AI-Driven Accounts Receivable Intelligence A Human-in-the-Loop Framework for B2B Payment Risk Prediction, Collection Prioritization, and Decision Support

Arjun Goswami

AI-Driven Accounts Receivable Intelligence A Human-in-the-Loop Framework for B2B Payment Risk Prediction, Collection Prioritization, and Decision Support

Author(s)	Arjun Goswami
Country	India
Abstract	Accounts receivable (AR) is the stage at which a completed B2B transaction is converted into cash. Although businesses increasingly use accounting, ERP, billing, and payment software, overdue-invoice management can still require substantial manual monitoring, prioritization, communication, and follow-up. This research investigates whether artificial intelligence can move AR from a reactive administrative process toward a proactive decision-support system. The central question is not simply whether reminders can be automated, but whether an intelligent system can determine which invoices require attention, what action is appropriate, when communication should occur, and when a human should intervene. The study combines secondary research, industry analysis, and a proposed experimental framework comparing manual, rule-based, and AI-assisted invoice prioritization. Industry evidence suggests a significant automation gap. BillingPlatform's 2025 survey of 104 finance leaders found that 80% considered AR automation important, high priority, or critical, while only 3% reported fully automated AR. The same research found growing interest in AI applications within AR. The paper proposes a five-layer framework: data, intelligence, prioritization, action, and feedback. AVERRA is positioned as an intelligent orchestration layer that can analyze receivables, estimate risk, prioritize collection tasks, recommend actions, and escalate complex cases to humans. The central proposition is that the greatest value of AI in AR may not be replacing finance professionals, but allocating their limited attention more intelligently.
Keywords	Accounts Receivable, Artificial Intelligence, B2B Payments, FinTech, Collections, Automation, Machine Learning, Human-in-the-Loop AI, Cash Flow
Published In	Volume 8, Issue 5, September-October 2026
Published On	2026-09-28

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AI-Driven Accounts Receivable Intelligence A Human-in-the-Loop Framework for B2B Payment Risk Prediction, Collection Prioritization, and Decision Support

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