Inclusion of Disability Within the Spectrum of Diversity and the Implications for Accounting Education

The number of students with disabilities in higher education has grown significantly. Although society and higher education have become increasingly diverse, discussions and efforts related to diversity, equity, and inclusion on college campuses frequently exclude disability, and research on the topic is narrowly focused. In this paper, we seek to reconceptualize the understanding of diversity as a way to promote a more inclusive environment where students with disabilities feel welcomed and engaged. Current attitudes are shaped by legislative history and models of disability, so we review the background of both aspects. With better awareness, higher education, including accounting programs, can break down barriers and model social justice. Responsibilities fall on faculty, student peers, and administration, including disability services, to foster these changes. Regarding accounting education, universal design for learning (UDL) and associated learning theories offer many promising avenues to create active and inclusive learning environments for all students.