Discussion of “Improving Inventory Management Quality with Reinforcement Learning: AI versus Human Decision-Making”

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.

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Publication Details

Journal
Accounting Horizons
Published
2026-02-01
DOI
https://doi.org/10.2308/horizons-2025-285
Primary Topic
Supply Chain and Inventory Management
Type
article
Field-Weighted Citation Impact
0.00
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article

Discussion of “Improving Inventory Management Quality with Reinforcement Learning: AI versus Human Decision-Making”

Jacob K. Thomas
Accounting Horizons
Supply Chain and Inventory Management
article

Discussion of “Improving Inventory Management Quality with Reinforcement Learning: AI versus Human Decision-Making”

Jacob K. Thomas
article en

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.

Accounting Horizons
Yale University (US)
Peace, Justice and strong institutions
Openalex Percentile: Top 69%
Supply Chain and Inventory Management
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