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Open Access
Article
Publication date: 15 July 2024

Mohammad Islam Biswas, Md. Shamim Talukder and Atikur Rahman Khan

Firms have already begun integrating artificial intelligence (AI) as a replacement for conventional performance management systems owing to its technological superiority. This…

Abstract

Purpose

Firms have already begun integrating artificial intelligence (AI) as a replacement for conventional performance management systems owing to its technological superiority. This transition has sparked a growing interest in determining how employees perceive and respond to performance feedback provided by AI as opposed to human supervisors.

Design/methodology/approach

A 2 x 2 between-subject experimental design was employed that was manipulated into four experimental conditions: AI algorithms, AI data, highly experienced human supervisors and low-experience human supervisor conditions. A one-way ANOVA and Welch t-test were used to analyze data.

Findings

Our findings revealed that with a predefined fixed formula employed for performance feedback, employees exhibited higher levels of trust in AI algorithms, had greater performance expectations and showed stronger intentions to seek performance feedback from AI algorithms than highly experienced human supervisors. Conversely, when performance feedback was provided by human supervisors, even those with less experience, in a discretionary manner, employees' perceptions were higher compared to similar feedback provided by AI data. Moreover, additional analysis findings indicated that combined AI-human performance feedback led to higher levels of employees' perceptions compared to performance feedback solely by AI or humans.

Practical implications

The findings of our study advocate the incorporation of AI in performance management systems and the implementation of AI-human combined feedback approaches as a potential strategy to alleviate the negative perception of employees, thereby increasing firms' return on AI investment.

Originality/value

Our study represents one of the initial endeavors exploring the integration of AI in performance management systems and AI-human collaboration in providing performance feedback to employees.

Details

China Accounting and Finance Review, vol. 26 no. 4
Type: Research Article
ISSN: 1029-807X

Keywords

Open Access
Article
Publication date: 21 May 2024

Daniela Sorrentino, Pasquale Ruggiero, Alessandro Braga and Riccardo Mussari

This paper delves into a pivotal juncture within the co-production literature, intersecting with the ongoing debate about performance challenges in public sector accounting…

Abstract

Purpose

This paper delves into a pivotal juncture within the co-production literature, intersecting with the ongoing debate about performance challenges in public sector accounting scholarship. It explores how public managers conceive and measure the performance of co-produced public services.

Design/methodology/approach

A case study is conducted on three instances of neighbourhood watching – that is, a type of collective co-production – in a homogeneous institutional setting. The analysis and interpretation of empirical data are guided by a systematic conceptual space delineating the qualities that performance criteria can take in contexts where public services are produced.

Findings

Findings reveal that when the co-production activation is driven by both state and lay actors, public managers tend to conceptualise and measure its performance in a way that contributes to building a more structured co-productive space, where the roles to play, how to interact and what to achieve are clearly defined.

Originality/value

This paper breaks new ground by scrutinising the conceptualisation of performance in settings where public services involve actors beyond traditional public administrations. By exploring the diverse “shapes” and meanings that performance can take in co-production arrangements, this paper enriches discussions on how public sector accounting can inform co-production literature.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 6
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 15 August 2024

Qian Chen, Yeming Gong, Yaobin Lu and Xin (Robert) Luo

The purpose of this study is twofold: first, to identify the categories of artificial intelligence (AI) chatbot service failures in frontline, and second, to examine the effect of…

Abstract

Purpose

The purpose of this study is twofold: first, to identify the categories of artificial intelligence (AI) chatbot service failures in frontline, and second, to examine the effect of the intensity of AI emotion exhibited on the effectiveness of the chatbots’ autonomous service recovery process.

Design/methodology/approach

We adopt a mixed-methods research approach, starting with a qualitative research, the purpose of which is to identify specific categories of AI chatbot service failures. In the second stage, we conduct experiments to investigate the impact of AI chatbot service failures on consumers’ psychological perceptions, with a focus on the moderating influence of chatbot’s emotional expression. This sequential approach enabled us to incorporate both qualitative and quantitative aspects for a comprehensive research perspective.

Findings

The results suggest that, from the analysis of interview data, AI chatbot service failures mainly include four categories: failure to understand, failure to personalize, lack of competence, and lack of assurance. The results also reveal that AI chatbot service failures positively affect dehumanization and increase customers’ perceptions of service failure severity. However, AI chatbots can autonomously remedy service failures through moderate AI emotion. An interesting golden zone of AI’s emotional expression in chatbot service failures was discovered, indicating that extremely weak or strong intensity of AI’s emotional expression can be counterproductive.

Originality/value

This study contributes to the burgeoning AI literature by identifying four types of AI service failure, developing dehumanization theory in the context of smart services, and demonstrating the nonlinear effects of AI emotion. The findings also offer valuable insights for organizations that rely on AI chatbots in terms of designing chatbots that effectively address and remediate service failures.

Details

Internet Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1066-2243

Keywords

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