Ep. 04 - AI Transparency and Managerial Decision-Making Analysis

This doctoral dissertation, written by Gustavo Henrique Costa Souza in 2023 at the Federal University of Pernambuco, investigates how artificial intelligence transparency influences managerial decision-making. The study employs a behavioral experiment with financial managers to examine whether greater clarity regarding how algorithms operate increases or decreases professionals’ reliance on technological recommendations.The author explores the “black box” paradox by comparing highly accurate but complex models with simpler and more interpretable systems. The research also analyzes whether the effects of transparency vary according to the nature of the decision, distinguishing between short-term operational decisions and long-term strategic choices.The findings suggest that greater transparency may, paradoxically, reduce acceptance of machine-generated recommendations, challenging traditional theoretical expectations regarding trust in human–machine interaction. As such, the dissertation offers relevant theoretical and practical contributions to the fields of management accounting and information systems.