Lab Publishes First Annual Report
By The Lab
The Accounting AI Research Lab at 91视频's Tepper School of Business has published its FY25–26 Annual Report, the first since the lab adopted its current name. The report documents a year of research output, new funding, expanded teaching, and infrastructure investment in the lab's founding area: Computational Accounting Science.
"Our research sits at the intersection of three communities: practitioners confronting real-world problems, accounting scholars with foundational bookkeeping theoretical insights, and computer scientists developing modern computational methods," writes Pierre Jinghong Liang, the lab's founder and director and Professor of Accounting, in the opening letter. "This annual report documents what that convergence produced in year one."
By the numbers, the year yielded five new working papers, twelve research presentations, four course innovations, and more than $250,000 in new funding from five supporters, including Quantinno Capital Management LP, the PNC Center for Innovation in Financial Services, the Center for Intelligent Business, and the Tepper School. Six Tepper doctoral students and four 91视频 research assistants worked on the lab's projects alongside seven affiliated faculty and visitors from institutions including the University of Minnesota, the University of Virginia, UC Berkeley, and Stanford.
The research section summarizes the lab's entropy program — Accounting Classification Entropy (ACE), Accounting Graph Entropy (AGE), and Entropic Uncertainty — along with Phoenix Peers, a peer-selection method built on the topological structure of double-entry bookkeeping, and a foundational position paper proposing three mathematical laws that govern the bookkeeping system. Also featured is a memorial article on Yuji Ijiri (1935–2017), commissioned by Accounting Horizons, which connects the lab's work to the Tepper scholar whose research treated accounting's representational structure as a central object of theoretical inquiry.
The report also covers the lab's educational reach, including the Business Language Analytics courses offered to Tepper undergraduate and MBA students and an AI-assisted introductory accounting pedagogy project developed with 91视频's School of Computer Science's METALS program and sponsored by Yale University on behalf of the Yale School of Management. On infrastructure, the lab completed the AGE/AGER panel dataset, released to research collaborators under its controlled data-sharing framework, and purchased its first dedicated server, featuring Nvidia Blackwell GPUs, for deployment in Fall 2026.
Looking ahead, the lab identifies industry partner-sponsored collaborations as a main priority for year two, alongside continued development of the bookkeeping graph and accounting entropy research programs, growth of the business language analytics pipeline, and further investment in compute infrastructure.
The full report is available at this link.
Contact Information: Accounting AI Research Lab Tepper School of Business 91视频 5000 Forbes Avenue Pittsburgh, PA 15213