Brazil can be seen as one of the countries with the greatest cultural diversity, perhaps because it is considered, worldwide, as the fifth largest country in terms of size and population. Added to this is its entire history, which has been characterized since its discovery by the relationship between different peoples, such as natives, immigrants from the European, African and Asian continents (Teixeira et al., 2021). However, even presenting a scenario of all this cultural diversity, discrimination against some groups can be seen, which triggers social inequality, which can be explained by the refusal to admit the existence of discrimination, justified by miscegenation (Alves & Galeão-Silva, 2004). Regarding the concept of diversity, Lapolli et al. (2022) argue that diversity is associated with the historical, social, political and cultural context, which means a representation of a society; however, its understanding can permeate the expansion of individuality, which has its representation in a social model, presenting a complex conception as the basic format of society (Lapolli et al., 2022).

Alves and Galeão-Silva (2004) mention that, in Brazil, discussions on the subject have taken longer compared to other countries, emerging since 1990, although public affirmative action policies have emerged since 1960. This, possibly, It originates from the contradiction conveyed by the ideology of the myth of racial democracy, which insists on not admitting the existence of discrimination regarding diversity. That said, it is considered that, in a society made up of individuals with different characteristics, different organizations are also formed (Carneiro & Santos, 1985). In this way, Fleury (2000) defines diversity as an interaction of people with their different characteristics in the same group, which is divided between those who find themselves, in some way, in a situation of social disadvantage, in a relationship between minority and the majority, which is the ensemble.

Fleury (2000) also proposes that diversity management is related to increasing the diversification of the workforce and the search for competitive advantage within organizations. Therefore, it is considered that managers rely on the diversity of the available workforce to seek a competitive advantage, seeking to implement practices that contribute to improving results. With this, it is expected that these organizations value the potential workforce that society offers, without there being any distinction, because, according to the Federal Constitution of 1988, in its article 5, everyone is equal before the Law, as well as they have the right to life, liberty, equality, security and property (Brasil, 1988).

Based on the assumption that organizations operate in a dynamic market, to obtain better results, they must seek to accompany the various changes within this context, to perceive diversity as an opportunity to become more competitive, recognizing and valuing its professionals. In other words, being able to understand that all human capital individually has values that contribute to the better development of a team, and, therefore, of the organization itself.

Given the above, it is possible to state that diversity and inclusion can be understood as interdependent, since, in addition to having distinct individuals on the team, there is also the need to create a feeling of belonging in them, which occurs through of inclusion practices, as discussed in the following topic.

The word inclusion, according to Aurélio (2021, para. 1), “is the action or effect of”; the prefix “in” means “in/within”, and “claudere” expresses “to close”. Camargo (2017) asserts that inclusion is a social practice based on attitude and perception of things, of oneself and of others, applied in all environments, such as work, education, culture, among others. In this way, inclusion practices aim to promote the effective participation of all human beings, especially those who are particularly excluded from the most diverse social environments.

One of the reasons why inclusion is difficult to implement is the lack of a clearer definition (Freire, 2008). In this context, what does inclusion mean? The authors Almeida and Gatti (2020) sought this definition and found that the answer depends on the social and ideological place that the respondent occupies. Consequently, it can be said that there are several meanings assumed in this word. Inclusion is an antithesis of exclusion; it is a universal and endless movement, since, for there to be an inclusive movement, there must be “excluded” (Mitller, 2003). This movement, according to the author, is based on a system of values, which makes individuals feel welcome, thus celebrating diversity, regardless of scope.

In this research, the inclusion approach is aimed at organizations. For Ferdman et al. (2009), inclusion is a way of making members of various groups feel included, so that they have equal opportunities and are treated fairly. Zanelli et al. (2014) clarify that there is no possibility of dissociating inclusion from exclusion, since, in the organizational field, working conditions can be interpreted as inclusive or exclusionary. Despite company's efforts to retain diverse talent in their workforce, the authors found that minority groups (Souza, 2021) still face discrimination. This suggests that diversity is not a guarantee that there will be inclusion, which reinforces the need to deepen into its indicators, differentiating them from those used for diversity (Roberson, 2006).

Theorists Nguyen et al. (2023) and Mor Barak and Cherin (1998) sought to understand this process of inclusion and exclusion in companies. To this end, the authors captured three forms of conceptualizations of inclusion, providing a comprehensive perception of the clusters of topics focused on inclusion and measurement instruments. The authors also recommended a form of inclusion focused on empirical evidence related to inclusion in the workplace.

Ferdman (2020), on the other hand, addressed inclusive leadership as an attempt to understand, through differences, value the identities involved in work processes, as “Inclusive leaders facilitate participation, voice and belonging – without demanding assimilation and, at the same time, promoting equity and justice across identities” (p. 1). As such, the topic gains academic relevance, given the importance of adopting diversity and inclusion as a strategy to enhance business, and stimulate creativity and innovation.

The database for this work were collected in the following: a search was carried out using the terms “diversity” and “inclusion” as selection criteria in the Scientific Periodicals Electronic Library (Spell) database. Considered as an initiative of the National Association of Postgraduate Studies and Research in Administration (Anpad), Spell consists of a repository of scientific works in the area of Applied Social Sciences, particularly in the areas of Public and Business Administration, Accounting and Tourism, arranged in a system of indexing, research and free availability of scientific production (Spell, 2012), which meets the purpose of this work, which is to carry out a bibliometric analysis based on scientific articles already published in the mentioned area.

Thus, the database was chosen as a survey source for research. As the database is relatively recent, the entire period available until June 2021 was considered, where articles published on the subject since 1991 were found. To identify these works, the following descriptors were used: “diversity” and “inclusion”, in the Spell database, as shown in Table 1:

Table 1
Articles selected for sample

Source: Own elaboration.

In Spell, the “keyword” field was selected, and the term “diversity” was inserted. The search had a total of 65 results. After that, filters were applied: 1) Type of document: paper; 2) Area of knowledge: Accounting, reaching a total of 25 papers. Next, the “title” field was selected and the same descriptor was searched for: “diversity”. As a result, the search returned a total of 110 results. Then, the same filters were applied again, reaching a total of 39 articles. Next, the same criteria were applied to the term “inclusion”. When using it as a keyword, we obtained a result of 42 works. With the application of the filters, the number of works was reduced to 12. When the term was defined for the title, the search presented 137 papers as a result, a quantity that was reduced to 34, when the filters already described above were applied.

Given the searches, a result of 110 papers was found, among which we analyzed through the title and reading the summary of those mentioned, excluding those that were repeated, since they presented the term “diversity” or “inclusion”, both in the keyword and in the title, reaching a sample of 78. Furthermore, another 30 were excluded from the sample, as they did not cover the accounting area, and were therefore not in line with the objective of the work, which is related to accounting topics. Thus, a final sample of 48 papers was obtained to support the research analysis, as shown in Table 1.

Initially, using the bibliometric study, which according to Lopes, Antunes and Rodrigues (2018) consists of a quantitative technique that allows measuring numerical and statistical data and can build indices on a given scientific production, it was possible to analyze bibliometric indicators regarding to aspects between publications and researchers; periodicals and citations; and content reported in the articles. Considering that the research attempts to describe the characteristics of the papers collected for analysis, the research has a descriptive character.

Subsequently, to understand and interpret, through scientific publications, how Accounting Science has treated the theme “diversity and inclusion”, Content Analysis, of a qualitative nature, was adopted as a data analysis technique, which, as stated Chizzotti (2006), aims to understand the meaning of what is being communicated, manifestly or not, and with explicit meanings or not. In a complementary way, Bardin (1977) presents different phases for carrying out a study through Content Analysis, which are prepared sequentially, ranging from pre-analysis, through exploration of the material to be analyzed, to treatment of results, inference and interpretation.

The pre-analysis consisted of choosing the materials for the study. This happened through an initial reading of the abstract of each paper. In the material exploration phase, some elements of the selected scientific papers were investigated, separating them by title of the work; key words; goal; problem; methodology, research method and data analysis technique; contributions; and suggestions for future research. Regarding the characteristics of the publication, the following were observed: magazine/periodical; Qualis concept Coordination for the Improvement of Higher Education Personnel (Capes); and year of publication. Finally, the main data of the authors were highlighted, such as: name, title and link/affiliation of the researcher with the Educational Institution and the Federation Unit. To record the collected data, a Microsoft Excel spreadsheet was used.

Finally, the analysis of the sample of scientific production on the theme “diversity and inclusion” sought to achieve the objective of the work, presenting an overview of publications, according to the following topic.

In this topic, the following were analyzed: the production of research published by State; the number of publications, subdivided by theme; the researchers who published the most in the period; and the number of publications per Higher Education Institution (HEI). First, according to the bibliometric analysis, it is worth presenting some general information about the 48 papers.

Table 2
General information from bibliometrics – composed by 48 papers

Source: Own elaboration.

Thus, to demonstrate the first aspect, which is how scientific production is distributed in Brazil, from 1991 to 2021, authors and co-authors of the papers and their link/affiliation with the HEI were considerated, as well as the Federation Unit which the institution belongs, according to consolidated data in Figure 1, on the map of Brazil.

Figure 1
Production of published researchs by state
Source: Own elaboration.

Observing Figure 1, a certain regionalization can be seen, mainly in the Southeast, South and Northeast Regions, as, of the 122 authors identified, it was found that almost 60%, from a number of 69 authors, are distributed among the states of São Paulo, Minas Gerais, Rio de Janeiro and Espírito Santo. In the Southeast Region, therefore, the number of researchers was divided into 30, 18, 15 and 6, respectively. Next, we have the South Region, represented by 26 authors, 11 from Santa Catarina, 10 from Rio Grande do Sul and 5 from Paraná. Next, the Northeast Region was observed, with 12 researchers from Ceará, 7 from Rio Grande do Norte and 1 from Paraíba. Finally, 6 researchers from the Federal District (DF) and 1 from the state of Pará were identified. So, when the 27 Federation Units were considered, it was observed that there were no publications on the topic “diversity and inclusion” by linked researchers to HEIs belonging to the other 16 states. Analyzing the second aspect, the year of publication was considered, and which topic was discussed in the paper, as shown in Figure 2.

It was noticed that most publications discuss the topic with a focus on “diversity”, with the paper published in 1991; while the first publication found on “inclusion” only appears in 2006. However, it is noteworthy that there have been no publications in some years

Figure 2
Number of publications per year within each theme
Source: Own elaboration.

An oscillation was observed in research, a fact that does not allow us to infer linear growth, despite showing that, since 2006, with the exception of 2009, 2011 and 2013, research appears on both themes, even if “inclusion” on a smaller quantity, accordingly with existing literature (Werneck, 2000, 2003; Pinsk & Eluf, 2000; Sassaki, 2005; Coutinho, 2006, among others), which states that the two themes are complementary. The following analysis deals with the number of researchers who published the most in the period, in Table 3:

Table 3
Frequency of publications per researchers

Source: Own elaboration.

It was noted that of the 122 researchers who contributed to the work, only four published more than one paper on the topic during the period. Researcher Maria Nivalda de Carvalho-Freitas published four, one from the Federal University of Minas Gerais (UFMG), and the other three from the Federal University of São João Del-Rei (UFSJ). Next, Darcy Mitiko Mori Hanashiro and Janette Brunstein appear, with three publications each, and, finally, Josiane Silva de Oliveira, with two publications, all with a doctorate degree. It was also noticed that the HEIs which the researchers have an affiliation are in the states of Minas Gerais, Rio Grande do Sul, São Paulo and Paraná, which indicated a greater number of authors who research on the theme, according to what was presented in Figure 1. It is noteworthy that Professor Josiane has an affiliation with the Federal University of Goiás (UFG), in addition to the State University of Maringá (UEM).

Table 4
Overview from the most productives researchers’ resume

Source: Own elaboration.

One of the categories listed was the authors' titles, which was verified through the resume available on the Lattes Platform. One finding, when analyzing the content of the resumes of the notable researchers highlighted in Table 1, was that, although they have different areas of training, they work in lines of research that seek to provide equity to social actors within organizations and society as a whole.

Analyzing Table 4, it is clear that all researchers are involved with activist spaces engaged in promoting actions that aim to bring about transformations in society, such as the Center for Afro-Brazilian Interdisciplinary Studies (NEIAB), which is a group of teachers and students, which aims to expand the debate on racial issues (Núcleo de Estudos Interdisciplinares Afro-Brasileiros da Universidade Estadual de Maringá [NEIAB-UEM], 2020). It should be noted that none of the researchers highlighted in this work have training in Accounting. To analyze the HEIs with the greatest scientific production on the topic, Table 5 was created, with the frequency of publications per institution.

Table 5
Frequency of publication per HEI

Source: Own elaboration.

According to Table 5, 42 HEIs were identified, in which researchers have an affiliation, considering, for this aspect, the data found in each paper. It should be noted that frequency was computed by the statement presented in the paper, where the researcher's name appears as the author of it, but also as a professor with an affiliation from the same institution or another. For example, the name of the researcher Josiane Silva de Oliveira, who in one of her publications, she is declared as an author in a paper and, at the same time, as a professor at the Federal University of Goiás, a fact that highlighted the UFG in Table 6. As a result, the IES that hosts the highest frequency of researchers who have published works on the topic is Mackenzie, which is at the top of the table, with 29 points, representing 20% ​​of the total, followed by UFMG and the Federal University from Ceará (UFC), which reached 10 points, representing 7% each. Mackenzie and UFMG are institutions located in the Southeast Region, reinforcing the results in Figure 1. Continuing, we observed that UFSJ and the Federal University of Rio Grande do Norte (UFRN), with 9 and 7 points, respectively, representing 6 and 5%. The others had a representation of 3 and 2%, except for those institutions with only one researcher, as already observed in Table 5.

In this section, we seek to deal with the periodicals in which the papers were published, analyzing some related aspects, such as the number of publications per Qualis Capes concept, periodicals in which they published and the number of quotes in these periodicals. Below, Table 6 presents the list of journals and their respective Qualis Capes concepts and number of publications.

Table 6
Relation of periodicals and its respectively Qualis CAPES concept

Source: Own elaboration.

When considering the Qualis Capes of the 2017-2020 quadrennium periodical classification events, it was noted that the publications were published by periodicals classified in strata A2, A3, B1 and B2. According to Barata (2017), whatever the area of knowledge, only half of the periodicals used by teachers and students to publish their publications can be classified among those of excellence (strata A) or of higher quality (B1) (Barata, 2017). Therefore, considering the Qualis classification of the journals that published the analyzed publications, it is believed that the topic, when researched and published, has a relevant impact on scientific production.

Furthermore, it should be noted that no publication was identified in the Spell database in an A1 stratum periodical, but on the other hand, of the 48 publications analyzed, 17 were in A2 concept periodicals and 9 in A3, representing more than 50% were published in excellent journals. It should be highlighted that the non-use of different databases prevented other journals that qualify with an excellent Qualis Capes concept from being reached as well.

Still on Table 6, it is observed that of the 21 journals that published scientific works on “diversity and inclusion”, it was found that RAE was one of those that published the most, with seven papers, followed by RAC, REAd and Interface, with 4 publications each. Soon after, RAE electrónica, Revista Alcance and Revista Gestão Organizacional (RGO) appear, which published three papers each. The other magazines appear with one or two publications.

In addition, it was noted that the articles analyzed were cited 343 times, highlighting that the Revista de Administração de Empresas was the most cited periodical, with 164 quotes. It is understood that the number of quotes is associated with the recognition of the value of published research and its results; given that the relationship given by the number of times that papers in a journal are quoted and the total number of papers published each year results in the journal's “Impact Factor”. Therefore, it is believed that the more the periodical is mentioned, the greater the degree of recognition of its value, therefore, of the articles published by it.

The next aspect to be analyzed is the content reported in the papers.

As already mentioned, according to Maccali et al. (2015), diversity involves several dimensions, which consequently covers several characteristics such as ethnic-racial factor, gender, sexual orientation, generation, social class, physical and mental capabilities, family, religion, demography, profession, politics and, even, other personal affiliations (Carneiro, 1995). Thus, to expose the main points found in the articles, the dimensions of diversity and research gaps are presented.

To verify how all this scientific production is distributed, regarding to the various dimensions of diversity, the subjects covered in each article were listed, and shown in Table 7.

Table 7
Dimensions of diversity

Source: Own elaboration.

Analyzing Table 7, we noticed a lack of research in some dimensions, among the articles analyzed, in which we did not find those that specifically deal with sexual orientation, religion, professionalism, politics, culture and other personal affiliations. Furthermore, when it comes to “diversity”, there was a greater number of research on gender and People with Disabilities. On the topic of “inclusion”, research focuses more on ableism. It can be highlighted that many of the papers analyzed discuss diversity and inclusion in a generic way, presenting proposals on diversity management, and not specifically looking at one of the different dimensions. For example, one of the works that presented as its objective the investigation of the adoption of public policies aimed at developing, in the population, the skills necessary for their inclusion in the market, then, it was understood as a more general proposal, with these works, brought together in the dimension here called general. To show the research gaps in the existing literature, Table 8 was prepared, which presents the titles of the works and suggestions for future research.

Table 8
Relation between the title in the paper and future research suggestions

Source: Own elaboration.

Regarding suggestions for future research, it was observed that in 22 papers, out of a universe of 48 analyzed, representing 46%, no possible suggestions for future research or research limitations were identified. This fact may be related to the methodology used by the studies, given that the majority refers to bibliographic research. However, among the studies that made suggestions, it was observed that six suggested a larger sample, to support a study with greater assertiveness, or even prove the assumptions.

The research, whose titles are “Proposition of a Theoretical Model of Social Innovation for the Inclusion of Senegalese Immigrants in the Labor Market”, “To be or not to be in favor of diversity practices” and “That is the question and Similarity and dissimilarity between superiors and subordinates and its implications for the quality of the dyadic relationship”, recommend testing, through statistics and a new sample, the methodological model used. However, upon analysis, it was realized that there is still a lot to explore regarding the topic, especially when it comes to making diversity and inclusion practices more effective.

The research mentioned makes an important contribution to studies on diversity, inclusion and social innovation in the workplace. However, there is much to be explored in these topics, especially about the effectiveness of diversity and inclusion practices. Therefore, a suggested sequence of research could be the empirical investigation of diversity and inclusion practices in different organizational contexts, with the aim of evaluating their effects on promoting a more inclusive work environment and improving organizational performance. Furthermore, it would be interesting to analyze the role of leadership in promoting diversity and inclusion, as well as the impact of training and development programs on the formation of more inclusive and collaborative teams. It needs to be emphasised the reflection on carrying out research from the employer's point of view towards the employee, to investigate whether the company is aware of the aspects that can include or exclude an employee, what are the actions that the company takes to recruit and maintain a diverse team, where prejudice is minimized. Although filters were used for articles in accounting area, some articles provide a more general overview of the discussion on the topic, including the article entitled “A model of public policies that generates income: an experience promoted by the Municipality of São Paulo”, whose objective was to investigate the adoption of public policies aimed at developing, in the population, the skills necessary for their inclusion in the market, which did not only cover the area of ​​accounting, but also the market. In this sense, papers were selected that had a direct relationship with the accounting area, involving professionals in the area, more specific accounting subjects, highlighting the results and contributions of these research, as shown in Table 9.

Table 9
Overview of the results and contributions shown by the papers

Source: Own elaboration.

Based on the results and contributions of some papers, it is inferred that Accounting Science has realized the benefits of diversity and inclusion in its field. However, although there is research that points to positive effects on diversity and inclusion practices in organizations, it was noticed that there are gaps, as it was noted, in the materials analyzed, that a large part of the Boards of Directors are still mostly made up of men, as well as when articles point out that senior management positions are still more occupied by white men. There was also a need for research that revolves around advancing the deconstruction of prejudice regarding various aspects, considering both the positive relationship between diversity and performance, and, mainly, the appreciation of the individual in the organization and in society. With the purpose of illustrating the topics most covered in the scientific works analyzed in this research, a word cloud was created using the Nvivo software, considering the full text of the papers, as shown in Figure 3.

Figure 3
Word cloud

The most prominent terms are those that occur most in the text. Thus, it was noticed that the terms most linked to diversity appear more frequently, perhaps because more than 60% of the works are dealing with the topic. Finally, it is worth highlighting that diversity is a crucial element in building a fairer and more inclusive society. When diversity is embraced, differences between people are recognized and valued, like gender, race, ethnicity, religion, sexual orientation, among other characteristics. This allows us to celebrate the variety of perspectives, skills and experiences that each individual can bring to the world. Furthermore, by promoting diversity, a more welcoming and respectful environment is created for all members of society, regardless of their differences. It is important to remember that diversity is not just an issue of social justice, but can also bring many practical benefits to companies, organizations and communities in general. By leveraging a variety of talents and skills, you can create more creative and effective solutions to challenges. Therefore, it is crucial to value and promote diversity in all areas of life, so that we can build a fairer and more inclusive future for everyone.