Generative AI and Professional Judgement: Case-Evidence From An Accounting Practice

The purpose of this paper is to explore the influence of Generative AI on professional judgement. Drawing on our preliminary findings from an ongoing case study of a UK-based mid-tier accounting practice, we explore how GenAI can influence judgement related tasks. Our preliminary findings indicate that GenAI currently functions as a ‘sparring partner’ for well-defined, structured, and ‘less risky’ tasks, while tasks perceived as complex and ‘risky’ largely remain reliant on human expertise. Our preliminary analysis identifies potential ethical implications such as deskilling or ‘never skilling’ professionals, and potential replacement of human-human feedback loop with emerging ‘AI loops’ in which professionals rely on human-AI feedback cycle in their day-to-day tasks. We argue that the emergence of the ‘AI loop’ may amplify existing organizational hierarchies, tensions and widen the gap between experienced and less experienced professionals. Our research contributes to understanding GenAI’s evolving role in professional judgement by revealing its impact on knowledge and professional development.