The Best AI Professionals Think Like Humans

Technology changes quickly, but critical thinking remains the most valuable skill accountants can develop.

Artificial intelligence is changing accounting faster than almost anyone predicted. But according to William LeFew, Ph.D., the professionals who benefit most from AI are not necessarily the ones with the strongest technical skills—they are the ones who know how to think.

In this episode of Accounting ARC, Donny Shimamoto, CPA.CITP, CGMA, founder and managing director of IntrapriseTechKnowlogies LLC and founder and inspiration architect for the Center for Accounting Transformation, welcomes LeFew, chief technology officer at FirmPro, for a conversation that goes beyond software features and into the mindset required to succeed in an AI-enabled profession.

LeFew approaches accounting from an unusual perspective. Trained as an applied mathematician with experience at NASA and multiple technology startups, he intentionally looks for industries where technology can remove friction instead of creating it. Accounting, he says, stands out because of the people.

Why accounting captured a technologist’s attention
Rather than finding a profession resistant to innovation, LeFew discovers one filled with professionals who genuinely care about serving clients. What surprises him is not accountants’ reluctance to embrace technology but their willingness to adopt tools that actually improve client service.

“They don’t necessarily want to spend time learning software,” LeFew explains. “They want to spend more time with their clients.”

That insight shapes how he approaches software development. Instead of building technology that requires firms to change everything they do, he focuses on eliminating barriers—making it easier to move data in and out of applications and reducing the disruption that often accompanies new technology. Shimamoto says many software companies overlook that reality. Too often, vendors assume accountants resist change when the real issue is that products fail to fit naturally into existing workflows. Successful technology, he argues, supports the work accountants already do rather than forcing them to redesign their firms around the software.

AI raises the bar for human thinking
As the conversation turns to artificial intelligence, LeFew challenges one of the biggest misconceptions surrounding AI. Many people assume AI reduces the amount of thinking professionals need to do. His experience suggests exactly the opposite. Working effectively with AI requires users to understand problems at a deeper level, evaluate results more carefully, and provide better guidance to the technology. Rather than replacing expertise, AI amplifies the value of professionals who already know how to think critically.

“The cognitive load has not lessened,” LeFew says. “It’s much higher.”

Shimamoto agrees. As a CPA, he says the real value accountants provide is not simply preparing returns or financial statements. It is helping clients solve complicated business problems, remove obstacles and achieve long-term goals. Those responsibilities become even more important in an AI-enabled world.

Students should focus less on tools and more on thinking
When Shimamoto asks what advice LeFew would give students entering the profession, the answer has little to do with learning the latest software. Instead, LeFew encourages students to develop multiple ways of thinking. Whether studying literature, mathematics or science, every discipline teaches a different approach to solving problems. Those perspectives become invaluable when working alongside AI because humans still provide the judgment, context and reasoning that technology cannot replicate on its own.

“We still have to guide it,” LeFew says. “We have to understand what good looks like.”

For accounting students especially, he believes curiosity and intellectual flexibility will remain more valuable than mastering any single technology platform.

Leadership remains a human advantage
The conversation closes by exploring LeFew’s personal “superpower.” His answer reflects the same philosophy that guides his work. Rather than viewing himself as the smartest person in the room, he hopes his greatest strength is helping others perform at their highest level by creating environments where teams can do meaningful work together. His background in mathematics, research, and startups allows him to recognize patterns across industries and apply successful ideas from one field to another. That ability to connect seemingly unrelated problems often leads to innovative solutions.

For Shimamoto, the discussion reinforces a larger point about the future of accounting. As AI becomes more capable, technical knowledge alone becomes less of a competitive advantage. Critical thinking, collaboration, curiosity, and sound judgment become the skills that separate exceptional professionals from everyone else. Technology continues to evolve. The need for thoughtful professionals does not.

Watch or listen to the full episode of Accounting ARC to hear why one AI leader believes the future belongs to accountants who know how to think—not just how to use technology.

Listen to the full episode