Time/时间：9月22日（周五） 10:00-11:30
Venue/地点：嘉庚二号楼501教室
Topic/题目：The Effect of Artificial Intelligence Target Setting and Performance Evaluation on Employee Job Behavior and Performance
Speaker/报告人：Mohammad Islam Biswas
Facilitator/主持人：Professor Yasheng Chen
Abstract/摘要：We conducted an experiment by employing an electrodermal activity (EDA) method, a physiological measure, to investigate the impact of AI-based target setting and performance evaluation on employee job behavior and performance compared to human-based approaches. Results revealed that targets generated by AI, as opposed to humans, led to greater employee effort intensity while concurrently eliciting lower levels of positive emotional arousal, as evidenced by EDA and facial expressions. We found that a pre-determined fixed formula for performance evaluation by AI led to greater employee effort intensity than human evaluation, but discretionary evaluation by AI resulted in lower effort intensity. We also examined the combined effect to understand how AI and humans may collaborate in management control systems. The results showed that when AI set the target and used a pre-determined fixed formula for evaluation, AI evaluations led to greater employee performance compared to human evaluations. However, with discretionary AI evaluation under AI-set targets, employee performance decreased compared to human evaluations. This study contributes to the management accounting literature by generating useful insights into the impact of AI adoption in management control systems on employee job behavior and performance, and shedding light on the implications of AI-human collaboration in such systems.
About the Speaker/报告人简介：Mohammad Islam Biswas is a Ph.D. candidate in accounting at the Institute for Financial & Accounting Studies, graduating in 2019. His research primarily centers on management accounting, artificial intelligence, behavioral research in accounting, and the influence of national culture. His research approach incorporates psychology and economic theory, utilizing a combination of laboratory and field experiments, archival data analysis, and natural language processing to empirically validate hypotheses. Mr. Biswas has contributed articles to esteemed journals such as the International Journal of Emerging Markets, Current Psychology, and Sustainability.