Part 2 of 3 in our series on decoding AI agents in accounting

When people talk about AI agents, they often picture a simple formula: “If X, then Y.”

But accounting doesn’t work that way.

Workflows in finance are not clean assembly lines. They’re dynamic, exception-heavy, and full of judgment calls. That’s why most AI “agents” look good in demos but crumble in the real world.

The Messiness of Real Workflows

Accounting isn’t just posting journal entries or ticking boxes. It’s:

• Routing approvals across multiple stakeholders
  
  

• Reconciling exceptions that don’t fit a neat pattern
  
  

• Handling timing differences between systems
  
  

• Investigating anomalies that require judgment, not rules
  
  

Most tools don’t know what to do when they hit something outside the script. They either stall or kick the work back to accountants, defeating the purpose.

The Limits of Rule-Based Automation

Legacy automation platforms lean heavily on rules engines or no-code builders. That works for repetitive, predictable processes. But here’s the problem:

• Rules break when processes evolve. A new business unit, a new ERP integration, or even a vendor changing invoice formats can throw everything off.
  
  

• Exceptions are the norm, not the exception. Every close involves irregularities: foreign exchange adjustments, accruals, reclassifications.
  
  

• Escalation is clumsy. When the workflow breaks, accountants are left to clean up the mess manually.

That’s why many finance leaders are skeptical. They’ve seen too many “workflow automations” that promise smooth closes but collapse under real-world complexity.

Why Orchestration Matters

At Agentic, we approach workflows differently. We see them not as rigid sequences, but as orchestration: a blend of deterministic logic and adaptive AI.

That means:

1. Flexible routing. Workflows adjust dynamically - approvals, reconciliations, and exceptions move to the right person or system at the right time.
   
   

2. Exception-aware processes. Instead of failing, the system recognises anomalies and applies historical context before escalating.
   
   

3. Continuous improvement. Every time an exception is resolved, that feedback feeds back into the workflow - making it smarter over time.
   
   

A Real-World Example

Take reconciliation. Traditional automation might match 90% of transactions perfectly. But then there’s the 10%:

• A deposit in the bank feed that doesn’t line up with invoices
  
  

• A vendor payment in foreign currency
  
  

• A timing mismatch between ERP and CRM entries

Legacy systems spit those out as “unmatched” - leaving accountants to investigate manually.

With orchestration, an agent doesn’t just stop. It checks related entries, applies logic, references historical behaviour, and suggests a resolution. If escalation is needed, it routes it with the right context so the reviewer can act quickly.

Workflows Build Trust

This is why workflows matter so much. Automation that works only when things are perfect isn’t useful. Finance leaders know that real work lives in the exceptions.

A system that can handle messy workflows is one that accountants will trust. Not because it’s flashy, but because it works where it matters most.

The Path Forward

Building agents for accounting isn’t about scripting rules. It’s about designing workflows that can bend without breaking, adapt without stalling, and learn from every exception.

This is what we mean by orchestration. And it’s what separates real accounting agents from yet another rules engine.

👉 Next in the series: In Part 3, we’ll look at Data - the foundation of every successful accounting agent.