“A computer can never be held accountable, therefore a computer must never make a management decision.”
Taken at face value, you couldn't even use a pocket calculator to back up a management decision.
That makes no sense. I am the manager. I make the decision. The calculator gives me some numbers but I am still the manager, still the decision maker, and I can use any tools appropriate to inform my decisions. Even a calculator. Taken at face value, that's what it says. That the calculator doesn't make the management decision; a person does.
It's a content-free sentence. There is nothing special about a computer in that regard. It's a tool... a tool wielded by a human somewhere. Anyone who tries to blame "the computer" should not be allowed to do so, and it's weird that it ever occurred to anyone to try that.