For decades, financial reporting has helped businesses understand where they have been. Today, many organizations are operating in environments where leadership teams need visibility into where they are going next. That shift is changing expectations around accounting, finance operations, and decision-making.
According to Heinz Brägger, President of Arvut, many businesses continue making important decisions based on financial information that may already be weeks or months old by the time reports are finalized. He believes that pace no longer aligns with the realities of modern business operations.
The conversation is gaining relevance as artificial intelligence becomes more deeply embedded across business functions. According to a report, industries most exposed to AI experienced growth in revenue per employee of 27%, compared with 9% among the least exposed industries. The report also found that workers with AI skills earned an average wage premium of 56%. These findings suggest that organizations increasingly benefit from faster access to information and more efficient workflows.
Brägger argues that accounting is part of that transformation. From his perspective, traditional accounting systems were designed primarily for reporting and compliance, while modern businesses increasingly require continuous visibility into liquidity, obligations, and operational performance. He explains that finance teams often need information quickly enough to support planning decisions rather than simply document historical outcomes.
That philosophy has shaped the development of Arvut, a Swiss Accounting-as-a-Service fiduciary that combines accounting expertise with AI-enabled automation, allowing for twice the clients with the same team.
The company focuses on document-linked accounting, automated bookkeeping processes, and real-time financial visibility for businesses. Rather than positioning accounting solely as a reporting function, the organization views finance as an operational information system that can support day-to-day management decisions.
"Finance should give business owners the clarity they need when decisions are being made," Brägger says. "If financial information arrives months later, the opportunity to act may already have passed."
A significant part of that evolution involves automation. Brägger notes that repetitive bookkeeping activities can increasingly be processed through AI systems, allowing accountants and finance professionals to spend more time on interpretation, planning, and strategic guidance. According to him, automation is most valuable when it improves consistency and frees professionals to focus on higher-value responsibilities.
He also believes that the future of finance will involve closer collaboration between technology specialists and accounting professionals. At Arvut, Brägger explains that accountants work alongside AI and automation experts to continuously refine workflows and decision rules. "The objective is not to remove human judgment from finance, but to ensure that decision-makers have access to accurate and timely information when evaluating risks, opportunities, and growth initiatives," he says.
The implications extend beyond accounting departments. From Brägger's perspective, real-time visibility can influence cash flow management, liquidity planning, forecasting, and operational coordination. Finance leaders gain the ability to identify potential issues earlier and evaluate options before challenges become urgent. He views this as a natural progression in how organizations use financial information.
"Human judgment becomes even more important when the information is available immediately," Brägger says. "Technology can process data, but leadership teams still make the decisions that shape the future of a business."
He further suggests that AI may accelerate changes in traditional service models across professional industries. As automation handles a growing share of routine administrative work, value may increasingly be measured through expertise, interpretation, and outcomes rather than time spent completing repetitive tasks.
Looking ahead, Brägger believes accounting is evolving into a form of business infrastructure that supports continuous decision-making. Real-time visibility, integrated systems, and AI-enabled workflows are becoming part of a broader shift toward more responsive finance operations.
The company is currently moving ahead in strong growth and international expansion, seeking partnerships and collaborations.
"The question is no longer whether finance can become real-time," Brägger says. "The question is how organizations will use that visibility to make better decisions, manage growth, and create long-term resilience."
