Establishing a business case for accessibility based on field research has not been attempted so far. This report presents the outcomes, and lessons learned, from an exploratory study on the topic. The most significant finding is that the invariable curb-cut advantage accruing to businesses from accessibility accommodations might prove to be a confounding variable in assessing the economic benefits arising exclusively from the disability market. However, this also implies that there is more benefit to businesses through accessibility accommodations than intended, thus establishing the curb-cut effect as a criterion variable in future research. Ethical and social benefits, which are not easily monetizable, are also found to be important outcomes.

An Accessibility Benefits-to-Cost (ABC) matrix is proposed as a business decision support tool for Small & Medium Enterprises (SMEs). A Methodological Framework is developed for future researchers to expand this new academic niche. The findings suggest overall that shifting the focus of disability from personal impairments of clients to a mismatch between client needs and design of the business offerings might help make a good business case by positioning accessibility accommodation as an absolute strategy for business enhancement.