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.
Ansprechpartner
Prof. Dr. Barbara E. Weißenberger
Board, Business Administration
Prof. Dr. Barbara E. Weißenberger has held the Chair of Business Administration, in particular Accounting, at HHU-Düsseldorf since 2014 and is also Affiliate Professor of Accounting at Bucerius Law School, Hamburg. Her research focuses, among other things, on decision-making processes in accounting, including in the context of corporate management and controlling, but also against the background of embedding in compliance and sustainability.
In the context of DIID, she is particularly interested in the question of what impact the digital transformation has on decision-making and enforcement as well as intra-company cooperation processes.