Who speaks through the machine? Generative AI as discourse and implications for management

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-08-03 DOI:10.1016/j.cpa.2024.102761
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Abstract

This article draws on the Foucauldian concept of “discursive formation” to conceptualize generative artificial intelligence (GAI)’s potential influence on management. It shows how ChatGPT, a typical GAI, can affect practices, decision-making responsibility and the management disciplines through a dual discourse. The first one emanates from technological solutionism, a belief that any problem can be solved with the assistance of technology (the technosolutionist discourse), and the second one concerns the utterances generated by ChatGPT itself, which are shaped by various algorithmic, epistemic and linguistic influences (the generative discourse). In simpler terms, what ChatGPT can do to management appears to depend on “what is said about it” and “what it says”. In contrast to the existing literature on ChatGPT’s potential influence on organizations, this article, through its discursive approach, takes a non-normative position, to reveal the subtler influences of generative artificial intelligence, and highlight the individual and organizational responsibilities of actors interacting with these two discourses. The conclusions may be of interest to management readers in general, and of more particular interest to the accounting profession, as the conceptualization is based more broadly on examples taken from accounting, given the close link between the accounting profession and information technologies.

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谁通过机器说话?作为话语的生成式人工智能及其对管理的影响
本文借鉴福柯的 "话语形成 "概念,对生成式人工智能(GAI)对管理的潜在影响进行概念化。文章展示了 ChatGPT 这一典型的 GAI 如何通过双重话语影响实践、决策责任和管理学科。第一种话语源自技术解决主义,即认为任何问题都可以在技术的帮助下得到解决();第二种话语涉及 ChatGPT 本身产生的话语,这些话语受到各种算法、认识论和语言学的影响()。简单地说,ChatGPT 对管理的作用似乎取决于 "对它说了什么 "和 "它说了什么"。与现有关于 ChatGPT 对组织的潜在影响的文献相比,本文通过其话语方法,采取非规范性立场,揭示了生成式人工智能的微妙影响,并强调了与这两种话语互动的参与者的个人和组织责任。鉴于会计行业与信息技术之间的密切联系,本文的概念化更广泛地以会计领域的实例为基础,因此本文的结论可能会引起广大管理读者的兴趣,尤其是会计行业的读者。
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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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