As artificial intelligence continues to permeate nearly every corner of the industry, the question is no longer whether to adopt AI but how to do so effectively. The rapid evolution of AI tools, particularly those driven by large language models (LLMs), has made them accessible even to small- and medium-sized enterprises. Yet, this accessibility brings a new challenge: AI literacy. Who is best equipped to guide companies through this transformation – independent consultants offering bespoke strategy or fast-scaling AI startups delivering streamlined automation solutions?
This article delves into the divergent approaches to AI enablement, using the legal and tax advisory sectors as a focused case study to illuminate where each model thrives – or falls short.
Custom fit vs. scale: two paths to AI integration
In highly regulated industries like law and tax, independent consultants and AI startups play complementary roles in advancing AI literacy and adoption. Consultants offer tailored guidance, helping firms align AI tools with local laws and compliance needs – something especially valuable to boutique law practices, using AI to assist with legal research but relying on human judgment for strategic nuance – while still reluctant to admit using AI.
Meanwhile, startups focus on scalable, plug-and-play solutions that streamline tasks like contract analysis or tax reporting. A Vienna-based tax consultancy, for instance, saves over 30 hours monthly through automation but still depends on experienced advisors for creative, fully legal interpretations beyond what standard models can suggest.
Who measures success, and how?
Consultants and startups measure AI adoption success differently. Startups often focus on KPIs like hours saved, cost reduction, and process speed – metrics that are easily quantifiable. Consultants, by contrast, look at strategic alignment, cultural acceptance, and risk mitigation.
A real-world example of a successful hybrid model comes from Germany. In 2025, the German Bar Association (Deutscher Anwaltverein – DAV), representing over 60,000 lawyers, partnered with legal tech startup Bryter to give its members access to Bryter’s AI productivity suite. The startup’s platform – focused on document automation, contract analysis, and legal research -provides measurable time and cost savings. However, it is the DAV’s involvement that ensures legal and ethical oversight.
This collaboration represents a balanced AI deployment strategy: the tools of the startup, guided by the governance of a professional association. It exemplifies how AI adoption succeeds not just through efficient tooling but through trusted integration that respects domain complexity.

AI in court: a virtual reality precedent
As AI makes its way into legal processes, courtroom applications are beginning to emerge in striking ways. In January 2025, a judge in the United States made history by wearing an Oculus VR headset to virtually walk through a crime scene before making a ruling. This immersive approach allowed the judge to spatially understand the environment in which the crime occurred – beyond what static images or verbal testimony could provide.
This marked a shift toward AI-assisted judgment, where spatial computing and virtual reconstruction could influence legal reasoning. While still in its early stages, this case signals a broader willingness within the legal system to experiment with AI in meaningful and possibly transformative ways.
It also highlights a central theme in the AI literacy debate: the importance of domain-specific expertise guiding the use of emerging technologies. While the VR hardware and software were likely developed by tech startups, their meaningful deployment in court required close collaboration with legal professionals. This mirrors the consultant-startup dynamic across industries. Startups push innovation, but real value emerges when that innovation is channelled through expert, context-aware design and implementation.
The courtroom VR case exemplifies what happens when productisation meets personalisation: startups provide the tools, but consultants – or, in this case, judicial and legal experts – shape their relevance and application.
Bridging strategy and scale: the future of AI literacy
In sectors where precision, compliance, and trust are non-negotiable, the path to AI adoption is rarely straightforward. The decision is not a binary choice between consultant-led personalisation and startup-driven automation – it is deeply contextual. Independent consultants bring strategic depth, tailoring AI literacy programs to specific regulatory environments and organisational cultures. Startups, on the other hand, offer speed and scalability, delivering ready-made tools that can rapidly streamline operations.
Yet, in many fields, particularly law and tax, global AI deployment remains a distant goal. Jurisdictional nuances, ethical constraints, and the need for bespoke client strategies mean that automation alone cannot fully replace human expertise. Increasingly, the most successful firms are those that integrate both approaches – harnessing the efficiency of automation while preserving the critical thinking and contextual intelligence that only professionals can provide. As the landscape evolves, the more pressing question may no longer be who leads the AI race but who best navigates its complexities with agility and foresight.