Skip to content
AICPA-CIMA
  • AICPA & CIMA:
  • Home
  • CPE & Learning
  • My Account
Journal of Accountancy
  • TECH & AI
    • All articles
    • Artificial Intelligence (AI)
    • Microsoft Excel
    • Information Security & Privacy

    Latest Stories

    • Fraud and technology: How to handle the double-edged sword
    • Report: AI speeds up work but fails to deliver real business value
    • CFOs signal crucial role that technology will play in 2026
  • TAX
    • All articles
    • Corporations
    • Employee benefits
    • Individuals
    • IRS procedure

    Latest Stories

    • AICPA warns shutdown‑forced IRS furloughs would disrupt filing season
    • New law, IRS workforce cuts raise red flags for tax season, reports say
    • SECURE 2.0 amendment deadline extended for IRAs, other retirement plans
  • PRACTICE MANAGEMENT
    • All articles
    • Diversity, equity & inclusion
    • Human capital
    • Firm operations
    • Practice growth & client service

    Latest Stories

    • AICPA warns shutdown‑forced IRS furloughs would disrupt filing season
    • New law, IRS workforce cuts raise red flags for tax season, reports say
    • SECURE 2.0 amendment deadline extended for IRAs, other retirement plans
  • FINANCIAL REPORTING
    • All articles
    • FASB reporting
    • IFRS
    • Private company reporting
    • SEC compliance and reporting

    Latest Stories

    • SEC proposes amendments to small entity definitions
    • Key signals from the SEC-PCAOB conference point to a busy new year
    • New SEC chair to CPAs: ‘Back to basics’
  • AUDIT
    • All articles
    • Attestation
    • Audit
    • Compilation and review
    • Peer review
    • Quality Management

    Latest Stories

    • 5 imperatives for auditors from the PCAOB chair
    • Key signals from the SEC-PCAOB conference point to a busy new year
    • Audit transformation road map: New report lays out the journey
  • MANAGEMENT ACCOUNTING
    • All articles
    • Business planning
    • Human resources
    • Risk management
    • Strategy

    Latest Stories

    • Report: AI speeds up work but fails to deliver real business value
    • How a CPA beat burnout after strokes, years of depression
    • Overall economic view slides, but CPAs feel better about their companies
  • Home
  • News
  • Magazine
  • Podcast
  • Topics
Advertisement
  1. newsletter
  2. Cpa Insider
CPA INSIDER

Getting to Diversity 4.0

Try these strategies to move to the next level of diversity and inclusion.

By Courtney L. Vien
January 30, 2017

Please note: This item is from our archives and was published in 2017. It is provided for historical reference. The content may be out of date and links may no longer function.

Related

October 17, 2016

How groupthink can damage your organization

January 1, 2017

How to sponsor diversity in the leadership ranks

January 17, 2017

Strategies for promoting diversity and inclusion

TOPICS

  • Firm Practice Management
    • Human Capital

Hiring employees of varied backgrounds is an excellent first step toward diversity. But there’s much more to diversity and inclusion than mere representation, Shirley Davis, Ph.D., explained in a webcast for the AICPA.

“You can bring in diverse talent, but that doesn’t mean your culture embraces it,” she pointed out. What organizations can strive to do, she said, is help employees feel included, respected, and empowered to participate equally in their success.

In the webinar, Davis, president and CEO of strategic development solutions firm SDS Global, described a continuum of diversity that organizations can use to track their progress. It has four stages, each defined by a motivation for pursuing diversity through inclusive practices:

  • Diversity 1.0: Organizations fulfill their legal obligations as equal opportunity employers but don’t go far beyond that. It is associated with compliance.
  • Diversity 2.0: Organizations promote diversity because they feel it is the morally right thing to do. It is associated with social responsibility.
  • Diversity 3.0: Organizations strive for diversity because it contributes to business success by enabling them to become more competitive and relevant. It is also associated with becoming an employer of choice.
  • Diversity 4.0: Organizations want to become more diverse because it improves the way they work. It is associated with innovation, sustainability, and cultural competence.

Most organizations, Davis said, fall between Diversity 2.0 and 3.0.

To determine which stage they’re in, she said, organizations can benchmark themselves against firms and companies of similar size or in similar industries, and ask themselves questions such as:

  • Do you have a definition of diversity?
  • Do you have a strategy or vision for diversity and inclusion?
  • Do people in your organization understand what diversity is and how important it is?
  • What’s the business case for diversity in your organization?

Davis also recommended some ways organizations can move further along the diversity continuum:

  • Have a strategy. Define what “diversity and inclusion” mean to your organization, and then create goals for achieving both. Then, communicate that strategy so employees are able to articulate it.
  • Have top leaders commit to increasing diversity and inclusion. “I encourage organizations to create a diversity statement and build a diversity strategy, but also to make sure it’s tied in to the organization’s strategic plan,” Davis said. Senior leaders, she said, can ensure the diversity strategy aligns with the organization’s goals and objectives, and the commitments it makes to stakeholders.
  • Embed your diversity strategy throughout the organization. Your stance on diversity and inclusion, Davis said, can be reflected in areas such as recruitment, promotion, employer brand and marketing, communications, and service philosophy.
  • Have a person or group take ownership of the diversity strategy. Though, ultimately, diversity and inclusion are everyone’s responsibility, Davis said, it’s helpful to have an individual—such as a chief diversity officer—or group to shepherd your diversity and inclusion efforts. 
  • Publicize successes. “When you start doing some of this work, the way to progress is to ensure that you’ve got some wins under your belt and that the employees are embracing it,” Davis said. “You need to communicate your successes to the organization.”
  • Be accountable. “Accountability comes when you start to integrate diversity into not only your strategy, but into your policies, performance metrics, and bonuses,” Davis said. You could then take stock, she said, by making diversity part of performance reviews or by having leaders meet to discuss it on a quarterly basis. You can also assess what progress you’ve made toward certain deliverables, such as crafting a diversity statement and having all employees sign it.

Access AICPA Diversity and Inclusion Resources to help assess your company’s culture, and recruit and retain diverse talent.

Advertisement

Courtney Vien is an associate editor for magazines and newsletters at the AICPA.

Advertisement

latest news

January 30, 2026

AICPA warns shutdown‑forced IRS furloughs would disrupt filing season

January 28, 2026

New law, IRS workforce cuts raise red flags for tax season, reports say

January 27, 2026

SECURE 2.0 amendment deadline extended for IRAs, other retirement plans

January 23, 2026

IRS releases FAQs on qualified overtime pay deduction under H.R. 1

January 21, 2026

Fraud and technology: How to handle the double-edged sword

Advertisement

Most Read

Filing season quick guide — tax year 2025
IRS to start accepting and processing tax returns on Jan. 26
How a CPA beat burnout after strokes, years of depression
Business standard mileage rate increases for 2026
Tax-efficient drawdown strategies in retirement
Advertisement

Podcast

January 29, 2026

Why stablecoin controls create a solid foundation in an evolving environment

January 22, 2026

Accountability the ‘No. 1 thing’ and other reflections from Bill Reeb

January 15, 2026

Tom Hood on AI, hybrid work, and other 2026 themes shaping accounting

Features

Get ready for tax season

Get ready for tax season

Filing season quick guide — tax year 2025

Filing season quick guide — tax year 2025

How a CPA beat burnout after strokes, years of depression

How a CPA beat burnout after strokes, years of depression

Tax-efficient drawdown strategies in retirement

Tax-efficient drawdown strategies in retirement

Simple but effective AI use cases for CAS

Simple but effective AI use cases for CAS

Shaping AI governance and controls

Shaping AI governance and controls

FROM THIS MONTH'S ISSUE

Tax-efficient drawdown strategies in retirement

Want to stretch retirement funds and avoid tax pitfalls? This article shares tips and models for smarter drawdown strategies that maximize after-tax wealth, manage Social Security and Medicare impacts, and minimize surprises. Also see: Tax season preview and quick guide.

From The Tax Adviser

December 31, 2025

Practical tax advice for businesses as a result of the OBBBA

November 30, 2025

How a CPA and wealth adviser partnership can guide families through transition

November 30, 2025

Digital asset transactions: Broker reporting, amount realized, and basis

October 31, 2025

Recent developments in estate planning

MAGAZINE

January 2026

January 2026

December 2025

December 2025

November 2025

November 2025

October 2025

October 2025

September 2025

September 2025

August 2025

August 2025

July 2025

July 2025

June 2025

June 2025

May 2025

May 2025

April 2025

April 2025

March 2025

March 2025

February 2025

February 2025

view all

View All

PUSH NOTIFICATIONS

Learn about important news

This quick guide walks you through the process of enabling and troubleshooting push notifications from the JofA on your computer or phone.

CPA LETTER DAILY EMAIL

Subscribe to the daily CPA Letter

Stay on top of the biggest news affecting the profession every business day. Follow this link to your marketing preferences on aicpa-cima.com to subscribe. If you don't already have an aicpa-cima.com account, create one for free and then navigate to your marketing preferences.

Connect

  • JofA on X
  • JofA on Facebook

HOME

  • News
  • Monthly issues
  • Podcast
  • A&A Focus
  • PFP Digest
  • Academic Update
  • Topics
  • RSS feed
  • Site map

ABOUT

  • Contact us
  • Advertise
  • Submit an article
  • Editorial calendar
  • Privacy policy
  • Terms & conditions

SUBSCRIBE

  • Academic Update
  • CPE Express

AICPA & CIMA SITES

  • AICPA-CIMA.com
  • Global Engagement Center
  • Financial Management (FM)
  • The Tax Adviser
  • AICPA Insights
  • Global Career Hub
AICPA & CIMA

© 2026 Association of International Certified Professional Accountants. All rights reserved.

Reliable. Resourceful. Respected.