Do you work on corporate finance? Because constantly running such reports is not free. Can't just handwave away the nontrivial administrative overhead.
Heres a snapshot - monthly financial closes often require forward or reverse accounting so things are properly budgeted and balanced.
A trial balance report is easy to run, but then the numbers have to be reviewed & approved and discrepancies resolved.
Running automated reports is essentially free. With a properly designed accounting system it becomes impossible to create discrepancies in the first place. This requires a paradigm shift akin to doing software development with full continuous delivery (100% automation of the build / test / release) cycle but some forward thinking companies have done it successfully.
I believe the point r00fus is making is that a lot of these transactions require human intervention. Lots of situations require professional judgement -- accounting is not simply bookkeeping (for which yes, computers can carry the can).
Still, from an ignorant outsider's POV, it would be interesting to run towards the pain. My instinct is that smaller batch sizes are better overall.