会计师事务所正在进行重组，以应对人工智慧整合所带来的财务与营运影响。EY 正在建立一个人工智慧价值实现办公室，由一位新任的代理经济学主管领导。Errol Gardner 指出，管理自主的代理劳动力超出了人力资源、技术或财务部门的传统范畴，这促使 EY 建议客户采用类似的专属监督模型。

同时，McKinsey 正在实施严格的财务控制，以遏制不断攀升的人工智慧支出。财务长 Yuval Atsmon 部署了系统断路器，旨在识别并标记员工中过高的人工智慧代币使用量。这项措施迫使员工将人工智慧模型的运算能力与特定任务按比例匹配，从而避免因在简单操作中使用过度先进的模型而产生不必要的成本。

这些积极的监督措施源于有关人工智慧投资回报之令人担忧的统计趋势。Bain & Co. 在六月的一项调查显示，多数公司实现的财务节省低于最初的预测。此外，麻省理工学院去年发表的一份报告量化了这一困境，揭示了企业人工智慧试点专案高达百分之九十五的失败率。

Accounting firms are restructuring to address the financial and operational impact of artificial intelligence integration. EY is establishing an artificial intelligence value realization office, led by a new head of agent economics. Errol Gardner noted that managing an autonomous agentic workforce falls outside the traditional scopes of human resources, technology, or finance departments, prompting EY to advise clients to adopt similar dedicated oversight models.

Simultaneously, McKinsey is implementing strict financial controls to rein in escalating artificial intelligence expenditures. Chief Financial Officer Yuval Atsmon deployed system circuit breakers designed to identify and flag excessively high artificial intelligence token usage among staff. This measure forces employees to match the computational power of the artificial intelligence model proportionally to the specific task, avoiding unnecessary costs associated with using overly advanced models for simple operations.

These aggressive oversight measures stem from concerning statistical trends regarding artificial intelligence return on investment. A June survey by Bain & Co. revealed that a majority of companies achieved lower financial savings than initially projected. Furthermore, a Massachusetts Institute of Technology report published last year quantified this struggle, revealing a ninety-five percent failure rate for corporate artificial intelligence pilot programs.