The Changing Role of the Manager in the Age of AI: From Decision-Maker to Architect of Delegated Authority

Presentation slides accompanying Thomas Tinnefeld’s keynote panel contribution at the Multidisciplinary Conference on Business, Economy, Strategy and Technology (BEST 2026), held online from 20 to 22 October 2026. The contribution formed part of Panel 1, “Artificial Intelligence and the Changing Role of the Manager”. The presentation examines how managerial responsibility changes when organisations delegate decision rights to artificial intelligence. It distinguishes capability, authority and accountability, and develops the concept of calibrated delegation: the allocation and adjustment of specific decision rights according to organisational context. Four interdependent conditions underpin governable delegation: specification, verification, control and accountability. Procurement, personnel decisions, market entry and crisis situations serve as analytical illustrations. Particular attention is given to the role of language in defining permissions, boundaries and escalation requirements. The central proposition is that managers increasingly assume responsibility for designing and governing the authority delegated to AI. Recording: https://go.screenpal.com/watch/cO6b2pnyolu Official keynote panel listing: https://www.bestconference.net/keynote-sessions