Bora Erbil
Patner, Kreston A&O, Switzerland
Vineet Rathi
Managing Partner, Kreston OPR, India
AI in accounting recruitment and the inclusion challenge
October 17, 2025
Digital transformation is redefining accounting — and recruitment sits at the heart of that change. Artificial intelligence (AI) now influences how firms identify, evaluate and develop talent, offering new efficiencies but also introducing fresh challenges around access and equity.
As Bora Erbil, Partner at Kreston A&O, and Vineet Rathi, Managing Partner at Kreston OPR, write in the International Accounting Bulletin, AI holds promise for innovation — but also a real risk of locking out talented individuals who lack digital exposure or training.
Recruitment realities in the AI era
AI-driven tools are increasingly embedded in accounting workflows — from automating documentation to scanning candidate profiles and generating assessments. According to Spotlight Reporting’s 2025 Global Advisory Trends Report, over 67% of firms now use generative AI for proposals, communications and document summarisation.
Yet Erbil and Rathi caution that this evolution changes the baseline for recruitment: firms expect not only accounting knowledge but fluency in AI tools and data interpretation. For candidates from less digitally resourced backgrounds, limited exposure to such tools may hamper their ability to compete — even if they have the underlying aptitude.
Evolving skills in demand
Karbon’s State of AI in Accounting Report 2025 emphasises that advisory, analytical and technical skills are becoming increasingly prized. AI literacy is emerging as a differentiator: candidates who can work alongside automation are seen as valuable assets.
However, as Erbil and Rathi observe, those entering the profession from smaller firms, underserved regions or universities without AI infrastructure may find it harder to gain those competencies. Over time, this can create a self-reinforcing barrier in recruitment pipelines.
Global challenges: India and Asia Pacific
The digital divide is particularly pronounced in India and the Asia-Pacific region. According to India’s Ministry of Education (UDISE), only 57.2% of schools have functional computers, and 53.9% have reliable internet access. Rural and poorer regions lag behind.
Research by Toquero et al. (2025) shows that just 67% of the Asia Pacific population has internet connectivity. This digital exclusion limits access to educational and career opportunities in fields that increasingly rely on AI. For accounting recruitment, it means many capable candidates may never get the chance to build the skills now demanded.
Turning risk into inclusive opportunity
AI doesn’t have to deepen inequality — it can help bridge it. Through the right programmes, technology can expand access to learning. Adaptive learning tools, online modules and scholarship schemes can bring AI training to underserved communities.
Erbil and Rathi highlight existing initiatives: India’s PMGDISHA and Digital India programmes aim to boost national digital literacy, while the Institute of Chartered Accountants of India (ICAI) is embedding AI into its curriculum and offering targeted scholarships. Partnerships between NGOs, educational bodies and tech firms are already helping to widen access.
Building inclusive AI recruitment in accounting
To ensure AI supports diversity, not divides it, accounting firms, educators and industry bodies must act in concert. Key actions include:
- Investing in digital education and AI upskilling programmes targeted at underserved groups
- Embedding inclusive hiring practices that evaluate potential and mindset, as well as technical proficiency
- Fostering collaboration between firms, professional bodies and educational institutions
Erbil and Rathi argue that the future of accounting recruitment must be shaped by a combination of innovation and equity. AI can transform how firms hire and develop talent — but only if everyone has a fair chance to participate.
