Women in the smart machine age: Addressing emerging risks of an increased gender gap in the accounting profession

Q1 Social Sciences

Journal of Accounting Education Pub Date : 2021-06-01 DOI:10.1016/j.jaccedu.2021.100715

Jillian Alderman

引用次数: 5

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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智能机器时代的女性:解决会计行业性别差距扩大的新风险

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，性别差距扩大的风险增加。在会计领域，女性在最有可能被人工智能取代的职位上的代表性过高，而在可能在SMA中创建或维持的职位上的代表性不足。在这篇文章中，教育工作者和行业领导者被鼓励通过支持和鼓励女性追求技术素养的进步，并提高不太可能被机器取代的情商技能，如协作、团队合作和道德决策，来解决这些风险。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting Education Social Sciences-Education

CiteScore

4.20

自引率

0.00%

发文量

期刊介绍： The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.