Judgement is the obvious one. Choosing between two permitted accounting treatments, deciding whether a transaction is being structured to obscure something, and forming a view on whether a set of accounts represents the business fairly are all decisions a person signs their name to. AI in commerce produces an output. Somebody still has to decide whether the output is right.

Interpretation is the second. A dashboard reports that margins fell in the third quarter. Explaining why, and what should be done about it, requires understanding the business, the market and the accounting behind the number. That understanding is precisely what a good commerce postgraduate spends two years building.

Regulation is the third, and it is where fintech and commerce meet most directly. Digital lending, payments and wealth platforms sit inside tax law, company law and financial reporting requirements that change regularly. Every one of those businesses needs people who understand the rules, and technology in finance has increased that demand rather than reduced it. A digital business is still a business, with returns to file and books to close.

There is a fourth, less discussed point. Somebody has to check the machine. When an automated system misclassifies transactions for six months, the person who catches it is the one who understands what the numbers should have looked like.

What does this mean for your study? Commerce careers in the digital age reward the same foundation as before, applied to more complex situations. Taxation, financial reporting, corporate finance and business management remain the core, because everything the software does is built on top of them.

Practical certification matters alongside that theory. M.Com college in Karnataka at SIMS includes value-added training in GST and income tax filing, so students can perform compliance work rather than only describe it. For those drawn to research or teaching, the programme also runs NET and SLET coaching, opening a route into academic work in a field that is changing fast enough to need good teachers.

It is also worth noticing where the jobs actually are. Fintech firms, digital lenders and payment companies hire commerce graduates in numbers, because every one of those businesses has accounts to close, tax to manage and regulators to satisfy. The technology is the product. The commerce is how the company stays legal and solvent.

So, is it worth two years? Yes, as long as it is studied for judgement and paired with work you can actually do. Memorised, it ages fast. The M.Com at Soundarya Institute of Management and Science is built the first way, running since 2015. M.Com college in Karnataka

Still not convinced? Bring the doubt to the department and argue it out. Write to admissions@soundaryainstitutions.in or call +91 6269000092.