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From disclosure to accountability under generative and agentic AI in tourism research
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DOI：10.1016/j.annals.2026.104228.png)
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Abstract
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Disclosure that artificial intelligence (AI) was used reports the fact of assistance without explaining what the researcher remains answerable for. This article argues that tourism research should move from disclosure to accountability, distinguishing assistive AI use, where the researcher retains interpretive judgment, from delegative use, where that judgment is surrendered. As agentic AI begins to coordinate decisions across the research workflow, that distinction must be traced throughout the research lifecycle rather than declared once at its end. Accountability statements meet this requirement by recording where AI entered the lifecycle, what it influenced, what was verified, and what judgment remained human.
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