How can I convert a span to an img

How can I convert a
span
to an
img
?
--
Can I get some help with HTML?
What would I need to do in order to make a
span
viewed the same way as an
img
while considering accessibility?

I know it’s not semantically correct. Our current circumstances don’t load our
img[src]
in our screenshots so I was wondering if there are some attributes that I can add to a
span
with a
background-image
and have it viewed the same as an
img
(e.g.
alt
attribute)?

I’m happy to read more into it if someone can point me where to look. My Googling has reached a dead end
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