第339期财会院财务与会计学术论坛

Time/时间:5月16日(周五)10:00-11:30

Venue/地点:Room 501, Jiageng Building 2/嘉庚二号楼501教室

Topic/题目:From Neurons to Networks: A Literature Review on fNIRS-Based Insights into Human-AI Decision-Making

Speaker/报告人:Shumaila Naz

Facilitator/主持人:Prf. Yasheng Chen

Abstract/摘要:

This paper offers an extensive literature review examining the convergence of human-AI collaborative decision-making, cognitive neuroscience, and functional near-infrared spectroscopy (fNIRS), emphasizing applications in business, accounting, and finance. Utilizing 126 peer-reviewed articles published from 2019 to 2025, we employed an input-process-output (IPO) framework to examine the impact of AI-generated suggestions on human cognition, trust calibration, and decision-making accuracy. Our findings underscore an expanding corpus of research on AI transparency, cognitive load, and trust dynamics, while exposing a significant deficiency in the application of neurophysiological methods, especially fNIRS, in the financial and accounting domains. Although AI has demonstrated efficacy in improving efficiency, its effectiveness in real-world decision-making depends on human factors, including cognitive load, trust development, and interpretability. This study consolidates current research and highlights future prospects for integrating neuroscientific tools with AI system design, promoting a human-centered methodology that harmonizes technical progress with cognitive sustainability in critical decision-making.

About the Speaker/报告人简介:

I am the PhD student in Xiamen university. I am working on human-AI collaboration.