https://m2.mtmt.hu/ eng 2026-05-01 20:54 BookChapter 36931649 VALIDATED true 0 false 2026-03-11T11:29:22.097+0000 2026-02-27T09:09:06.440+0000 2026-02-09T07:58:29.858+0000 true 10023276 Kovács Zsolt /api/admin/10023276 Admin true 10023276 2026-02-27T09:08:45.839+0000 2026-02-27T09:08:45.839+0000 2026-02-27T09:09:06.445+0000 true 10023276 Kovács Zsolt /api/admin/10023276 Admin true 10023276 true false true 31 31 /api/publicationtype/31 PublicationType 4 true 31 BookChapter true 10000175 Abstract true 31 31 /api/publicationtype/31 PublicationType 4 true 31 BookChapter /api/subtype/10000175 Absztrakt / Kivonat SubType 453 true 10000175 true 1 /api/category/1 Category true 1 Zsombor, Nagy Agentic AI in Finance Operations: Causal Effects on Discount Capture and Audit Delivery 44 44 2026 Agentic large language model (LLM) workflows are entering finance back offices, yet causal evidence on their operational impact remains scarce. We evaluate two agentic workflows—(i) an AP agent that detects reverse-factoring eligibility, prioritizes invoices, and orchestrates outreach; and (ii) an audit-export agent that shards and validates large database extracts under file-size limits. Using a stepped-wedge rollout across AP pods and audit teams, we estimate effects with a difference-in-differences design that compares treated and not-yet-treated units over time while controlling for supplier mix, period-end effects, weekday, and seasonality. The primary outcome for AP is realized early-payment discount per € of eligible spend; secondary outcomes include cycle time from eligibility to action, manual-touch rate, exception/rework incidents, compliance deviations, and team Net Promoter Score (NPS). For audit support, the primary outcome is export completeness and time-to-delivery; secondary outcomes include re-run rate, checksum mismatches, and analyst time saved. We pre-specify heterogeneity by invoice complexity (lines, attachments), supplier risk, demand peaks (month/quarter-end), and team tenure. To test mechanisms, we analyze agent trace logs (plan length, tool choices, retries), human-in-the-loop (HITL) rates, and policy-rule violations to distinguish gains from earlier eligibility detection vs. faster routing and fewer errors. The study provides practice-oriented effect sizes that translate into incremental discounts captured, labor minutes saved, and avoided exceptions—offering managers a transferable design, metric framework, and analysis plan for agentic automation in finance operations. true NATIONAL 2026 false true false true true false NONE 2026-03-11 false 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 false false false false 2026-02-08T07:58:35.191+0000 Informatika Tanszék (BGE / PSZK) 2 14 1 2 0 true true 10001 Hungarian /api/language/10001 Magyar Language true 1 true 10002 English /api/language/10002 Angol Language true 2 false true 10490 true 10001 /api/country/10001 Country true 1 /api/city/10490 City true 1022999 true 31332702 IDENTICAL /api/publicationidentifier/31332702 https://www.worldcat.org/search?q=isbn%3A9789634907718 9789634907718 PublicationIdentifier true 122 ISBN https://www.worldcat.org/search?q=isbn%3A@@@ /api/publicationsource/122 ISBN PlainSource true true 10002 /api/publicationsourcetype/10002 PublicationSourceType true false 122 true false true 31334349 GOLD IDENTICAL /api/publicationidentifier/31334349 https://konferencia.unideb.hu/sites/default/files/upload_documents/absztraktkotet_ogik2025_0.pdf https://konferencia.unideb.hu/sites/default/files/upload_documents/absztraktkotet_ogik2025_0.pdf PublicationIdentifier true 39 Full text @@@ /api/publicationsource/39 Teljes dokumentum PlainSource true true 10006 /api/publicationsourcetype/10006 PublicationSourceType true true 39 true true true /api/publication/36916031 https://konferencia.unideb.hu/sites/default/files/upload_documents/absztraktkotet_ogik2025_0.pdf true true 32 32 /api/publicationtype/32 PublicationType 6 true 32 Book Absztraktkötet - XXI. OGIK Országos Gazdaságinformatikai Konferencia „Adatvezérelt döntéshozatal és MI az üzleti gyakorlatban” false true 36916031 true false true true false Book 2026 true 1 /api/category/1 Category true 1 false Language 10002 /api/language/10002 Angol English true 2 true PersonAuthorship 133892385 /api/authorship/133892385 1 0.5 true false Author 10094000 /api/author/10094000 Nagy Zsombor true true Zsombor Nagy true false false AuthorshipType 1 /api/authorshiptype/1 0 true 0 true false true PersonAuthorship 133892386 /api/authorship/133892386 2 0.5 false true Author 10027367 /api/author/10027367 Dobák Dóra Éva true 10027367 true Dóra Dobák true false false AuthorshipType 1 /api/authorshiptype/1 0 true 0 true false true Keyword 1560477 /api/keyword/1560477 true true Keyword 2682288 /api/keyword/2682288 true true Keyword 3231060 /api/keyword/3231060 true true Keyword 3825281 /api/keyword/3825281 true true Keyword 3839441 /api/keyword/3839441 true true /api/publication/36931649 <div class="BookChapter Publication long-list"> <div class="authors"> <img title="Forrásközlemény" style="float: left" src="/frontend/resources/grid/publication-core-icon.png"> <div class="autype autype0"> <span class="author-name" mtid="10094000"><a href="/gui2/?type=authors&mode=browse&sel=10094000" target="_blank">Zsombor Nagy (<span class="authorship-author-name">Nagy Zsombor</span> <span class="authorAux-mtmt"> RPA (Robotizált folyamatautomatizáció), AI (Mes...</span>) </a> </span> <span class="author-affil"><span title="Budapest University of Economics and Business">BUEB</span>/<span title="Faculty of Finance and Accountancy">FFA</span>/Department of Information Technology</span> ;&nbsp;&nbsp;&nbsp; <span class="author-name" mtid="10027367"><a href="/gui2/?type=authors&mode=browse&sel=10027367" target="_blank">Dóra Dobák (<span class="authorship-author-name">Dobák Dóra Éva</span> <span class="authorAux-mtmt"> Informatika</span>) </a> </span> <span class="author-affil"><span title="Budapest University of Economics and Business">BUEB</span>/<span title="Faculty of Finance and Accountancy">FFA</span>/Department of Information Technology</span> </div> </div> <div class="title"><a href="/gui2/?mode=browse&params=publication;36931649" target="_blank">Agentic AI in Finance Operations: Causal Effects on Discount Capture and Audit Delivery</a></div> <div class="InBook"><div class="chapter-in">In:</div> <div class="authors"> <div class="autype autype-1"> <span class="author-name" mtid="10015147"><a href="/gui2/?type=authors&mode=browse&sel=10015147" target="_blank">Lengyel Péter (<span class="authorship-author-name">Lengyel Péter</span> <span class="authorAux-mtmt"> Gazdálkodás- és szervezéstudományok</span>) </a> </span> <span class="author-affil"><span title="University of Debrecen">UD</span>/<span title="Gazdaságtudományi Kar">GTK</span>/Institute for Methodology and Business Digitalisation</span> ;&nbsp;&nbsp;&nbsp; <span class="author-name" mtid="10014869"><a href="/gui2/?type=authors&mode=browse&sel=10014869" target="_blank">Kosztyán Zsolt (<span class="authorship-author-name">Kosztyán Zsolt Tibor</span> <span class="authorAux-mtmt"> kvantitatív módszerek, hálózatkutatás</span>) </a> </span> <span class="author-affil"><span title="University of Pannonia">UP</span>/<span title="Faculty of Economics">FE</span>/<span title="Institute of Management">IM</span>/Department of Quantitative Methods</span> ;&nbsp;&nbsp;&nbsp; <span class="author-name" mtid="10015348"><a href="/gui2/?type=authors&mode=browse&sel=10015348" target="_blank">Füzesi Isrtván (<span class="authorship-author-name">Füzesi István</span> <span class="authorAux-mtmt"> Gazdálkodás- és szervezéstudományok</span>) </a> </span> <span class="author-affil"><span title="University of Debrecen">UD</span>/<span title="Gazdaságtudományi Kar">GTK</span>/<span title="Institute for Methodology and Business Digitalisation">IMBD</span>/Department of Agricultural and Business Digitalisation</span> (eds.) </div> </div> <div class="booktitle"><a href="/gui2/?mode=browse&params=publication;36916031" target="_blank">Absztraktkötet - XXI. OGIK Országos Gazdaságinformatikai Konferencia „Adatvezérelt döntéshozatal és MI az üzleti gyakorlatban” </a></div> <div class="conference"> Conference: <span class="location">Debrecen, Hungary <span class="conference-date">2025.11.07. - 2025.11.08.</span> (<span class="conference-organizer">Debreceni Egyetem Gazdaságtudományi Kar Módszertani és Üzleti digitalizáció Intézet) </div> <span class="publishedAt">Debrecen: <span class="publishers">Debreceni Egyetem Gazdaságtudományi Kar</span>, <span class="page"> p. 44. </span> <span class="year">(2026)</span> </div> <div class="pub-footer"> <span class="language" xmlns="http://www.w3.org/1999/html">Language: English | </span> <span class="identifiers"> </span> <span class="bookchapter-ids">Book link(s):</span> <span class="identifiers"> <span class="id identifier oa_none" title="none"> <span class="isbnOrIssn"> ISBN: </span> <a style="color:blue" title="9789634907718" target="_blank" href="https://www.worldcat.org/search?q=isbn%3A9789634907718"> 9789634907718 </a> </span> <span class="id identifier oa_GOLD" title=" Gold "> <a style="color:blue" title="https://konferencia.unideb.hu/sites/default/files/upload_documents/absztraktkotet_ogik2025_0.pdf" target="_blank" href="https://konferencia.unideb.hu/sites/default/files/upload_documents/absztraktkotet_ogik2025_0.pdf"> Full text </a> </span> </span> <div class="mtid"><span class="long-pub-mtid">Publication: 36931649</span> | <span class="status-data status-VALIDATED"> Validated </span> <span class="long-book-mtid">Book: 36916031</span> Core | <span class="type-subtype">Conference paper ( Abstract ) </span> | <span class="pub-category">Scientific</span> | <span class="publication-sourceOfData"></span> </div> <div class="lastModified">Last Modified: 2026.02.27. 10:09 Zsolt Kovács (BGE PSZK admin 5) </div> </div> </div>