Journal of Accountancy Podcast Differentiating agentic and generative AI — and more with a Tech Q&A author
Feb 5, 2026
Wesley Hartman, automation developer and founder of Automata Practice Development, co-author of the Technology Q&A column, talks AI for accounting. He contrasts generative AI that creates text with agentic AI that performs multi-step tasks. He flags hallucinations and deepfake scams as major risks. He offers practical, methodical advice for adopting AI tools without falling for hype.
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AI As A Coding Assistant
- Wesley Hartman uses AI as a coding assistant that reads and suggests improvements to code in real time.
- He compares it to a spell checker that helps catch punctuation and nuanced coding errors.
Generative Versus Agentic AI
- Generative AI produces new text from prompts while agentic AI takes actions inside workflows and systems.
- Agentic agents can chain tasks like ingesting invoices, entering them into accounting software, reviewing work, and producing reports.
The Problem Of Confidently Wrong AI
- Hallucinations occur when AI confidently gives incorrect answers and can mislead users and clients.
- That confidence increases the risk of users trusting wrong advice on deductions or accounting rules.