Assistive Technologies, Transformational Leadership, Corporate Governance, and International Accounting Standards: Moderators of Workplace Well-Being for Employees with Disabilities

Abstract

The enhancement of employee well-being at work among disabled employees is a matter of growing significance to organizations that want to maneuver social responsibility, meet legal requirements, and achieve sustainable competitive advantage. Despite the improvements in the international policy and the increased rates of awareness, disabled employees still face the endless barriers in their job security, remuneration and career development. The present research paper proposes a thorough theoretical framework where the concept of assistive technologies, transformational leadership, corporate governance, and International Accounting Standards (IAS/FRS) are conceptualized as mutually constitutive moderators of the well-being of employees with disabilities in the workplace. Based on contemporary empirical research and international policy reports, the analysis suggests that assistive technologies play an important role in enhancing accessibility and job satisfaction at the same time requiring supportive, direction-giving leaders and strong governance processes to yield the best outcomes. Transformational leaders will contribute significantly to the creation of an inclusive environment, power people with disabilities, and guarantee an efficient use of assistive technologies. Corporate governance would make sure disability inclusion and technological resources are strategic and across the enterprise monitored and maintained. Moreover, implementation of IAS/IFRS complements transparency and accountability through the requirement to reveal diversity and inclusion measures, thus providing the possibility of benchmarking and constant enhancement. In this synthesized model, interplay between technology, leadership, governance, and international standards has been highlighted as a crucial process to develop inclusive and prosperous working environments of every employee. The paper concludes with recommendations for researchers, policymakers, and practitioners to adopt holistic, system-level approaches that go beyond isolated interventions, emphasizing that only coordinated action across these domains can achieve true workplace well-being for employees with disabilities.