<p>This study examines the influence of artificial intelligence (AI) transparency on decision-makers’ AI acceptance to support managerial decisions. Through an experiment, we test two main hypotheses. First, we hypothesize that AI transparency increases the likelihood of AI acceptance. Second, we investigate the moderating effect of decision type (operational vs. strategic) on the relationship between AI transparency and AI acceptance in managerial decision-making. This study contributes to the literature on the impacts of digital technology (e.g., AI) on management accounting and control. Specifically, we provide evidence demonstrating the significant influence of AI transparency on AI acceptance in supporting managerial decisions. However, our findings do not support the assumption that decision type moderates the relationship between AI transparency and AI acceptance—an intriguing result that may stimulate further debate. Our supplementary analysis begins to address this puzzle by examining additional explanatory factors, including managers’ AI skills and confidence in technology. Particularly, the results on AI proficiency reveal that managers with low AI skills align with our second theoretical hypothesis, whereas those with high skills behave differently, accepting AI recommendations more heavily in strategic decision-making. Finally, we discuss the practical implications of these findings, offering valuable insights for managers and developers navigating AI integration.</p>