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.

全球会计行业的总体趋势表明，由于智能机器时代（SMA）的快速技术发展，导致性别差距扩大的风险增加。从事会计工作的妇女在最有可能被AI取代的职位中所占的比例过高，而在SMA中可能建立或维持的职位中所占的比例却不足。在本文中，鼓励教育工作者和该行业的领导者应对这些风险，方法是支持和鼓励妇女追求技术素养的进步，并增强情感智能技能，而这种情感不太可能被机器取代，例如协作，团队合作，和道德决策。