gender, race, and international students
Trends in bachelor’s and master’s accounting enrollees by race /
ethnicity 2006-2018
Demographics of new bachelor’s and master’s of accounting
6
graduates
New Accounting graduates by gender, race, and international
7
students
Trends in new bachelor’s and master’s accounting graduates by race
8
/ ethnicity 2006-2018
Demographics of new bachelor’s and master’s of accounting
9 graduate hires hired into accounting/finance functions of U.S. CPA
firms
Trends in new bachelor’s and master’s of accounting graduates
10 hired into accounting/finance functions of U.S. CPA firms by
race/ethnicity
Demographics of all professional staff in accounting/finance
11
functions of U.S. CPA firms
Demographics of CPAs in accounting/finance functions of U.S. CPA
12
firms
Demographics of partners in accounting/finance functions of U.S.
13
CPA firms
14 Trends in number of new CPA candidates by year | 2006-18
Trends in number of CPA candidates who passed their 4th section of
15
the CPA Exam by year | 2006-18
16 Trends in age | 2011-2020
17 Trends in race | 2010-2020
18 Trends in gender | 2010-2020
5
dataset
Data 1-Accounting Enrollment by Program
Data 2-Growing diversity in the CPA profession
Data 3-Demographics of bachelor’s and master’s of accounting
enrollees
Data 4-Accounting enrollees by gender, race, and international
students
Data 5-Trends in bachelor’s and master’s accounting enrollees by
race / ethnicity
Data 6-Demographics of new bachelor’s and master’s of accounting
graduates
Data 7-New Accounting graduates by gender, race, and international
students
Data 8-Trends in new bachelor’s and master’s accounting graduates
by race / ethnicity
Data 9-Demographics of new bachelor’s and master’s of accounting
graduate hires hired into accounting/finance functions of U.S. CPA
firms
Data 10-Trends in new bachelor’s and master’s of accounting
graduates hired into accounting/finance functions of U.S. CPA firms
by race/ethnicity
Data 11-Demographics of all professional staff in accounting/finance
functions of U.S. CPA firms
Data 12-Demographics of CPAs in accounting/finance functions of
U.S. CPA firms
Data 13-Demographics of partners in accounting/finance functions
of U.S. CPA firms
Data 14-Trends in number of new CPA candidates by year
Data 15-Trends in number of CPA candidates who passed their 4th
section of the CPA Exam by year
Data 16-Age
Data 17-Race
Data 18-Gender (women)
Year
Bachelor Master’s in Accounting Master’s in Taxation MBA Accounting Ph.D.
2017-2018
207806
27482
2645
3208
732
2015-2016
216482
29428
3177
3014
946
2014-2015
207071
39641
2068
3107
1195
2011-2012
201570
29648
2840
5132
1189
2009-2010
187534
29464
2822
5100
1188
2007-2008
181075
24065
2305
4166
1224
2006-2007
173299
21253
3239
4482
1095
2003-2004
142735
18795
3595
4030
955
2002-2003
141175
17540
3550
5270
1085
2001-2002
133435
12565
3555
4065
890
2000-2001
134775
10375
2395
4000
800
1999-2000
127960
9455
3130
2445
680
1998-1999
134050
8620
2600
3770
770
1995-1996
174010
9430
4760
3360
770
1994-1995
192870
10010
6510
3510
870
1993-1994
189863
10114
5942
3398
1002
Total
241873
253047
253082
240379
226108
212835
203368
170110
168620
154510
152345
143670
149810
192330
213770
210319
Race
American Indian/Alaskan Native
Asian/Pacifi c Islander
Black/African American
Hispanic/Latino
Multiethnic
Other
White
Total Non-White
2018 BA Enrollments 2018 Graduates (BA+MA)
1%
0.30%
11%
13%
10%
6%
15%
16%
2%
2%
6%
4%
56%
58%
44%
42%
Supply Survey
2018 New Grad Hires 2018 Professional Staff 2018 CPAs 2018 Partners 2016 BA Enrollments
0.10%
0.20%
0.20%
0.20%

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