Navigating the decision‐making landscape of AI in risk finance: Techno‐accountability unveiled

Abstract The integration of artificial intelligence (AI) systems has ushered in a profound transformation. This conversion is marked by revolutionary extrapolative capabilities, a shift toward data‐centric decision‐making processes, and the enhancement of tools for managing risks. However, the adoption of these AI innovations has sparked controversy due to their unpredictable and opaque disposition. This study employs the transactional stress model to empirically investigate how six technological stressors (techno‐stressors) impact both techno‐eustress (positive stress) and techno‐distress (negative stress) experienced by finance professionals and experts. To collect data for this research, an e‐survey was distributed to a diverse group of 251 participants from various sources. The findings, particularly the identification and development of techno‐accountability as a significant factor, contribute to the risk analysis domain by improving the failure mode and effect analysis framework to better fit the rapidly evolving landscape of AI‐driven innovations.