會計師事務所正在進行重組，以應對人工智慧整合所帶來的財務與營運影響。EY 正在建立一個人工智慧價值實現辦公室，由一位新任的代理經濟學主管領導。Errol Gardner 指出，管理自主的代理勞動力超出了人力資源、技術或財務部門的傳統範疇，這促使 EY 建議客戶採用類似的專屬監督模型。

同時，McKinsey 正在實施嚴格的財務控制，以遏制不斷攀升的人工智慧支出。財務長 Yuval Atsmon 部署了系統斷路器，旨在識別並標記員工中過高的人工智慧代幣使用量。這項措施迫使員工將人工智慧模型的運算能力與特定任務按比例匹配，從而避免因在簡單操作中使用過度先進的模型而產生不必要的成本。

這些積極的監督措施源於有關人工智慧投資回報之令人擔憂的統計趨勢。Bain & Co. 在六月的一項調查顯示，多數公司實現的財務節省低於最初的預測。此外，麻省理工學院去年發表的一份報告量化了這一困境，揭示了企業人工智慧試點專案高達百分之九十五的失敗率。

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.