A Managing Framework for Artificial Intelligence to Supplement Human Workforce in a Digital Fconomy

Recently artificial intelligence (AI) spring has been brought about by the needs from the aging world as well as advances of the deep learning technologies. Japan is the world's most aged country: 33 percent of its population were aged 60 years or over in 2017. The population aging and population decline contribute to a decline in growth potential. Recalling the growth accounting equation, productivity, neither capital nor labor, is strongly desired to increase. This success depends on how effectively Al makes use of capital and labor, especially labor. Al is expected to supplement human workforce rather than to take place of it. Because AI is not a natural person who has his or her autonomous will, its learning is under control of some natural person. This paper proposes a management framework for Al to supplement human workforce. By looking back the Al history, the proposed management framework integrates statistical knowledge derived from machine learning and deterministic expertise obtained from expert systems. 'to evaluate the effectiveness of this proposal, this paper analyses expert system and machine learning applications in auditing. It was confirmed that auditors can be assisted in making decisions on broader areas by integrating the outputs from these two approaches.