Breaking Barriers: Empowering Special Needs Accountants in Malaysia through Artificial Intelligence and Assistive Technology

Accountants with disabilities face persistent barriers in the profession, such as limited educational access, inadequate workplace accommodations, inaccessible technologies, and prevailing social and institutional biases. These limitations restrict their participation and deprive the profession of diverse talents and perspectives. Thus, this study explores how artificial intelligence (AI) and assistive technologies can empower accountants with disabilities in Malaysia by reducing obstacles, fostering inclusivity, and promoting workforce diversity. Using content analysis of existing literature, the study identifies the challenges encountered by workers with disabilities, examines current technological applications, and reviews international practices to highlight lessons that may be adapted to the Malaysian and regional context. The findings indicate that AI-driven solutions and assistive tools such as screen readers, real-time captioning, smart prosthetics, and cognitive support systems can improve accessibility, communication, productivity, and independence for these professionals. Consequently, such empowerment fosters greater workforce inclusion, enhanced productivity, strengthened equity and independence, and expanded opportunities for lifelong learning. Although specific evidence in Malaysia is limited, increasing institutional support and local innovations demonstrate strong potential for integration. The study contributes to the literature on diversity and inclusion in accounting. Practically, it calls for firms, educators, and stakeholders to adopt inclusive technologies, and from a policy perspective, it highlights the importance of government support in promoting equal opportunities. The study addresses this issue in Malaysia, offering fresh insights for a more inclusive accounting profession. It addresses the research gap in inclusivity and highlights how technology can foster a more equitable professional environment.