Embedding Equity in the Age of Artificial Intelligence: How Accounting Creates Risks, Opportunities and New Research Agendas
Across jurisdictions we see both progress and retreat on Diversity, Equity and Inclusion (DEI): initiatives are launched, rebadged, or quietly withdrawn, while inequalities in representation, progression and voice persist in the accounting academy and profession. This symposium asks what it means to embed equity in accounting in practice – specifically in the age of artificial intelligence (AI), and how accounting’s own tools can either reinforce or challenge inclusion. As AI becomes woven into daily accounting work, it creates new possibilities for fairness but also real risks of deepening inequalities, making equity impossible to ignore.
Drawing on international research and practice, we explore the “bright and dark” sides of DEI. We consider how accounting systems structure incentives, shape narratives and define who counts, with attention to: equitable career pipelines; inclusive and exclusive effects of financial, sustainability, and narrative reporting; the role of standards; and how emerging AI-driven systems can both automate bias and open new avenues for research, management control systems, assurance and inclusive decision-making.
The symposium combines short keynotes, a moderated panel discussion with leading voices and a highly interactive discussion to develop a forward-looking agenda for accounting research, education and practice. Participants will gain concrete examples, critical questions and innovative tools to reimagine how accounting can enable, rather than constrain, equity, and shape new research agendas with practical impact.
Moderator
Ekaete Efretuei | Liverpool John Moores University
Panellists
Tereza De Bardi | Partner at Deloitte Czechia
Olga Rehorkova | Partner at PwC Czechia
Timur Uman | Jönköping University
Miklos Vasarhelyi | Rutgers University
Schedule
Date | Time: Friday 29 May 2026 14:00 – 15:30
Location: RB 101 (Rajská Building)
