Neurodiversity is becoming a mainstream topic as more organisations work towards building inclusive, innovative workplaces. But what does this actually look like in practice, particularly for those responsible for designing and overseeing the systems that determine how employee performance is assessed, measured, and rewarded?
Today, many organisations are trying to be inclusive whilst still using performance systems that were not designed with neurodiversity in mind. Performance assessments do more than measure what employees deliver. They can also reflect assumptions about what good performance should look like, including how people communicate, participate in meetings, organise their work, or interact with colleagues. When these behaviours are not essential to success in a role, high-quality work can be overlooked or undervalued simply because it does not fit established expectations.
The University of Groningen report Neurodiversity and Management Control: Adapting Performance Systems for a Diverse Workforce, funded by CIMA®, addresses this crucial topic and offers valuable insights for finance professionals, management accountants, HR leaders, and anyone invested in the future of work.
Why neurodiversity matters
Workforces are becoming more cognitively diverse. Increasing numbers of individuals identify as neurodivergent, including people with autism, attention deficit hyperactivity disorder (ADHD), dyslexia, dyspraxia, and other conditions that shape how people learn, process information, and engage with the world.
Research supports the lived experience of many neurodivergent people: They bring valuable strengths and perspectives to organisations, although experiences and abilities vary significantly from person to person.
Yet, as organisations work towards greater inclusivity, many are realising that existing management control systems, especially those designed to measure and evaluate performance, were not built with neurodiversity in mind.
Now, pressure is growing beyond recruitment and awareness campaigns. True inclusion does not end with hiring. It requires creating environments and systems where all employees have equitable opportunities to contribute and grow. For management accountants, finance leaders, human resources professionals, and beyond, the challenge is clear: How do we ensure our performance systems are fit for a more diverse workforce?
Key findings from the report
The report draws on qualitative research collected through 32 interviews with employees, managers, and stakeholders across leading professional services firms, including EY and PwC, and organisations championing neurodiversity. Five major findings stand out:
1. Organisations are at an early stage of adapting management control systems
Whilst awareness of neurodiversity is rising, most organisations are only just starting to reflect this in how performance is measured and evaluated.
Efforts to support neurodivergent employees have largely focused on recruitment and awareness, rather than rethinking how performance is measured, managed, or rewarded. This means that, for many, inclusion ambitions and day-to-day systems are disconnected.
2. Existing systems can at times reflect “neurotypical” norms
Many interviewees felt that existing performance systems reflect implicit “neurotypical” assumptions that can disadvantage some neurodivergent employees.
For example, strong verbal communication or particular styles of participation in meetings may be valued alongside technical competence, even when these aren’t essential to success in a given role. As a result, talented individuals may find their contributions overlooked or undervalued if they don’t fit these implicit expectations.
3. Standardisation vs. flexibility: The need for a balanced approach
A “one-size-fits-all” approach to performance management can undermine inclusion.
Standardised systems have benefits — they ensure consistency, comparability, and a sense of fairness — but they may also limit the ability to recognise and accommodate individual strengths and differences.
Importantly, the report found that some favoured greater flexibility in performance systems, whilst others expressed concerns about consistency, fairness, and scalability.
4. Change is happening informally and through employee-led initiatives.
Rather than through formal redesigns, most changes are emerging organically. Employee-led neurodiversity networks are playing a pivotal role in raising awareness, sharing lived experiences, and advocating for change. These networks help put neurodiversity on the organisational agenda, but they also face challenges, including the need for greater visibility, support, and legitimacy.
5. Management accountants can play a vital role in driving progress.
Whilst few interviewees discussed management accountants directly, the researchers suggest that management accountants’ expertise in designing, interpreting, and applying performance systems may position them to support more inclusive approaches.
By working closely with HR and operational leaders, management accountants can help ensure that systems are both effective and equitable by translating neurodiversity into measurable, actionable performance practices.
Steps to create greater inclusion in organisations
The report’s findings have clear implications for organisations seeking to create more inclusive practices:
Review and update performance metrics: Critically assess whether current systems may unintentionally favour certain working styles and who they belong to. Are there biases in what is measured or how success is defined?
Introduce greater flexibility: Consider hybrid approaches that combine standardised metrics with space for contextual, qualitative assessment. Allow for adaptation to individual strengths and circumstances, supported by clear principles and transparent criteria.
Formalise and scale effective informal practices: Identify what’s working in day-to-day adjustments and consider how these can be embedded in formal processes, training, and guidelines.
Support and sponsor employee networks: Provide resources, recognition, and visible endorsement for neurodiversity networks. Involve them meaningfully in decision-making around performance systems.
Empower management accountants to lead change: Encourage finance professionals to take a proactive role in designing and interpreting systems, ensuring they are fair, inclusive, and aligned with broader inclusion goals.
Embracing neurodiversity requires a fundamental re-examination of how organisations define, measure, and reward performance. Creating change requires organisations to recognise that different minds contribute in different ways, then build systems that value this diversity.
To explore more insights, read the full report Neurodiversity and Management Control: Adapting Performance Systems for a Diverse Workforce.