Becoming an AI-Enabled Accountant

I recently spent some time listening to a Student-Led Conversations podcast episode focused on AI in education. What struck me wasn’t just the topic. It was how the conversation unfolded.

The episode was hosted by Harshita Multani, a high school senior, joined by David Wood from Brigham Young University and Markus Ahrens from the American Accounting Association. And from the start, it was clear this wasn’t a surface-level discussion about AI’s impact on education. Harshita wasn’t asking questions from a distance. She was asking from experience. That, to me, is the first signal the profession needs to pay attention to: AI isn’t something students are preparing for. It’s already part of how they learn, think, and work.

We May Be Asking the Wrong Question

A lot of the conversation around AI—both in education and in accounting—centers on whether it’s helping or hurting. There’s also the statement that the AI-enabled accountant will replace the accountant not using AI.

I don’t think either framing gets us very far. A more useful question is, “How do I become an AI-enabled accountant?” Because the tool itself isn’t the differentiator. How someone uses it is.

As David described in the episode, AI can either extend thinking or replace it. It can be used to challenge ideas, explore alternatives, and deepen understanding—or to shortcut the process entirely. That distinction matters. It’s something we’ve talked about on the Accounting ARC podcast as well: capability versus usage. It’s not about whether someone is using AI. It’s about whether that use is actually making them more effective. I encourage you to listen to both podcasts to help you better understand potential approaches to becoming an AI-enabled accountant.

Practice Is Moving Faster Than Policy

Another theme that came through clearly is the gap between how AI is being used and how it’s being managed. Markus talked about how universities are working toward more consistent guidance. But in practice, faculty are still determining how AI is used in their own classrooms. So, the experience varies. Some students are encouraged to experiment. Others are restricted. And in many cases, those expectations aren’t clearly defined.
I see the same thing happening across firms. Some organizations are actively integrating AI into workflows. Others are still trying to define where the boundaries should be. In both cases, practice is moving faster than policy. And that’s not necessarily a problem—but it is something we need to acknowledge. Because it means learning is already happening in real time.

AI Doesn’t Change Outcomes—It Amplifies Them

There’s a concern that comes up frequently: that AI will reduce critical thinking or creativity.

But I think David offered a more accurate way to think about it. AI is an amplifier. If someone approaches their work passively, AI reinforces that. If someone approaches their work with curiosity and intent, AI accelerates their development.

That aligns with what I’m seeing more broadly. AI doesn’t determine outcomes. It magnifies how someone engages with their work, which means the conversation we should be having isn’t about limiting the tool. It’s about developing the mindset of the person using it.

From Knowledge to Capability

This is where the implications for education—and for the profession—become more significant. For a long time, learning has been measured by knowledge: Can you produce the right answer under structured conditions? But when information is always accessible, that’s no longer the differentiator. The differentiator becomes:

• Can you interpret it?
• Can you apply it?
• Can you communicate it?

David talked about this in terms of portfolios—showing what someone has actually built or improved. Markus reinforced that employers will increasingly expect candidates to demonstrate how they’ve used AI in real scenarios, not just say that they’re familiar with it.

That’s a shift. And it’s already happening.

Readiness Is Accelerating

Another point that stood out is how AI is compressing the timeline for professional readiness. Earlier in their careers, students are engaging in work that previously required more experience. At the same time, expectations are rising.

Employers aren’t just looking for familiarity with AI. They’re expecting thoughtful, effective use from day one. That doesn’t lower the bar. It raises it. Because while AI can generate output, it doesn’t determine whether that output is appropriate, accurate, or meaningful. That responsibility still sits with the professional.

What This Means for the Profession

If you step back, this isn’t just about education. It’s about how the role of the professional is evolving. We’re moving:

• From knowledge providers to interpreters.
• From processors to advisors.
• From answering questions to helping define them.

And what’s interesting is that higher education is beginning to reflect that same shift. Less emphasis is on delivering information—more emphasis is on developing critical thinking.

Moving Forward with Intent

There’s still a lot we don’t know about how AI will continue to evolve. As David noted, the range of possible outcomes is wide. But one thing is already clear. AI is not a future consideration. It’s a present condition.

The question isn’t whether we adopt it. It’s how intentionally we use it to be:

• Better thinkers.
• Better communicators.
• Better professionals.

Because ultimately, AI doesn’t determine the outcome—WE do.

SIDEBAR

How Do You Become an AI-Enabled Accountant?

Becoming an AI-enabled accountant isn’t about adopting tools—it’s about developing the mindset and capability to use them effectively.

If you’re looking for practical perspectives on how to approach AI in your work, these conversations offer valuable insight:

Student-Led Conversations: AI in Education & the Future of Learning
Hear how students and educators are already using AI in real time—and what that means for the next generation entering the profession.
https://www.youtube.com/watch?v=zJO1n4aEJ6c

Accounting ARC: AI, Capability & the Future of the Profession
Explore how professionals are thinking about AI beyond efficiency—focusing on judgment, effectiveness, and long-term impact.
https://www.youtube.com/watch?v=q-Xfj4ViF7s