Tuning into the potential of AI in business

While tools like ChatGPT, Google Gemini, and Microsoft Copilot have made AI more visible, Lin emphasizes that the technology has deeper roots. “AI dates back to the 1950s,” he explains. “It became a buzzword in 2022 with the rise of generative AI, which uses probabilistic models to predict what comes next. For example, if you type ‘I had a cup of coffee with X,’ it might suggest ‘cream’ as the next word.”

This predictive ability, Lin believes, is especially useful in accounting. “Accounting is about gathering evidence—like invoices and orders—and telling a coherent story. With the right data, AI can help answer key questions: How did we perform last quarter? Are we profitable? What’s our outlook?”

Lin also explores “agentic AI,” systems capable of completing multistep tasks independently.

“Imagine four research assistants—one reviewing literature, one gathering data, one running analyses, and one summarizing results,” he says. “Agentic AI can combine all those tasks into a single platform.”

Looking ahead, Lin sees AI reshaping business, employment and society. He believes that preparing students for this transformation is essential. 

“Students want meaningful careers or to launch their own ventures,” Lin says. “Our job is to ensure their skills match the evolving demands of the business world. That’s the mindset driving our curriculum.”