Who speaks through the machine? Generative AI as discourse and implications for management

Gildas Agbon

CRITICAL PERSPECTIVES ON ACCOUNTING, 2024, vol. 100, issue C

Abstract: This article draws on the Foucauldian concept of “discursive formation” to conceptualize generative artificial intelligence (GAI)’s potential influence on management. It shows how ChatGPT, a typical GAI, can affect practices, decision-making responsibility and the management disciplines through a dual discourse. The first one emanates from technological solutionism, a belief that any problem can be solved with the assistance of technology (the technosolutionist discourse), and the second one concerns the utterances generated by ChatGPT itself, which are shaped by various algorithmic, epistemic and linguistic influences (the generative discourse). In simpler terms, what ChatGPT can do to management appears to depend on “what is said about it” and “what it says”. In contrast to the existing literature on ChatGPT’s potential influence on organizations, this article, through its discursive approach, takes a non-normative position, to reveal the subtler influences of generative artificial intelligence, and highlight the individual and organizational responsibilities of actors interacting with these two discourses. The conclusions may be of interest to management readers in general, and of more particular interest to the accounting profession, as the conceptualization is based more broadly on examples taken from accounting, given the close link between the accounting profession and information technologies.

Keywords: Generative AI; ChatGPT; Discourse; Technological solutionism; Management; Organization (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:100:y:2024:i:c:s1045235424000601

DOI: 10.1016/j.cpa.2024.102761

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