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Strategic Management in the Age of AI: Redefining Financial Decision-Making

Strategic Management in the Age of AI: Redefining Financial Decision-Making
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Author(s): Diana Andreea Mândricel (Titu Maiorescu University, Romania)
Copyright: 2026
Pages: 26
Source title: Enhancing Financial Decision-Making Through AI and Accounting Systems
Source Author(s)/Editor(s): Ionica Oncioiu (Titu Maiorescu University, Constanta, Romania)
DOI: 10.4018/979-8-3373-3626-8.ch007

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Abstract

Strategic management is undergoing a profound transformation as artificial intelligence (AI) reshapes the foundations of financial decision-making. Traditional approaches, built on human judgment, hierarchical coordination, and historical forecasting, are increasingly complemented—and at times challenged—by algorithmic models capable of real-time analysis and adaptive learning. AI enhances strategic decision-making by uncovering hidden patterns, simulating multiple futures, and optimizing resource allocation under conditions of uncertainty. At the same time, it raises concerns around accountability, transparency, and ethical legitimacy. This chapter examines how AI redefines strategic management in finance, highlighting opportunities for efficiency and resilience while addressing risks of bias and opacity. It argues that the future of strategy lies in hybrid models that combine human oversight with algorithmic intelligence.

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