The Hidden Costs of Delegating to AI – Harvard Business Review

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November 11, 2026

AI can dramatically accelerate individual tasks without delivering equivalent gains for the organization, because delegating work creates costs beyond execution. Evidence from four accounting

During the 2025–26 tax season, several firms began using AI tools for tax preparation through Current, a platform that provides technology and shared services to partner accounting firms. By the end of the season, according to data Current shared with us, reported that AI tools saved tax practitioners an average of a third of their time on tax preparation and increased throughput by about 50%, freeing them up to spend more time with clients. One firm reported that additional capacity allowed it to accept and complete approximately $300,000 of additional tax work late in the season.

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