Abstract
Decision-making, a complex process central to organizational success, is the focus of increasing attention within the field of Information Systems (IS) research, particularly in the context of Explainable Artificial Intelligence (XAI). Grounded in General Systems Theory (GST), this study examines the influence of XAI on decision-making processes within a South African audit firm, where the ability to understand and explain AI-driven decisions is imperative for meeting regulatory requirements and gaining stakeholders’ trust. The research employed a single case study methodology with semi-structured interviews as the primary means of data collection. Thematic analysis was used to facilitate the analysis process by grouping the findings into main themes. The study revealed how various socio-technical aspects influence the utilization of XAI in decision-making processes and are crucial components in generating business value, information quality, and insights. The study also presents a conceptual model that illustrates the relationship between XAI and stakeholder decision-making.
Recommended Citation
Konar, Sinthuri; Oosterwyk, Grant; and Tsibolane, Pitso, "Examining The Influence of Explainable Artificial Intelligence on Stakeholder Decision-Making Processes in an Audit Firm" (2024). CONF-IRM 2024 Proceedings. 23.
https://aisel.aisnet.org/confirm2024/23