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

    • AI tools for finance professionals to prepare and visualize data
    • 6 gear recommendations for home office and business travel
    • Excel’s Dark Mode: A subtle change that makes a big difference
  • TAX
    • All articles
    • Corporations
    • Employee benefits
    • Individuals
    • IRS procedure

    Latest Stories

    • Senate bill targets preparers who break the law, expands IRS reforms
    • District court dismisses taxpayer’s refund claim
    • Nondeductible W-2 wages not included in Sec. 199A deduction computation
  • PRACTICE MANAGEMENT
    • All articles
    • Diversity, equity & inclusion
    • Human capital
    • Firm operations
    • Practice growth & client service

    Latest Stories

    • Senate bill targets preparers who break the law, expands IRS reforms
    • AI tools for finance professionals to prepare and visualize data
    • How will accountants learn new skills when AI does the work?
  • 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

    • Auditing Standards Board proposes changes to attestation standards
    • Change at the top: PCAOB will feature new chair, 3 new board members
    • How to prevent late-stage engagement quality review surprises
  • MANAGEMENT ACCOUNTING
    • All articles
    • Business planning
    • Human resources
    • Risk management
    • Strategy

    Latest Stories

    • AI early adopters pull ahead but face rising risk, global report finds
    • Looking to land a CFO role? 2025 was a good year
    • Report: AI speeds up work but fails to deliver real business value
  • 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

March 2, 2026

Senate bill targets preparers who break the law, expands IRS reforms

February 27, 2026

AICPA asks Department of Education to list accounting as a professional degree

February 27, 2026

IRS should open Trump accounts for eligible children automatically, AICPA says

February 26, 2026

AI early adopters pull ahead but face rising risk, global report finds

February 26, 2026

COSO creates audit-ready guidance for governing generative AI

Advertisement

Most Read

IRS broadens Tax Pro Account for accounting firms and others
AI loses ground to pros as taxpayers rethink who should do their taxes
How AI is transforming the audit — and what it means for CPAs
IRS clarifies how employees can claim 2025 tip and overtime deductions
AI risks CPAs should know
Advertisement

Podcast

February 26, 2026

Talent shuffle: Why people want to change jobs and how leaders can adapt

February 19, 2026

Inside the AICPA’s effort to enhance the skills of early-career CPAs

February 11, 2026

Lessons in internal control lapses from major fraud cases

Features

How will accountants learn new skills when AI does the work?

How will accountants learn new skills when AI does the work?

Experiential learning: A game changer for accountants

Experiential learning: A game changer for accountants

AI tools for finance professionals to prepare and visualize data

AI tools for finance professionals to prepare and visualize data

How to develop your career and aim for the C-suite

How to develop your career and aim for the C-suite

SPONSORED REPORT

How to find the right CAS clients

The key to success with CAS is selecting the best clients. Tools like ideal client profiles (ICPs), buyer personas, and even artificial intelligence can help identify the businesses that best fit each CAS practice.

From The Tax Adviser

February 28, 2026

CPA firm M&A tax issues

February 18, 2026

Why LIFO, why now?

February 10, 2026

Navigating safe-harbor rules for solar and wind Sec. 48E facilities

January 31, 2026

Trust distributions in kind and the Sec. 643(e)(3) election

MAGAZINE

March 2026

March 2026

February 2026

February 2026

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

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.