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.
Authors
- Jacob K. Thomas (ORCID: https://orcid.org/0000-0003-4906-4497)
Institutions
- Yale University (US)
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