Educational perspective · Revised September 25, 2026. This article does not report findings from Dr. A Ashour’s doctoral study.
Define the decisions a person must make before introducing an AI assisted step into an accounting workflow.
Separate preparation from approval
Write down what the tool may prepare and who reviews it. A draft explanation, suggested classification, and approved accounting record represent different stages. Make the handoff between those stages explicit.
Keep the evidence close
When a generated summary refers to a figure, check the amount and period against the source report. When it offers a reason for a change, identify supporting evidence or label the explanation as uncertain.
Use an exception path
Decide which situations need further review: missing documents, inconsistent amounts, unusual transactions, or explanations that cannot be supported. Give the reviewer a practical way to stop and request help.
Measure the whole task
Include review and correction time when assessing a workflow. A fast first draft can still require substantial rework. Compare similar tasks and document the limits of the comparison before deciding whether to expand a pilot.
Further reading
For an external risk management reference, see NIST’s AI Risk Management Framework. The practical prompts above are editorial suggestions, not NIST certification or research findings.
