I agree, Mohit.
AI can process volumes of data far beyond us, but judgment still sits with the human being looking at the numbers. When we see a variance, we don't just see a number - we see behaviour, incentives, context, and sometimes even unintended consequences.
That depth comes from strong fundamentals. The discipline CIMA has always emphasized - understanding cost behavior, performance drivers, and business reality - becomes even more relevant in an AI-driven environment.
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Venkat Pillai
CFO
SLK Global
Kakkanad
+919482008992
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Original Message:
Sent: 03-11-2026 00:46
From: Mohit Sharma
Subject: From ERP finance systems to AI finance architecture
The role of accountants as the "human decision agent" becomes paramount here. Exceptional command over core accounting fundamentals is key - the kind of skills CIMA OCS has been testing since decades. Now's the time to put to operational use. Can you look at a variance analysis and judge whether AI has done good job or not? The time is now.
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Mohit Sharma, ACMA, CGMA
Managing Partner | AstralMind Consulting, Dubai
+971 55 358 6800
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