The project “Good Governance and Compliance: Artificial Intelligence to Support Good Corporate Governance” is part of the “Use Case Economy” of the Manchot Research Group.
In four subprojects, the Use Case Economy comprehensively addresses the application possibilities and application conditions of Artificial Intelligence (AI) in a business context.
A first subproject uses AI to identify various actions in the company, but also to forecast business-significant corporate events such as insolvencies, takeovers or patent applications. The focus of interest is the development and optimization of own algorithms.
The use of existing AI algorithms in human resource management, on the other hand, is the subject of the second subproject. The goal here is, among other things, to identify suitable measures for improved acceptance of AI use by the company among employees. In particular, factors such as transparency with regard to the use of AI, participation in AI-based decision-making processes, and improved opportunities for digital participation and their effect on the acceptance of AI use in human resource management by employees will be examined.
Finally, two other subprojects investigate cross-cutting issues that affect all use cases of the research group: The goal is to understand the gap between the provision of AI as a decision-support technology and its actual use, for which validated empirical findings are still lacking. The approaches used are behavioral and neuropsychological, respectively. Through extensive behavioral and neuropsychological economic studies on an experimental basis (behavioral economics) as well as with the help of neuropsychological measurement methods (neuroeconomics), the mechanisms on which AI acceptance or rejection are based will be identified. The main focus of the studies on AI acceptance and its enhancement is on the comprehensibility, traceability and explainability of decisions made by AI. Both subprojects aim to develop concrete
recommendations for the design of the interaction between users and AI, which will help to realize the considerable potential of AI in various business areas.
Prof. Dr. Barbara E. Weißenberger
Board, Business Administration
Prof. Dr. Barbara E. Weißenberger holds the Chair of Accounting in the Department of Business Administration and Economics at Heinrich Heine University Duesseldorf. She is also Affiliate Professor of Accounting at Bucerius Law School, Hamburg.
In her research, she is most interested in how management control system design affects managerial decision-making with respect to firms’ financial objectives as well as non-financial goals, e.g., compliance or ecological and social sustainability. At the DIID, she studies the impact of the digital transformation in firm’s business models as well as within the finance function on these issues.