As AI tools take on more of the routine work in government finance, the value of human judgement is increasing.
On the Reshaping Finance podcast episode “AI Is Rewriting the Finance Playbook: What Government Accountants Must Do Next”, Tamarra Brown, CPA, CGMA, MBA, Director of Administrative Services for the Alameda County Public Health Department, discussed what the current shift means and why judgement, curiosity, and integrity will become even more important in an AI-enabled workplace.
In the era of AI, the technology is becoming an increasingly powerful tool for accounting and finance professionals, helping them analyse data, generate insights, and improve efficiency. However, it is not replacing the need for professional judgement. Instead, “human judgement will become part of the guardrails for using AI responsibly. It won't be enough for accounting and finance professionals to simply produce data and leave the judgement and decision-making to others,” Brown explained.
As automation increases, the need for human oversight grows. These tools can crunch data, but they cannot weigh up local context, political realities, or the ethical dilemmas that shape every decision in government finance. That responsibility sits firmly with the profession and is only becoming more crucial.
From data compilers to decision owners
The days of spending hours preparing recurring reports or updating spreadsheets are becoming fewer. You now have more time for the parts of the job that require judgement, context, and problem-solving.
As Brown noted, “the accountant who once spent most of their time compiling data for reports can now spend that time analysing what the data reveals about programme effectiveness, fiscal sustainability, and resource allocation.”
Teams that used to focus only on processing numbers are being asked to speak up, interpret results, and even challenge the status quo. “That accountant’s role has not been diminished but redirected toward work that requires something AI cannot easily provide: professional judgement applied to public accountability,” Brown said.
When automation takes routine work off your plate, you have more time to focus on evaluating program outcomes, fiscal sustainability, and the best use of public resources. Your expertise is increasingly essential in interpreting automated insights and turning raw analysis into guidance for leadership.
Critical thinking skills are more vital than ever
More time for analysis brings greater responsibility. If technology is generating insights faster than ever, you need the skills to evaluate those insights before decisions are made.
“There will need to be a keener sense of critical thinking as humans evaluate the data sources used to develop AI datasets, as well as the ethical and moral implications of using those sources,” Brown said. You have to scrutinise what data is included in AI models and also what’s missing. That way you can address issues of bias and completeness.
According to Brown, learning to actively challenge machine-generated outputs means understanding how these outputs are built, and “knowing when to challenge those outputs, and applying professional judgement to turn analysis into guidance.” As AI systems become more prevalent, critical thinking is a required core competency.
Moving from passive reporting to active assurance and validation is a significant step towards transformation. You are not only interpreting results but interrogating them, ensuring decisions are based on balanced, representative information.
You are expected to do more than present the numbers. Leaders, elected officials, and stakeholders want guidance on what those numbers mean and what actions should follow. The ability to explain findings, make recommendations, and build confidence in decisions is becoming just as important as the analysis itself.
A redefined, not diminished, profession
AI is not making your role as a management accountant obsolete. Rather, using AI means you can redirect your skills towards complex, high-value work in public sector environments where real-world context and professional judgement are irreplaceable.
According to Brown, “human judgement will be more critical at every step of the process, allowing management accountants to focus on judgement, communication, and strategic decision-making where they add the most value.”
Key takeaways:
Embrace your human judgement as your superpower:
AI can process data, but only you can ensure responsible, ethical, and mission-aligned decisions.
Know when to push back, and spot when data or outputs do not align with reality or public interest.
Build critical thinking and data literacy:
Understand, challenge, and improve the models behind AI outputs. Learn to use AI to your advantage.
Prioritise continuous learning:
Invest in new skills and professional development, especially those that AI cannot replicate.
Technology may change how the work gets done, but it doesn't reduce the need for professional judgement. If anything, it raises the bar, according to Brown.
As automation takes on more routine tasks, you will be expected to ask better questions, challenge assumptions, communicate clearly, and help guide decisions that serve the public interest.
Listen to the entire conversation on the Reshaping Finance podcast for more insights.
Additional resources:
AI and the Changing Way of Working Part 1: How AI Redefines Management Accounting
Enhance Public Sector Governance using AI
Real-life Ways Small Firms Use AI
AI in the Public Sector: A Force for Good? Or an Evolving Cautionary Tale?