Artificial intelligence (AI) is increasingly embedded in our everyday work, and the growth of generative AI usage has profoundly changed how we interact with digital tools.
As the capabilities of generative AI tools develop, essential questions arise about how we can effectively utilise them to strengthen organisational growth and productivity.
The report, “Leveraging Generative AI: AI-human Co-creation for Tasks Requiring Social Intelligence,” explores different methods of co-creating content using AI and highlights the vital role that management accountants play in creating management control systems that support employee co-creation activities in alignment with an organisation's strategic goals.
Funded through CIMA’s research grants, this study, led by Professor Dr. Jasmijn Bol, PricewaterhouseCoopers Professor, Francis Martin Chair in Business at Tulane University's Freeman School of Business, explored a critical question: How can we best co-create with AI to achieve superior results and maximise performance?
Researchers conducted two experiments that demonstrate how using generative AI can contribute meaningfully to tasks involving social intelligence, which is defined as the ability to understand and navigate interpersonal relationships through skills like empathy, communication and adaptability.
Using AI to solve tasks requiring social intelligence
To explore the use of generative AI in scenarios where tone, nuance, and emotional intelligence are crucial to the outcome, the researchers focused on facilitating two co-creation scenarios:
AI as the initiator
AI as the feedback provider
Specifically focused on conflict resolution, participants were asked to draft an email to address and resolve a workplace conflict, using generative AI to assist with either creating their responses or providing feedback on the content they had written.
With AI as the initiator, the AI tool was used to generate an initial draft of the email, which the participant then edited and refined. This approach could be used to overcome creative blocks and assist with generating ideas.
In the second approach, where AI was used to gain feedback on content created by a person, the content was perceived as enhanced in quality and depth of the output.
The researchers then compared the co-creation methods.
A key finding in the report suggests that “AI is not only effective for factual tasks but also improves output in areas requiring social intelligence, such as conflict resolution.”
Each method of co-creation comes with its distinct strengths, underscoring why it’s crucial to explore and understand which approach aligns best with the task demands.
AI as a feedback provider was found to be preferable for tasks essential to long-term organisational success.
On the other hand, AI as the initiator worked better for tasks not central to the organisation’s core operations, such as drafting a one-off email or preparing routine internal communication.
Management control systems are vital
As generative AI extends beyond automation and is used to handle more open-ended scenarios, including content creation, brainstorming, ideation, and much more, new organisational control systems and frameworks are needed.
In your capacity as a management accountant, you play a crucial role in developing control systems to mitigate risk and support the effective use of AI, guiding the adoption and integration to improve performance. These control systems must carefully direct and motivate employees to discern when to leverage AI and when to retain control over tasks.
You are also vital in the process of designing management control systems that align employee efforts with organisational goals and overall strategy.
Guiding leadership teams through this current transformation requires you to be familiar with AI and its applications, which will be essential for organisational success.
Using AI tools enables employees to be more productive. Still, if not properly governed, generative AI could unintentionally contribute to less engagement by reducing the need for critical and analytical thinking processes.
Business leaders must develop a strategic plan to integrate AI into their workflows, whilst ensuring that management control systems are in place.
Explore the full report and learn more about the co-creation methods and the outcomes of leveraging generative AI for tasks requiring social intelligence.