Abstract

Problem The implementation of artificial intelligence (AI) is assumed to lead to increased productivity of knowledge workers. However, AI could also have negative effects on the development of professional expertise. Solution A review of the literature on expertise development is provided, followed by examples of AI implementation in a knowledge-intensive profession, accounting. The analysis of these examples suggests that automation can result in the loss of expertise due to reduced opportunities for learning from deliberate practice and experienced colleagues, and from working on progressively more complex tasks. Implications for human resource development (HRD) include creating alternative individual development opportunities and promoting organizational cultures conducive to expertise development in human-machine interaction modes. Stakeholders The results of this study will be of interest to scholars of HRD, accounting education, and human-machine interaction. Practical implications will be of relevance to HRD professionals and managers responsible for the implementation of artificial intelligence solutions.

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