Ai made the recommendation, but who own's the consequences? Let's imagine this, your organisation uses AI to assess supplier risk, the system recommends terminating a long-standing supplier relationship. The analysis is compelling, the data supports the recommendation and the finance team agrees.
Six months later, the replacement supplier fails, costs escalate and the business suffers...
Who is accountable? is it the software provider, the finance professional who reviewed the recommendation perhaps, the CFO who approved it or the organisation that decided to rely on AI in the first place?
As AI becomes embedded in finance and procurement, this question becomes increasingly important.
AI can support a decision, but it cannot carry the professional responsibility for that decision, that responsibility still belongs to people, and accountability must mean more than simply having a human click an approval button.
It means understanding the recommendation, recognising its limitations and being prepared to challenge it. The question for finance leaders isn't simply whether AI is making better recommendations, it's whether their people remain sufficiently informed and empowered to question them.
If AI recommends a decision that turns out badly, who should be accountable?
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