I’m an accountant (CPA, CMA, Big 4), and while there’s some truth in what you’re saying, you’re significantly underestimating the complexity of applying GAAP, or even tax law. What you’re describing is really bookkeeping, not accounting, and there are plenty of tools that already automate that.

There’s a lot of subjectivity in how GAAP is applied and interpreted - creating accruals, deciding when revenue should be recorded, blah blah.