Discussion of “Improving Inventory Management Quality with Reinforcement Learning: AI versus Human Decision-Making”
Abstract
SYNOPSIS Chen, Xu, and Zhang (2025) examine the ability of reinforcement learning (RL) to improve inventory procurement, relative to two groups of human subjects: experienced CPAs in a lab environment and employees at Fujian Tianma Science and Technology Group Co. (Tianma) engaged in procurement of raw materials. Although the study concludes that RL outperforms humans, I discuss two sets of questions—about inventory management and about AI—that readers might raise regarding the conclusion. Data Availability: Data are taken from the discussed article. JEL Classifications: C52; D25; M11; M41.
Fields of Study & Subjects
Supply Chain and Inventory Management
Impact of AI and Big Data on Business and Society
Forecasting Techniques and Applications
Publication details
- Journal / source
- Accounting Horizons
- Volume
- 40
- Issue
- 3
- Pages
- 17–21
- Publication date
- 6 February 2026
- Language
- EN