Jim Smart @SmartJimAI

Founder @nexairi_mentis | AI for accountants & finance teams. Practical breakdowns, governance, and real workflows. Nexairi Dispath sent daily to your inbox! nexairi.substack.com Finance x AI Joined September 2018

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Jim Smart @SmartJimAI

2 weeks ago

Read our daily post at: nexairi.substack.com/p/a-few-things…

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Jim Smart @SmartJimAI

2 weeks ago

A $50b data-center announcement & $5b project under construction are not necessarily the same thing. I’m starting to think the most useful AI infrastructure metric isn’t dollars announced. It’s how much of the project has crossed from intention into obligation.

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Jim Smart @SmartJimAI

2 weeks ago

Money committed Site secured Permits approved Power/customer contracts signed Construction started Power actually flowing Big announcement ≠ finished project. That gap is the Buildout Ledger. nexairi.substack.com/p/the-100-bill…

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Jim Smart @SmartJimAI

2 weeks ago

$100B sounds finished. It isn’t. South Korea may help fund up to eight U.S. nuclear reactors and a huge Texas gas plant tied to AI demand. But a lot still has to happen before those megawatts are real. The checklist I’m watching:

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Jim Smart @SmartJimAI

2 weeks ago

I’m leaning toward D and E. Google’s Finland announcement today is interesting because it includes a 22-year nuclear deal, not just a big number in a press release. nexairi.substack.com/p/googles-15-b…

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Jim Smart @SmartJimAI

2 weeks ago

What is the better sign that an AI data-center project is real? A) a huge dollar announcement B) land under control C) permits D) a long-term power contract E) construction actually starting

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Jim Smart @SmartJimAI

2 weeks ago

where the data lives, who can override the system and which rules apply. nexairi.com/article/Busine…

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Jim Smart @SmartJimAI

2 weeks ago

Google Cloud and Accenture are training up to 1,000 engineers to sit inside customer companies and get their AI working. The reason is that the hard part of enterprise AI is not the model. It is untangling how a company really runs:

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Jim Smart @SmartJimAI

2 months ago

A lot of dashboards look useful because they are clean, colorful and packed with data. But the real test is simple: What would someone do differently after seeing it? If the answer is unclear, the dashboard may be reporting the past. nexairi.substack.com/p/your-dashboa…

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Jim Smart @SmartJimAI

2 months ago

1709 Baltic grain trade didn't just move goods... it moved information. Merchants controlled which cities starved and which survived. That power is the heart of Whispers of Nystad amzn.to/45849cG #HistoricalFiction #HistFic #IndieAuthor

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Jim Smart @SmartJimAI

2 months ago

Subscribe to our substack for more: nexairi.substack.com/p/big-four-fir…

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Jim Smart @SmartJimAI

2 months ago

Recruiters are getting calls asking what to even pay a "cognitive accountant" because the role has no salary history yet. You don't need Deloitte's budget to do what Deloitte just did. You need a job description before someone else's ad sets the going rate for you.

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Jim Smart @SmartJimAI

2 months ago

Big Four accounting firms are now hiring more people for AI roles than for audit roles. Audit is the actual job they sell. Deloitte scrapped its whole job-title system June 1.

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Jim Smart @SmartJimAI

2 months ago

Both are true. That gap is basically the whole story right now. This week's The Close → open.substack.com/pub/nexairi/p/…

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Jim Smart @SmartJimAI

2 months ago

Bank of America's CFO says AI is now showing up in the bank's actual numbers, not just headcount cuts. Same week, a survey of audit partners found 9 out of 10 say their biggest client's AI governance is still "early stage."

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Nexairi Mentis @nexairi_mentis

2 months ago

Today's AI moves for accounting & finance: ▸ Global ethics board just published its first AI framework for CPAs ▸ Grant Thornton launched an AI tool for SOX compliance ▸ "Transparent AI" is this year's default tax-software buzzword. Here's how to check it's real.

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Nexairi Mentis @nexairi_mentis

2 months ago

Today's AI moves for accounting & finance: ▸ Finance is rehiring AI-laid-off workers faster than any other field 44% ▸ Only 30% of firms can even detect the AI their own staff are using ▸ "Point AI at your clients" is the new advice here's the liability it skips

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Nexairi Mentis @nexairi_mentis

2 months ago

KPMG recently mandated AI use while also publishing research on why mandates fail. The number worth stealing from that report has nothing to do with usage. Only 26% of companies can see what their AI costs in real time, and the ones who can are five times likelier to hit ROI.

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Nexairi Mentis @nexairi_mentis

2 months ago

Most small firms still hunt for missing numbers at month-end. A simple dashboard can show AR aging and cash problems in one screen. You don’t need fancy AI yet, just clear data.

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Nexairi Mentis @nexairi_mentis

2 months ago

Today's AI moves for accounting & finance: ▸ An AI audit vendor just told the PCAOB its own rules are behind ▸ Generic AI is fine for the words. The numbers need to show their work ▸ Puzzle shipped a month-end-close AI built around the audit trail