Constructing the ideal accountant: a conceptual model of institutional ableism in accounting

Abstract

Purpose This study develops a conceptual framework explaining how the accounting profession may institutionalise disability exclusion through the construction and governance of professional competence. While prior research documents barriers faced by disabled professionals in accounting, existing explanations largely treat exclusion as a matter of underrepresentation, accommodation failure or interpersonal bias, leaving it underexplored how professional standards themselves may reproduce exclusion. Design/methodology/approach Using a conceptual development approach, the study draws on accounting professionalisation research, disability and ableism scholarship, equity, diversity and inclusion (EDI) studies, institutional theory and legitimacy theory to examine how professional competence is constructed and governed within the accounting profession. Findings The study develops a recursive conceptual framework of institutional ableism in accounting by integrating insights from accounting, disability, professionalisation and institutional scholarship. The framework explains how professional legitimacy expectations shape the ideal accountant and are reinforced through accountability mechanisms, enabling narrow assumptions of professional competence to become normalised and reproduced within the accounting profession. Research limitations/implications As a conceptual study, the model needs to be empirically tested in accounting contexts and work environments. Practical implications The framework suggests that meaningful disability inclusion requires reassessing competency standards, evaluative systems and professional governance structures, rather than focusing solely on accommodation or representation. Originality/value The study extends EDI and accounting scholarship by framing disability exclusion as a structural consequence of professional regulation and by developing a framework of institutional ableism for analysing exclusion within professional institutions.