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ACCAACCA-会计中的神经多样性(英).pdf
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【ACCA】ACCA-会计中的神经多样性(英).pdf【ACCA】ACCA-会计中的神经多样性(英).pdf【ACCA】ACCA-会计中的神经多样性(英).pdf【ACCA】ACCA-会计中的神经多样性(英).pdf【ACCA】ACCA-会计中的神经多样性(英).pdf【ACCA】ACCA-会计中的神经多样性(英).pdf【ACCA】ACCA-会计中的神经多样性(英).pdf【ACCA】ACCA-会计中的神经多样性(英).pdf【ACCA】ACCA-会计中的神经多样性(英).pdf【ACCA】ACCA-会计中的神经多样性(英).pdf【ACCA】ACCA-会计中的神经多样性(英).pdf【ACCA】ACCA-会计中的神经多样性(英).pdf【ACCA】ACCA-会计中的神经多样性(英).pdf【ACCA】ACCA-会计中的神经多样性(英).pdf【ACCA】ACCA-会计中的神经多样性(英).pdf【ACCA】ACCA-会计中的神经多样性(英).pdf【ACCA】ACCA-会计中的神经多样性(英).pdf【ACCA】ACCA-会计中的神经多样性(英).pdf【ACCA】ACCA-会计中
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NEURODIVERSITY
IN ACCOUNTANCY
Copyright © July 2023 by the Association of Chartered Certified Accountants (ACCA).
All rights reserved. Used with permission of ACCA. Contact insights@accaglobal.com for
permission to reproduce, store or transmit, or to make other similar uses of this document.
About ACCA
We are ACCA (the Association of Chartered Certified Accountants),
a globally recognised professional accountancy body providing
qualifications and advancing standards in accountancy worldwide.
Founded in 1904 to widen access to the accountancy profession,
we’ve long championed inclusion and today proudly support a
diverse community of over 252,500 members and 526,000 future
members in 180 countries.
Our forward-looking qualifications, continuous learning and insights
are respected and valued by employers in every sector. They equip
individuals with the business and finance expertise and ethical
judgement to create, protect and report the sustainable value
delivered by organisations and economies.
Guided by our purpose and values, our vision is to develop
the accountancy profession the world needs. Partnering with
policymakers, standard setters, the donor community, educators
and other accountancy bodies, we’re strengthening and building a
profession that drives a sustainable future for all.
Find out more at accaglobal.com
2
ACCA would like to extend its sincere gratitude to the following individuals
who so kindly offered to share their own personal stories of neurodiversity
in the workplace. Without their honesty and courage, the production of this
report would not have been possible.
Kate Rodde, Business Leader and Entrepreneur
Rob Brougham, CEO, Braided Communications
Lydia Stott, Diversity and Inclusion Advisor, Cooper Parry
Nic Chambers, Managing Director, Michael Page Malaysia
Hiren Shukla, EY Global and Americas Neuro-Diverse Center of Excellence Leader
Andrew Chong, Co-founder and Investor uPledge
Nikki Reed, Financial Controller, The Ritz London
Susan Ball, Employment Tax Partner, RSM UK Tax
Paolo Davighi FCCA, Finance Change, HM Revenue and Customs
Hajra Babariya, Director of Education Services, BPP
Kate Coulson, Associate Dean for Assessment, BPP
Authors:
Jamie Lyon FCCA,
Global Head of Skills, Sectors and Technology,
Policy and Insights, ACCA
Jamie is based in London and leads a team of policy and insight experts who are dedicated to
exploring the most significant challenges impacting the business world and global economy.
Aside from his leadership responsibilities, Jamie particularly specialises in the future of work,
human capital, and talent management issues impacting the workplace today. He also serves as
a technical and policy adviser at the International Federation of Accountants in New York, USA.
He initially qualified as an accountant with Royal & Sun Alliance Insurance Group Plc before
pursuing a finance career at Marks and Spencer Plc in London.
Tania Martin,
Neuro-inclusion Consultant, Trainer and Speaker,
PegSquared
Tania is an experienced neuro-inclusion consultant, trainer and speaker with over two decades
of corporate experience. As a key member of the team behind the award winning EY UK Neuro-
Diverse Centre of Excellence, she led the development of a supportive ecosystem and implemented
neuro-inclusive people processes. With a background in leading complex transformation
programmes across both people and technology in large global organisations, Tania combines
neurodiversity expertise with real-world corporate experience to approach the challenge of neuro-
inclusion in the workplace differently. Her journey includes navigating her own career with ADHD,
diagnosed in 2022, providing a distinctive firsthand perspective on neurodiversity at work.
Acknowledgements
3
Since its foundation in 1904, ACCA has held
inclusion and access to all as a core value.
This isn’t just a moral imperative – there is
continued evidence that diverse and inclusive
workforces benefit both business and society.
In this report, we explore the issue of neurodiversity – a
marker of diversity that is finally becoming more recognised
in education systems across the world, and by organisations.
For the accountancy and finance profession, ensuring
neurodivergent talent can access the profession and enjoy
rewarding careers is key to its future success.
Here, we present several stories from ACCA members and
other professional accountants. They illustrate how being
diagnosed as neurodivergent presents both work-based
challenges as well as endowing individuals with unique
capabilities that they’ve used for career advantage.
We also reflect on some of the practical strategies that
organisations can adopt to better support neurodivergent
employees. This narrative is at the heart of a good news
story, serving to remind us of the strength that comes from
fully embracing neurodivergent talent within the profession.
Introduction
4
NEURODIVERSITY IN ACCOUNTANCY | WHAT IS NEURODIVERSITY?
What is neurodiversity?
Neurodiversity is defined as a natural variation in how the brain processes information. Every one
of us thinks and behaves differently; our brains are as unique as our fingerprints, and our neural
pathways are constantly evolving. For a proportion of the population, nonetheless, there is a greater
than usual cognitive variation in how their brains process information.
Our research is based on stories from just a few accountancy
professionals who are neurodivergent, yet thriving in the
working world. It helps to define the reasons why cognitive
variation matters – and why embracing neurodiversity is not
only a moral imperative, but makes good business sense.
Neurodivergent conditions
There are several neurodevelopmental conditions under the
neurodiversity umbrella. The main neurotypes are detailed
in table below (there are others too). It’s important to note
that most of the neurotypes listed are lifelong conditions with
which individuals are born – and that they have no bearing
on a person’s intelligence.
Those who are neuro-different are often described as having
‘spikey profiles’. That is, they may have peaks in strengths
or dips in other areas when compared to a neurotypical
individual who has a flatter, more consistent profile. Some
examples of those strengths and challenges are included in
the table, although this list is not exhaustive.
Each neurodivergent individual experiences their strengths
and challenges as a unique blend. There’s a high chance that
individuals have multiple neurotypes, whether diagnosed or
not – therefore stereotypes of assumed behaviours related
to neurotypes are unhelpful. Additionally, challenges present
on a spectrum – where some have more severe challenges
than others.
From an evolutionary perspective, this makes sense –
historically, early humans needed those who could exploit
knowledge that already exists, and others who could explore
new opportunities (Taylor et al, 2022). Examples would be
those who were experts in crafting tools versus those who
were comfortable with ambiguity, taking risks and making
decisions. Having people at the extremes of thinking styles
has benefitted our evolution as a species – you could go as
far as saying it was fundamental to our survival.
Over time, however, a societal expectation that people
should conform to common behaviours within the workplace
developed. And those who did not conform to expected
behaviours have had to either try and fit in (by masking), or
often face adverse employment consequences. In the UK,
for example, fewer than 30% of individuals with autism are in
any form of paid employment (Office for National Statistics,
2022) – while many other neurodivergent individuals in
employment are afraid of sharing their diagnosis for fear of
being judged or treated differently.
Neurodiversity has for many years been viewed through
a medical lens that focuses on deficits and disorders. The
narrative is changing, however, and societies are starting to
recognise the unique perspectives and strengths of those
who are outliers in cognitive thinking – and what they bring
to the workplace.
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