Generative AI and Agentic Systems in Accounting

Implications for Practice, Education and Research
1. Auflage 2027
ISBN: 978-1-041-17007-5
Verlag: Taylor & Francis Ltd

Buch, Englisch, 218 Seiten, Format (B × H): 156 mm x 234 mm

Reihe: Routledge Studies in Accounting

Generative and agentic AI are transforming accounting, not just by automating routine tasks, but by reshaping the structure and strategy of roles, teams, and decision-making across the profession.

This book explores how these rapidly evolving technologies are already being applied in audits, financial reporting, advisory services, and internal controls. It offers a clear, non-technical overview of large language models (LLMs), generative and agentic AI systems, alongside practice-based insights into adoption trends, implementation strategies, and evolving governance practices. Readers will gain practical tools to evaluate risk, ethical considerations, talent readiness, and organizational fit. The book also examines where these technologies create value, how to implement them responsibly, and what educators must do to prepare the next generation of accountants. It concludes with a forward-looking discussion on how the profession can lead, rather than simply react to this era of AI-driven change.

Drawing on emerging research, professional practice insights, and interviews with firm leaders, the book translates complex developments into actionable frameworks. It bridges the gap between innovation and daily practice through real-world use cases, ethical risk analysis, and attention to the shifting priorities of practitioners, firms, educators, researchers, and regulators.

Concise, timely, and practical, this guide is written for a profession in the midst of rapid transformation. It is designed to be accessible for practitioners while serving as a strategic resource for educators and firm leaders shaping the accounting workforce for the next decade.

Zielgruppe

Academic and Postgraduate

Autoren/Hrsg.

Ng, Cory

Cohen, Eric E.

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

1. Introduction: Why This Book, Why Now 2. What Are Generative AI and Agentic AI? A Primer for Accountants 3. Accounting Reimagined: GenAI’s Role Across the Profession 4. Agentic AI in Practice: From Assistants to Autonomous Agents 5. Risks, Ethics, and AI Governance in Accounting 6. Implementing Generative and Agentic AI in Practice 7. The Field Response: How Firms and Practitioners Are Using Generative and Agentic AI 8. Preparing the Workforce – What Educators and Leaders Must Do Now 9. The Future Accountant: Strategic, Tech-Savvy, and Human-Led 10. Conclusion: Leading the Change, Not Chasing It

Über Autor(innen)

Cory Ng is an Associate Teaching Professor in the Accounting and Information Systems Department, Villanova School of Business, Villanova University, Pennsylvania, USA.

Eric Cohen is Chief AI Officer at Cohen Computer Consulting, Pennsylvania, USA.