Transforming Accounting and Business Applications with AI: BERT Framework Injection into LLMs for GenAI Model Agents

Authors

  • Karina Kasztelnik Tennessee State University
  • Aurore J. Kamssu Tennessee State University

Keywords:

business information, bidirectional encoder representations from transformers, artificial intelligence, large language models, accounting information systems, generative AI, GenAI, natural language processing

Abstract

This study delves into the possibilities of harnessing the BERT framework within Large Language Models (LLMs) to develop GenAI model agents for accounting and business applications. Conventional approaches to managing and categorizing accounting data often prove to be time-consuming, error-prone, and inefficient in today’s business landscape. By integrating the BERT framework into LLMs, our goal is to create innovative solution artifacts that can streamline and enhance transaction classification processes within general ledger systems. This integration holds the potential to revolutionize accounting and business applications, significantly boosting the performance of AI agents in crucial tasks and improving the overall accuracy, efficiency, and reliability of financial management and decision-making processes. The importance of this study lies in its potential to transform the financial sector by offering robust, scalable, and adaptable AI-driven solutions capable of meeting the changing needs of accounting and business applications. By demonstrating the effectiveness of BERT-enhanced LLMs, this research lays the groundwork for a new era of AI innovation in financial management, promising substantial benefits in terms of accuracy, efficiency, and analytical depth.

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Published

2025-03-22

Issue

Section

Articles