The Americans with Disabilities Act (ADA): An emerging challenge to accounting education

Journal ofdccounling Education, Vol. I I, pp. 101-l 12, 1993 Printed in the USA. All rights reserved.

Copyright

0748-5751193 $6.00 + .OtI 0 1993 Pergamon Press Ltd.

THE AMERICANS WITH DISABILITIES ACT (ADA): AN EMERGING CHALLENGE TO ACCOUNTING EDUCATION Thomas D. McLaughlin

MONMOUTH COLLEGE Edwin A, Doty, Jr.

EAST CAROLINA UNIVERSITY Abstract: The Americans with Disabilities Act (ADA; 1990) opens an academic door on two levels which will affect the way we provide educational services. First, employment practices for staff and faculty will require a review. Second, there will be more disabled students in our classroom. This article summarizes relevant provisions of the ADA and offers recommendations for compliance. A significant issue considered is faculty employment practices. Each of the three typical performance areas of faculty activity (research, service, and teaching) are examined. The Act also creates a new environment for instruction for the students. Access to the classroom, office hours, examination locations, research facilities, computer labs, etc., must be made available in a manner that is normally provided for all students. This article presents a graphic paradigm providing a structure for evaluation of the institutions and instructionaf impacts.

INTRODUCTION Today, a gentle whirring sound from an electric wheelchair or the strategic placement of a chair for a signing translator often precedes an accounting class. A new audience faces faculty members as education opens its doors to students with disabilities. Will teaching techniques require a change? Will testing become more complicated? What has caused the new environment? How should we respond as accounting educators? ADA BACKGROUND Former President Bush, with strong Congressional support from both sides of the aisle, signed into law the Americans with Disabilities Act (ADA; 1990) on July 26, 1990. The Act contains a section of definitions plus five statutory titles (Title I-Title V). This Act is the latest in a series of legislative actions that expand the rights and privileges guaranteed by the law to more handicapped and disabled members of the American society. Significant previous Acts include: l

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Architectural Barriers Act: 1968, amended 1973 for Architectural Transportation; Rehabilitation Act: 1973, amended 1974, 1978; 101

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The Education for All Handicapped Children Action: 1975, amended 1986; The Voting Accessibility for the Elderly and Handicapped Act: 1984; The Air Carrier Access Act: 1986; The Civil Rights Restoration Act: 1988; The Fair Housing Act: 1988.

The substance of this previous fragmented legislation has been incorporated into the new ADA Act, including definitions, enforcement provisions, and applicability, either through new provisions or references to the earlier actions. The Law is a comprehensive confirmation of previous legislation and an expansion into employment and services including education. DEFINITIONS To understand the Act’s meaning and the implications upon the educational environment, several terms must be defined. The following list includes some of the more significant definitions included in the ADA: 1. “An individual with a disability”: The Act defines this person as one who has a physical or mental impairment that substantially limits one or more major life activities (which may be defined as those basic activities that the average or nondisabled person in the general population can perform with little or no difficulty-e.g., walking, seeing, breathing, working, learning, hearing, etc.), has a record of such an impairment, or is regarded as having an impairment. This definition is a mirror of one found in earlier Acts for handicapped persons. 2. “Auxiliary aids and service”: These include interpreters to convey aural material (readers, taped text, etc.) for the visually impaired, and modifications required to implement these devices or services. 3. “Public entity”: Any state or local government, department, agency, or other instrumentality, Amtrak or commuter rail authority. 4. “Reasonable accommodation”: Accommodations are modifications to make existing facilities used by employees readily accessible to and usable by persons with disabilities. It includes job restructuring, parttime or modified work schedules, reassignment, plus acquisition or modification of equipment and devices for examination, training materials, or policies (emphasis added). 5. “Undue hardship”: Undue hardship refers to the burden placed upon the employer or facility owner as they implement the “reasonable accommodations.” Undue hardship in this statute means significant difficulty or expense. The Law expands upon this definition with a list of factors used to make the decisions in specific circumstances as follows (Rovner, 1990): a. The nature and cost of the accommodations

needed.

b. The overall financial resources in relation to the facility’s operation.

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c. The facility’s size including number of employees and number, type and location of its facilities. d. The type of operation of the covered entity. This definition and its interpretation by the government have become friction points for businesses as they begin to comply with the Law (Sehgal, 1991). 6. “Public Accommodation”: The definition of a public accommodation includes a facility operated by a private entity where its operation affects commerce. The Law lists 12 categories for such accommodation including places of education (Americans with Disabilities Act of 1990, Section 301(7)(J)). SUMMARY OF THE ACT BY TITLES This review will not cover the entire Act in detail, but will highlight relevant sections and focus on those sections applicable to accounting education. Under all sections of the Act, health and safety considerations are adequate defenses against discrimination accusations. In addition, certain practices can negate the protection of the Act. Disabilities do not include illegal drug usage or sexual tendencies. The Act is vague on a number of operational points and the executive branch has given the Equal Employment Opportunity Commission (EEOC) the task of implementation of the specific regulations. As they are proposed and finalized, those regulations appear in the Federal Register and are enforceable. Title I: Employment

Discrimination

The employment section prohibits discrimination in the hiring, advancing, training, compensating, and discharging of employees based upon disabilities. An employer cannot discriminate when the applicant can do the essential functions of the job with or without reasonable accommodations. Consider the three major areas for faculty evaluation: research, service, and teaching (alphabetical order). First, computerized wordprocessing, database literature searches, and graduate assistants can enable a disabled person to do high quality research. Second, service can be fulfilled by a wide variety of activities (student advising, committee assignments, professional presentation and participation) that easily allow a disabled person to be a contributing member of any staff. Finally, for teaching, instructional aids such as computerized presentation devices and microphones are currently available in the electronic classroom. These arrangements may involve an additional cost, but many campuses have the equipment in place in other departments. Measured against those criteria, faculty hiring and promotion

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may require closer examination with a focus on the individual applicant (Gordon, 1992) to insure compliance. A second dimension of the employment-related rules of the ADA will impact upon accountants in professional practice and in industry. These firms cannot discriminate against disabled individuals. As compliance expands, there may well be new demands from a larger group of disabled students as they find new professional opportunities opening to them. The Act gives employers the discretion to determine those tasks deemed essential to the job, but those tasks must be included in the job description and the applicant must be made aware of them. Title II: Public Services The educational implications under Title II are generally limited to administrative matters rather than pedagogical practices. Fortunately, previous legislation has already encouraged action on many of the external architectural modifications for access. The EEOC has defined the standard wheelchair size and access requirements in easily understood terms (United States Department of Justice, 1991a; Curnette, 1992). In academics, our main concern is the access to faculty offices or classrooms, particularly in older buildings. For example, the institution may have to move a classroom location if it is not accessible. This may occur if the class were scheduled for a third floor classroom and there were no elevators. It may then be the institution’s responsibility to relocate that class meeting to a first floor location. These kinds of implementation problems may encourage computer-literate faculty to seize the opportunity and use alternative contact media such as electronic mail. Such alternatives can facilitate communication with disabled students in remote locations when barrier removal or relocation is not feasible. Title III: Public Accommodation The Act contains extensive lists defining public accommodation, which essentially includes any location the public could normally occupy. For example, one such list includes hotels, theaters, retail stores, museums, libraries, parks, zoos, and places of exercise. Of particular interest to educators is the inclusion of auditoriums, lecture halls, and offices. Of special interest to the profession is the explicit inclusion of accountants’ and lawyers’ offices. Offices also include faculty offices. Service would be considered discriminatory if it were different or separate from the normal service, or if a licensing or contractual arrangement limited its availability. Although the above items are more applicable to the physical arrangements that are not normally under the control of faculty, the arrangements may affect delivery of faculty services to students. For example, the avail-

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ability of faculty services during office hours may require a change in location if the faculty office is not accessible to the disabled person. Care must be taken to avoid separate locations for disabled-only office hours or for instructional arrangements solely for the disabled. The same educational services must be provided for disabled students as are normally available to those who are not disabled. The Act specifically mentions professional examinations and courses related to application, licensing, certification, or issuing of credentials. All professional accounting examinations will come under that umbrella. The American Institute of Certified Public Accountants (AICPA) will need to address the needs of the disabled with the Certified Public Accountant (CPA) examination arrangements. Other professional certification examination procedures must also accommodate the disabled. Currently, many states provide readers, signers, and other assistance to the disabled for CPA and other professional examinations. There is no exemption from the ADA Title III rules based upon the size of the institution. Efforts to establish exemption have been thwarted. Speaking on behalf of smaller institutions during the Congressional hearings for the ADA, William Bently Ball (spokesperson for the Association of Christian Schools International) spoke against the bill’s applicability to churches and religious schools (Ball, 1989). He based his arguments upon the religious freedoms protected by the Constitution and the difficulty in meeting the expenses needed to comply with the ADA. Mr. Ball’s advocated exceptions were not granted. Title IV: Telecommunication

Relays

Telecommunication Relay Services are the telephone transmission services for the hearing- or speech-impaired person to communicate either by telephone or radio to a nonimpaired person in a manner that would be similar to the communication by a nonimpaired person. This section of the Act may have implications for the “electronically remote classroom” as used in a number of academic programs. The faculty member may become a participant in the communication arrangement. The burden of implementation falls upon the common carriers who may use contracted vendors or handle the service internally. Title V: Miscellaneous

This is the catch-all section for small details and to fill in several salient voids that opponents may attempt to use to avoid the spirit of the Act. A brief summary of those details follows: l

Insurance policies cannot be written that would interfere with, or evade the Act.

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States are not immune (under the 1lth Amendment). “Whistleblower” protection is available for persons assisting in the implementation of the Act. Disabled individuals can decline the benefits of the Act. A disabled or handicapped person cannot be forced to enjoy the benefits of the Act. Attorney’s fees can be awarded when enforcing the Act. Other exceptions may emerge as the implementing regulations are promulgated. TIME-TABLE

FOR IMPLEMENTATION

The implementation of the Act was mitigated by the organization’s size and the Statute Section under consideration. The major provision, Title I, of the Act became effective on July 26, 1992 for employers of 25 or more. See Table 1 for a summary of the implementation dates. The public is being made aware of the ADA. Television public-service announcements must provide closed-captioning service with their transmissions. Numerous press releases and news articles feature implementation dates and compliance requirements of the Act. The Act’s features are well documented and publicized by special interest groups and organizations (Frames, 1991). These activities heighten the awareness of disabled and handicapped individuals to their new legal rights and remedies. THE STUDENT IMPACT-AN

OVERVIEW

The ADA, although far-reaching for employers, adds one more formal step for the extension of universal education. Much work has been initiated

Table 1. Effective Dates for Implementation Effected

Groups

Regarding the employment rules: Large employers (25 or more employees) Medium employers (15-24 employees) Small employers (fewer than 15 employees) Regarding the accommodation rules: Employers with 10 or fewer employees AND gross receipts of $500,000 or less Employers with 25 or fewer employees AND gross receipts of $1 ,OOO,OOO or less ALL OTHER EMPLOYERS Special rules for new construction

of the ADA Effective

Date

July 16, 1992 July 26, 1994 EXEMPT

Jan. 26,1993 July 26, 1992 Jan. 26,1992 Jan. 26,1993

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by earlier legislation (see legislative history in ADA Background section). Educational institutions have been moving along this path since the earlier acts. The enforcement provisions of the new Act regarding employment practices will send a ripple effect through educational institutions. With the removal of barriers not related to education, the disabled will focus on their own preparation for the work world. They will seek the prerequisite education to improve preparation and training for employment. The demand for their services will materialize and expand as the ADA reaches a broad base of employers/employees (Esposito, 1991). Professional accounting will be at the forefront of this activity (Frierson, 1992) because of the nature of accounting work. As white collar professional opportunities, many accounting jobs have requirements that are very amendable to the disabled (McLaughlin, 1992). Physical disability does not imply mental disability. An analytical mind can reside in any body. As accounting educators, we will face a two-edged sword while preparing to comply with the ADA. On one side will be compliance with the law. On the other side are student demands that will force institutions to provide the necessary resources. From either perspective, adjustments both for teaching and facilities are required. Table 2 is a matrix which depicts the relationships between various types of disabilities and the kinds of educational responses they demand.

IMPLICATIONS

FOR ACCOUNTING

EDUCATORS

Table 2 summarizes some of the implications that concern accounting educators. This table groups the impact areas for our faculties and institutions into three categories: 1. Facilities requirements: physical plant modifications 2. Assistance requirements: personal services 3. Equipment requirements: personal property items (electronic/mechanical moveable devices, etc.).

Table 2. Requirement impact matrix Impact on Educators for: Type of Impairment Mobility Dexterity Visual Hearing

Facilities

Assistance

Yes Y8S Y8S Y8S

Equipment Y8S Y8.S Y8.S

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Types of Disability The demands for augmented services differ based on the nature of the disability that is being served. Table 2 shows four general disability categories found in the current student population. The language of the ADA makes it clear that anything which impairs one or more major life-activities will qualify a person as disabled. Other groups will be identified in the future and continue to tax our resources. Mobility disabilities. Mobility disabilities are the most easily identified of all disabilities. The wheelchair is highly visible. However, barriers to the wheelchair are less obvious. Openings, accessways, and other barriers may be transparent to those of us without this impairment. Dexterity disabilities. Many of these disabilities are readily overcome when they are not severe in nature. However, various muscular diseases can make the use of fingers, hands, and other appendages useless. The advanced stages of these diseases may force the disabled person to require similar facilities modifications as are required for the mobility disabled. Visual impairment. This type of disability has been identified and served for a broader base of needs than other areas. Many educational institutions have various levels of service already in place. Reading assistance, braille technology, and other services can be provided. Hearing impairment. This disability has a wide range of severity and the services needed to accommodate the disability range widely as well. Relocation of mildly disabled persons closer to sound sources can meet many needs. However, severe hearing impairment requires services of assistants for signing to aid in communication, Providing signers does not fully address the problem. Facility arrangements must be addressed so that the disabled and the signing assistants may work together in an environment that accommodates their needs and does not disadvantage other students. This may require facilities modifications or equipment installation. Institutional Impacts The impact on institutional facilities will vary widely. Newer (especially since enactment of the legislation mentioned in the ADA Background section of this paper) facilities have included provisions for access by mobilityimpaired persons. Wider accessways, ramps, lifts, and other barriers have been addressed. However, many of our educational institutions continue to use (and revere) the older structures. Unfortunately, the “hallowed halls” we love so dearly may not have the capacity to meet the new requirements. The Department of Justice has issued clear and descriptive guidelines for institutional modification and construction. Appendix A to Part 36 of these

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guidelines covers the following detailed areas. Table 3 lists the coverage, demonstrating its pervasiveness (United States Department of Justice, 1991b). As an example of the dimensions needed, a wheelchair requires a 30” minimum aisle width, a 48 II parking depth, and table height of 27 II. Unfortunately, many of our older, historically significant educational structures cannot be “reasonably” modified. The Department of Justice, in 28 CFR Part 36 (1991b) does partially exempt historical buildings such as those listed in the National Historical Preservation Act (16 U.S.C. 470 et seq.), or those designated under State or local law (Section 36.405[a] and [b]). Institutions may find it advantageous to designate older buildings accordingly. Personnel assisting disabled persons will require specialized training. These services fall under the heading “Auxiliary aids and services” and include: l l l l l l l l l l l

qualified interpreters, note-takers, computer-aided transcription services, written materials, telephone handsets, amplifiers, telephones compatible with hearing aids, closed caption decoders, opened and closed captioning and other listening assistance, telecommunication devices for deaf persons (TDD’s), and videotext displays. Table 3. Guideline coverage

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Space and Reach Ranges Accessible Route Protruding Objects Ground and Floor Surfaces Parking and Passenger Loading Zones Curb Ramps Ramps Stairs Elevators Platform Lifts (Wheelchair Lifts) Windows Doors Entrances Drinking Fountains and Water Coolers Water Closets Toilet Stalls Urinals

Source: Appendix

A to Part 36.

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Lavatories and Mirrors Bathtubs Shower Stalls Toilet Rooms Bathrooms, Bathing Facilities and Shower Rooms Sinks Storage Handrails, Grab Bars, and Tub and Shower Seats Alarms Detectable Warnings Signage Telephones Fixed or Built-in Seating Tables Assembly Areas Dressing and Fitting Rooms

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Specifically for the visually impaired: l l l l l

qualified readers, taped text, audio recordings, braille materials, large print materials (United States Department of Justice, 1991~).

Although there is a limited pool of qualified assistants in many geographic areas, the classroom may soon require these additional services. We may be required to consider some modifications in our presentation formats to accommodate an interpreter, or a closed-circuit captioning service. Those services display the ongoing lecture text on a large screen. Extemporaneous lectures will require careful presentation to effectively utilize these display devices. Experience with these techniques can minimize their disruption, although some unimpaired students may spend considerable time watching the interpreter or caption screen. On the positive side, multimedia presentations may improve the overall presentation and raise the quality of educational excellence for all students. Equipment Impact Equipment implications may become the most difficult area for compliance. Technology continues to advance more rapidly than institutional budgets. Serious consideration must be given to assessing what the “reasonable accommodation” definition in the ADA means with respect to providing the latest technology for disabled students in all areas. Electronic gadgetry, often advertised as solutions, can become expensive purchases. Furthermore, as most accountants in education realize, purchase cost is just the first of a continuing trail of expenses. Costly equipment must be insured, stored, and maintained. This requires trained operators for setup, repair and security. Faculty Impact Faculty may be required to operate new technologies. This should not be difficult, but it will require some time and effort. Many people have anxieties and difficulties when first confronted with this new environment. Fortunately, most faculty have migrated into the computerized environment with wordprocessors and many are already utilizing electronic classroom features. Therefore, their adaptation to other, more sophisticated technologies should not present overwhelming demands. Presentation Challenge Many of our lectures will be recorded and transcribed for later study and presentation. Electronic and manual techniques are available for that task. From a faculty perspective, we must consider the effect upon lecture quality

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and the extemporaneous teaching environment. The recordings can lead to “canned lectures.” Currently, the thrust of accounting education aims at replacing or modifying traditional teaching techniques. The Accounting Education Change Commission, the 150-hour requirement, the Beamer Report (AICPA, 1988, p. 30), the Alber’s task force report (AICPA, 1988, p. 5), and a host of other sources are all calling for more creative and innovate teaching (Baldwin & Ingram, 1991; Nelson, 1991). Resourcefulness and innovation will be required to maintain a teaching spontaneity while the material is being recorded for later viewing. SUMMARY AND RECOMMENDATIONS The reward of reaching a new population of students is unparalleled in recent teaching history. We have the opportunity to fulfill the goal of higher education with a new class of students. Many disabled students have long been denied access to our resources and they are ready to achieve in the same manner as other members of our society. Teaching the disabled can be both an enormous challenge and the greatest reward for any professional educator. Referring to Table 2, the discussion above considers only the larger disabled populations that have been identified. It is clear that we need to study carefully the integration of facility changes, assistance providers, and equipment needs. Recommendations for educational institutions and accounting educators fall into three groups: l l l

timing recommendations, planning recommendations, communication recommendations.

Individual institutions and programs must examine their current position to determine what is needed. The timing recommendation is very clear and simple. The implementation regulations of the ADA are a ticking clock, and the clock is running. Most of the necessary actions should already be initiated. Planning recommendations should address four areas. First, facilities should be examined to determine what must be done to meet the needs of mobility- and dexterity-disabled persons. Second, site considerations can impact both facilities and equipment plans. Third, staffing plans are critical. It can take a considerable length of time and effort to locate, hire, and train the assistance providers that will be required. Fourth, teaching methods must be addressed. Traditional teaching methods (and traditional testing or measurement methods) do not adapt to teaching varieties of impaired students. Careful planning, without delay, is required for these areas. Many of our educational institutions have already established a responsi-

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bility center for ADA compliance. That is certainly an excellent place to begin seeking advice and information on meeting this new challenge. The EEOC can provide information and assistance developing an ADA awareness program. The United States Chamber of Commerce has published a compliance guide (Fasman, 1992) for businesses that can be helpful to all of us trying to meet ADA requirements. Finally, communicate what is going on. Many educators and administrators have not yet considered the implications of the ADA. All levels of staff must be informed and work together to get this job done. If the effort is communicated and coordinated properly, we should be able to meet this emerging challenge to accounting education. REFERENCES American

Institute

Public Accountants. (1988). Education requirementsfor entry (2nd ed., rev. 1988). New York: Author. Act of 1990, Title III, Section 301, Public Law 101-336, July 26,

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into the accountingprofession

Americans with Disabilities 1990. Baldwin, A. B., & Ingram, R. W. (1991). Rethinking the objectives and content of elementary accounting. Journal of Accounting Education, 9, 1-14. Ball, W. M. (1989, December). Senate approves Disabilities Act of 1989. CongressionalDigest, p. 295. Curnette, M. (1992, January 9). Law gives workers access. The News and Observer (Raleigh, NC), CCXLVZZ(9), p. 3E. Esposito, M. D. (1991, December). Gearing up for the Americans with Disabilities Act. CPA

Journal, LXZ(12), 14-22. Fasman, 2. D. (1992). What business must know about the ADA: A compliance guide. Washington, DC: United States Chamber of Commerce. Frames, R. (1991, Fall). Work, MS&the ADA. ZnsideMS, 9(l), 14-17. Frierson, J. G. (1992, May). The ADA: How it affects firms and their clients. Journal of

Accountancy, 173, 79-83. Gordon, P. L. (1992, Autumn). The job application process after the Americans with Disabilities Act. Employee Relations Law Journal, 18(2), 185-213. McLaughlin, T. D. (1992, November). Accommodating the disabled. Management Account-

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Basis of Part III. Basis of Part III. Basis of Part III.