Artificial intelligence (AI) start-up investors are shifting their focus to accounting software, a traditionally subdued corner of business technology, as companies are getting prepared for a potential economic slowdown. Many investors are betting that inflation, huge interest rates, and recession distress will prompt companies to redouble efforts to track and control spending, increasing demand for AI tools. At the same time, investors say, many businesses are expected to hit a pause on spending in areas of IT with no instant impact on the bottom line. According to a Wall Street Journal report, discretionary spending such as proof-of-concept tests--which validate whether an emerging technology is ready for commercialization--could get pushed back, but businesses see more value than ever in tech that will enhance the customer experience and give them an edge in an increasingly tight market, executives and analysts said. Companies will spend on projects that have strong business value and continue to invest in digital transformations that have a robust business case.