66.1% of Accounting Professionals Feel Journal Entry Decisions are Personnel-Dependent; 73.7% Report Inadequate Manuals
A survey of 946 accounting professionals by TOKIUM reveals that 66.1% feel journal entry decisions are personnel-dependent, and 73.7% report that manuals are missing or inadequate. High interest in AI-driven automation exists.
📋 Article Processing Timeline
- 📰 Published: May 21, 2026 at 20:00
- 🔍 Collected: May 21, 2026 at 11:31
- 🤖 AI Analyzed: May 21, 2026 at 11:53 (21 min after Collected)
## Survey Summary
- 66.1% feel journal entry decisions are personnel-dependent.
- 73.7% report manuals are missing or inadequate.
- Average of 20.1 hours/month spent on journal entry; 57.5% feel the workload is heavy.
- Journal entry ranks 3rd (29.5%) among tasks perceived as personnel-dependent in accounting departments.
- 73.0% are interested in AI agents handling journal entry.
## 20.1 Hours Monthly Spent on Journal Entry; 57.5% Feel Burdened
A total of 57.5% of respondents feel 'extremely' or 'somewhat' burdened by invoice journal entry, indicating that more than half feel the strain. The average time spent, 20.1 hours per month, underscores this significant workload.
## 66.1% Feel Journal Entry Decisions are Personnel-Dependent; Manual Maintenance is Inadequate
66.1% of respondents replied that journal entry involves 'judgment criteria or rules dependent on the experience or memory of specific individuals,' highlighting the prevalence of personnel-dependency. Among those who noted such criteria, 73.7% stated that manuals are 'partially maintained but inadequate' or 'not maintained at all, relying on oral tradition or individual experience.'
## Journal Entry Ranks 3rd in Personnel-Dependent Accounting Tasks
When asked which accounting tasks are particularly personnel-dependent, 'Expense Report Confirmation/Approval' (38.1%) was the most cited. This was followed by 'Monthly/Annual Closing Tasks' (34.0%), 'Invoice Journal Entry' (29.5%), 'Incoming Payment Reconciliation/Receivables Management' (29.3%), and 'Payment Operations (Transfers/Approval)' (25.8%). Journal entry is recognized as a task where personnel-dependency is prominent.
## 73.0% Hope for AI Agent Assistance
When asked, 'If there were an AI agent or AI BPO service that learns your company's journal entry rules and improves accuracy, to what extent would you like to use it?', a total of 73.0% responded positively ('Definitely want to use' at 15.5%, 'Somewhat want to use' at 33.7%, 'Consider depending on content/cost' at 23.8%). This indicates high expectations for AI agents to solve issues with personnel-dependent criteria and reduce workload.
## About TOKIUM
TOKIUM AI Detail Entry is a service where AI automatically determines account titles based on invoice details, amounts, supplier names, and past data. It learns from user corrections, improving accuracy with continued use. By automating personnel-dependent journal entry, it helps accounting professionals focus on high-value tasks like analysis.
- 66.1% feel journal entry decisions are personnel-dependent.
- 73.7% report manuals are missing or inadequate.
- Average of 20.1 hours/month spent on journal entry; 57.5% feel the workload is heavy.
- Journal entry ranks 3rd (29.5%) among tasks perceived as personnel-dependent in accounting departments.
- 73.0% are interested in AI agents handling journal entry.
## 20.1 Hours Monthly Spent on Journal Entry; 57.5% Feel Burdened
A total of 57.5% of respondents feel 'extremely' or 'somewhat' burdened by invoice journal entry, indicating that more than half feel the strain. The average time spent, 20.1 hours per month, underscores this significant workload.
## 66.1% Feel Journal Entry Decisions are Personnel-Dependent; Manual Maintenance is Inadequate
66.1% of respondents replied that journal entry involves 'judgment criteria or rules dependent on the experience or memory of specific individuals,' highlighting the prevalence of personnel-dependency. Among those who noted such criteria, 73.7% stated that manuals are 'partially maintained but inadequate' or 'not maintained at all, relying on oral tradition or individual experience.'
## Journal Entry Ranks 3rd in Personnel-Dependent Accounting Tasks
When asked which accounting tasks are particularly personnel-dependent, 'Expense Report Confirmation/Approval' (38.1%) was the most cited. This was followed by 'Monthly/Annual Closing Tasks' (34.0%), 'Invoice Journal Entry' (29.5%), 'Incoming Payment Reconciliation/Receivables Management' (29.3%), and 'Payment Operations (Transfers/Approval)' (25.8%). Journal entry is recognized as a task where personnel-dependency is prominent.
## 73.0% Hope for AI Agent Assistance
When asked, 'If there were an AI agent or AI BPO service that learns your company's journal entry rules and improves accuracy, to what extent would you like to use it?', a total of 73.0% responded positively ('Definitely want to use' at 15.5%, 'Somewhat want to use' at 33.7%, 'Consider depending on content/cost' at 23.8%). This indicates high expectations for AI agents to solve issues with personnel-dependent criteria and reduce workload.
## About TOKIUM
TOKIUM AI Detail Entry is a service where AI automatically determines account titles based on invoice details, amounts, supplier names, and past data. It learns from user corrections, improving accuracy with continued use. By automating personnel-dependent journal entry, it helps accounting professionals focus on high-value tasks like analysis.
FAQ
Why is personnel-dependency in journal entry a serious issue?
Rules are often dependent on individuals' experience and memories, and manuals are inadequately maintained, leading to risks of business stagnation during personnel changes.
What can TOKIUM AI entry input do?
The AI learns from invoice contents and past records to automatically determine accounts. It improves accuracy over time and performs tasks autonomously.
Why are many accountants hoping to adopt AI?
Accountants spend over 20 hours a month on journal entry on average; they wish to reduce this heavy burden and focus on value-added tasks.