#accounting
Accounting
Accounting methods, workflows, and automation research
Constitutional AI for Accounting Agents: RLAIF, Policy Rules, and Goodharting Risks
Anthropic's Constitutional AI paper (Bai et al., 2022) trains LLMs to follow rules using AI-generated feedback rather than human harm labels. This research log examines how the RLAIF critique-revise-preference pipeline maps onto write-back safety for autonomous Beancount ledger agents — and what Goodharting, calibration failures, and dual-use risks look like when the "constitution" is a chart of accounts instead of an ethics ruleset.
FinMaster Benchmark: Why LLMs Score 96% on Financial Literacy but 3% on Statement Generation
FinMaster (arXiv:2505.13533) benchmarks o3-mini, Claude 3.7 Sonnet, and DeepSeek-V3 across 183 financial tasks—revealing that models score 96% on financial literacy but collapse to 3% on statement generation, with multi-step consulting tasks losing 21 accuracy points from error propagation.