Recent technological evaluations have revealed that AI can surpass qualified professionals in specific accounting tasks. At the same time, the current reality highlights that critical business operations, such as closing the books, require strict human supervision rather than relying on AI alone.
This study compared and evaluated the processing speed and accuracy of AI models when performing tasks to the same standards as certified accountants. The AI demonstrated higher efficiency than humans in routine work and data reconciliation, yielding particularly remarkable results in processing large volumes of data.
AI's greatest advantages lie in its overwhelming computational speed and consistent data-processing capabilities. However, accounting operations require "contextual understanding" and "judgment within complex regulatory environments." While current AI minimizes numerical errors, it still cannot replace the human review process in exceptional accounting treatments or decision-making under uncertain conditions.
These findings suggest that the role of AI in the accounting sector should be optimized not as a "replacement for humans," but as a "human partner (augmentation)." Moving forward, the automation of verification workflows for AI-generated financial data and the design of integrated business processes centered around a human-in-the-loop approach are expected to gain significant importance.