Methodology & Bibliography — Running an Agentic Accounting Practice

How this site is sourced, which canonical primary sources back its claims, and how the data is refreshed.

Data last refreshed: 2026-05-07. Next scheduled refresh: Q3 2026 or sooner on regulator/vendor trigger.

Sourcing rule

Every claim has at least one direct quote from a canonical primary source — vendor docs, standards bodies, regulator publications, peer-reviewed papers, or an analyst publication where the analyst is the primary source for the framing. Wikipedia and secondary blogs are never the primary citation.

Freshness flags

• Foundational — original peer-reviewed papers (e.g., 2020 RAG, 2022 Constitutional AI). Refreshed only if substantively revised.
• In force — current binding regulator text or in-effect specifications, with the in-force date.
• Emerging 2026 — terms that entered mainstream discourse in 2026.
• Contested — entries with named, meaningful disagreement in the field; we carry both positions.

Bibliography

1. McKinsey — State of AI 2025 (Nov 2025). https://www.mckinsey.com/capabilities/quantumblack/our-insights/the-state-of-ai — accessed 2026-05-07
2. AgentsBooks — Anatomy of a Firm. https://agentsbooks.com/anatomy — accessed 2026-05-07
3. Gartner — Hype Cycle for Agentic AI 2026. https://www.gartner.com/en/articles/hype-cycle-for-agentic-ai — accessed 2026-05-07

Updated 2026-05-07.