Beancounting diversity in business school 

by , | Jul 17, 2025 | Management Insights

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In this essay, recently published in the Journal of Management Studies, we critically examine how business schools appropriate the social identities of diverse professors. We argue that the practice of beancounting our diversities, often to attract students or secure funding, is extremely problematic. Even more concerning is the lack of meaningful action to address the power imbalances these metrics highlight.  

To counter this, we propose actionable practices that various actors within business schools can take to begin healing the harm caused by this beancounting approach to diversity. 

What is beancounting diversity? 

Business schools, like many higher education institutions, are increasingly collecting data on the diverse social identities of faculty members to meet new diversity-related key performance indicators (KPIs), in particular business school rankings, accreditations, grants. As a result, diverse professors are often valued not for our scholarly contributions, but for what we symbolically represent.  

Why is beancounting diversity problematic? 

  • Business schools create an illusion of progress through beancounting diversity 
  • Business schools lack accountability and transparency in turning diversity data into action 
  • More data, yet diversity efforts are not valued 

This means that when business schools appropriate our identities through beancounting diversity without taking meaningful steps to address the discrimination underlying such data collection, they reinforce existing power imbalances. Instead of fostering real change, they turn our identities into commercial assets, exploiting diversity for institutional gain and masking the harm caused by beancounting diversity. 

Examples of beancounting diversity we experienced: 

Empty Signifiers: At school assemblies, we saw diversity reduced to numbers like “60% of our staff is international” or “We’ve reached gender equality.” These stats were presented without context or action: just feel-good metrics. 

Colleagues comments: [1] We were asked, “Do you have another nationality, maybe from your parents?” One of us, a French citizen, was questioned in job interviews solely due to Arab features, treating identity as a passport count shaped by ranking pressures. 

[2] We also had quotas “We needed a woman to fill the quota” or “Oh but you’ll get the job, you’re a woman and Arabic. they can’t say no to that.” 

Identity Erasure: One of us selected ‘nonbinary’ on an HR form at the hiring. But in their very first department meeting, the minutes categorized attendance under two labels only: Mmes (ladies) and MM (gentlemen). 

Unpaid Labor: One of us was asked to submit years of their diversity event data (including much self-funded) on a day’s notice (just for accreditation purposes). There was no thanks, follow-up, or support. 

What business schools should do in terms of diversity? 

  • From beancounting to a fight against discrimination 

Diversity has been depoliticized from its main activist roots: a fight against discrimination. We call on business schools to use more careful language and discourse that acknowledge power imbalances and the potential of discrimination to harm diverse individuals.  

  • From beancounting to making everyone feel responsible for fighting discrimination 

By embracing the fight against discrimination, everyone becomes responsible and accountable for its prevention. Business schools, in particular, can be expected to demonstrate the actions they implement to prevent, address, and condemn discriminatory practices. In doing so, they assume responsibility for creating a safe and inclusive environment for diverse individuals. 

  • From beancounting to valuing effort to erase discrimination 

Business schools should make visible and formally recognize the work undertaken to combat discrimination and promote diversity. Currently, this work remains largely invisible and unacknowledged. Transformation will not occur without internal incentives, nor can it become a shared responsibility unless it is recognized as legitimate and meaningful work. 

Concluding thoughts 

To conclude, we hope this essay encourages more voices in academia and beyond to come forward and share the traumas caused by beancounting diversity. We also urge business schools to move away from beancounting diversity as soon as possible and instead develop ethical principles and practices around diversity. 

Authors

  • Wafa Ben Khaled

    Wafa Ben Khaled is an Assistant Professor in the Performance Measurement and Management Department at ESCP Business School (Paris, France). She is a researcher in critical feminist accounting. Her work explores the intersections between business ethics and the law. In particular, she is interested in how legal frameworks can enable unethical organizational behaviours such as fraud, corruption, harassment, or discrimination.

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  • Alessandro Ghio

    Alessandro Ghio is an Associate Professor in the Performance Measurement and Management Department at ESCP Business School (Paris, France). Their research explores diversity in business, with a focus on sexuality, gender, and age, as well as corporate social media communication. Alessandro is passionate about academic activism and is the co-instigator of the projects Queering Accounting and Working Women and Wellbeing.

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