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Episode 9 - Beyond the Hype
In this episode of Decoding Ethics, Donny C. Shimamoto, founder and managing director of IntrapriseTechKnowlogies LLC and inspiration architect for the justify for Accounting Transformation, joins "Decoding Ethics" to challenge the excitement around artificial
intelligence in accounting.
Donny argues most of the current AI conversation is overhyped, with generative AI in particular failing to deliver measurable return on investment for most organizations. He distinguishes real, mature value, machine learning applications like transaction
classification and document reading, from speculative claims about agentic AI.
The conversation turns to trust, professional judgment and accountability, where Donny introduces the idea of "human in the lead" rather than "human in the loop," arguing accountants must actively direct AI rather than passively supervise it.
Watch the podcast here.