accounting move project 2025 is about understanding what truly supports sustainable success in accounting workplaces.
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by donny c. shimamoto
center for accounting transformation
recently, “dei”—short for diversity, equity, and inclusion—has become a lightning rod across corporate america. for some, it signals progress. for others, it evokes skepticism or resistance. in the accounting profession, which is already navigating talent shortages, regulatory pressures, and generational turnover, these tensions can be especially pronounced.
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that’s why this year, as a partner of the accounting move project (“move project”), the center for accounting transformation (“center”) is taking an important step forward: we’re evolving the research language from dei-affirming to dei-neutral.
this is not a departure from the move project’s founding principles, which since 2010 have been focused on creating greater opportunity and equity for women in the profession. rather, it’s an intentional evolution to ensure it reflects the full spectrum of today’s workforce. by adjusting the language used in questions and responses, enabling, for example, analysis based on sex (including men) and ethnicity (including white employees), we can fully assess how firms are supporting all employees in areas like equal pay, advancement, and career development.
additionally, we have refined the question design to allow firms with different perspectives on dei to participate meaningfully. this ensures that firms not actively adopting dei practices can still engage in recruiting, retaining, and advancing staff. the resulting data will provide a more complete picture, one that helps validate or challenge the business case for dei in accounting firms based on real-world outcomes.
broadening the definition of “what works”
the move project was created to measure and support the advancement of women in accounting through four pillars: money, opportunity, vitality, and entrepreneurship. over time, its scope naturally expanded to examine broader workplace inclusion efforts.
today, however, dei has become a politicized acronym, often misunderstood or mischaracterized. as a result, some firms that actively foster inclusive workplaces now hesitate to associate themselves with dei—even if their actions align with its original intent.
to ensure we’re capturing a full and realistic view of workplace practices across the profession, the center is helping the move project evolve its approach. rather than using language that assumes firms are advocating for women and people of color, we’ve generalized the survey’s language and broadened response options. this allows us to measure whether firms are considering a wide range of diversity dimensions, including sex or ethnicity, without requiring adherence to specific dei labels.
this updated approach allows participation from:
- firms who are hesitant to associate themselves with dei but still want to see how they are faring compared to others;
- firms that prioritize belonging, psychological safety, and open opportunity—whether or not they call those efforts dei programs;
- smaller firms without formal dei programs;
- firms that may even be anti-dei but are achieving positive people outcomes.
to ensure as many firms as possible are able to participate, we have removed any fees for participation in the basic level of this research.
why “belonging” may be the bridge
while the term “dei” can be polarizing, the concept of belonging is something nearly everyone can get behind. it’s about creating an environment where all contributors—regardless of sex, race, background, or belief—can show up as their authentic selves and do their best work.
our dei journey research also found that cultivating a culture focused on specific aspects of identity, whether it be sex, race, background, or belief, can provide a strategic advantage. building a workplace where people feel seen and supported isn’t about neutrality for neutrality’s sake; it’s about aligning culture with a firm’s broader strategic goals.
some firms may adopt structured dei programs to achieve belonging. others may simply model a culture of respect and flexibility without attaching labels. both approaches can yield real, measurable results—and we are committed to capturing both.
by embracing a more neutral framework, we’re not stepping away from the value of dei. we’re strengthening the credibility of the research by removing assumptions and focusing on real-world outcomes, no matter what terminology a firm chooses to use.
creating space for constructive dissent
another key goal is to create a space for firms that may be skeptical of dei initiatives and strategies. if firms believe they have found a path to success that doesn’t rely on traditional dei programs, we want to document that and share it with others.
can firms achieve strong employee engagement and retention without formal dei programs? can firms recruit, retain and promote high-quality talent without explicit dei frameworks? if so, how are they doing it? these are important questions, and we want to explore the answers.
rather than excluding firms that take a different approach, we’re encouraging them to contribute to a richer, more complete understanding of what works today to expand the talent pipeline and create cultures where employees want to work.
an invitation to all firms—dei or not
we recognize that some firm leaders have grown wary of dei, whether due to media narratives, political challenges, or concerns about effectiveness. others are quietly investing in workplace culture without formal labels.
but fostering a culture where people feel safe, valued, and empowered is not a political act—it’s a strategic business imperative.
if your firm is:
- quietly cultivating a culture of belonging without calling it “dei,”
- taking a different approach to belonging, authenticity, or well-being,
- curious about how your peers are adapting in this moment of transformation…
…we invite you to participate in the 2025 accounting move project. your voice and experience are essential to painting a complete, actionable picture of what success looks like in today’s profession.
moving the conversation forward—together
as the accounting profession continues to evolve, we need research tools that reflect reality. by expanding the language and scope of the move project, we’re building a bridge between different viewpoints and offering all firms, regardless of approach, a chance to learn, compare, and grow.
this isn’t about taking sides. it’s about understanding what truly supports sustainable success in accounting workplaces. let’s move beyond labels and focus on what’s working and how we can build better workplaces together.
to learn more or contribute to the 2025 move research, visit https://improvetheworld.net/cost-of-losing-talent-research/.