Abstract
ABSTRACT Drawing on the logic of Simon’s decision-making theory, this study compares the effects of AI versus humans on discretion, client meaningfulness, and willingness-to-implement, and examines the moderating role of different types of decisions on those relationships. The findings show that AI usage has a negative effect on perceived discretion and a positive effect on willingness-to-implement. Conversely, non-programmed decisions tend to have a positive effect on both perceived discretion and willingness-to-implement. Moreover, non-programmed decisions mitigated the effect of AI usage on perceived discretion, while programmed decisions interacted with AI usage to improve client meaningfulness and strengthen willingness-to-implement.
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