Food for Thought
Riding the data flow of value creation
What automation and AI change in accounting – every Friday, with sources.
- Agents need a budget
With AI agents, the cost lies not in the question but in the route the agent picks for itself. Five rules for keeping spend and results in view.
- Agent, automation or assistant?
Not every task needs an AI agent. When choosing software, first ask what it decides on its own – and where it stops.
- The position that can't be filled
Automate the routine and you abolish the apprenticeship – software only eases the skills shortage if firms rethink how people learn the trade.
- Mistakes multiply – why ARP starts with getting your house in order
A faulty booking rule or flawed prior-year data repeats itself with every transaction – so before bringing in agents, take a hard look at the old rules.
- The end of ERP as we know it – why internal interfaces are only a stopgap
AI is reshaping ERP rather than doing away with it – and internal interfaces are only needed for as long as a company's own systems stay apart.
- Seamless data flow – where data still slips between paper and screen
Every time data has to switch format, mistakes creep in – along with extra steps that the procedural documentation required by the GoBD has to explain.
- E-invoicing: when the data becomes the invoice
Since the changes to Section 14 of the German VAT Act and the GoBD, the structured data is the invoice – and the picture of it has lost its raison d'être.