Management’s Point of View ~ Each Individual Talent ~

March 15, 2026

As you are probably aware, TOPC Potentia is a somewhat unconventional accounting firm.

We don’t merely provide standard accounting and tax services; we develop the actual software platforms that serve as our work tools. As part of this approach, we’ve recently begun gradually integrating AI systems into our work.

Given the nature of accounting and tax work, one principle we’ve always prioritized in system development is this: “Given the same input, the system must reliably produce the same output every time.” This fundamental approach remains unchanged when leveraging AI.

However, while generative AI is technically impressive, it remains incomplete. It can make baseless mistakes and misinterpret context. This is why I firmly believe that, for at least the next decade, the role of humans who can verify results, detect inconsistencies, and address the nuances will continue to be essential.

Having individuals within the company who excel at designing, conceptualizing, and implementing AI systems will surely become indispensable in the future. However, there is certainly no need to feel pessimistic if you don’t identify as that type of person.

The ability to meticulously verify things, consistently build upon work, and “recognize when something is off” is vital. Equally important is the ability to not mindlessly accept what AI says, to think for yourself, and then communicate accurately to your boss, colleagues, and customers.

Developers of systems and AI may have much to learn from people who have worked in a more artisan-like manner until now. Meanwhile, I believe it will become necessary for developers and management to work together on building systems that take advantage of employees’ strengths.

I am well aware that my perspective diverges significantly from many prevailing arguments, but I do not envision a future where human work disappears. While the nature of work will undoubtedly change, the talents required will not converge into a single type. I believe that each individual’s abilities and strengths will continue to support the company, even as systemization advances. And as we move forward in developing systems and AI, I am deeply grateful as a manager to have such talented employees with diverse strengths working on our team.