Discussion of “Improving Inventory Management Quality with Reinforcement Learning: AI versus Human Decision-Making”
Year: 2026
Type: editorial
Abstract: SYNOPSIS Chen, Xu, and Zhang (2025) examine the ability of reinforcement learning (RL) to improve inventory procurement, relative to two groups of human subjects: experienced CPAs in a lab environment and employees at Fujian Tianma Science and Technology Group Co. (Tianma) engaged in procurement of raw materials. Although the study concludes that RL outperforms humans, I discuss two sets of questions—about inventory management and about AI—that readers might raise regarding the conclusion. Data Availability: Data are taken from the discussed article. JEL Classifications: C52; D25; M11; M41.
Source: Accounting Horizons
Author: Jacob K. Thomas
Institution: Yale University
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W7128164353
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