Abstract

Overall trends in the accounting profession worldwide suggest an increased risk of a widening gender gap due to rapid technological development in the Smart Machine Age (SMA). Women in accounting are overrepresented in positions most likely to be displaced by AI, and underrepresented in positions likely to be created or maintained in the SMA. In this article, educators and leaders in the profession are encouraged to address these risks by supporting and encouraging women to pursue advancements in technological literacy, and enhancement of emotional intelligence skills that are less likely to be replaced by machines, such as collaboration, teamwork, and ethical decision-making.

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