Title: Artificial intelligence in strategic business management: the case of auditing

Authors: Leandro Pereira; Mariana Résio; Renato Lopes da Costa; Álvaro Dias; Rui Gonçalves

Addresses: Business Research Unit – BRU-IUL, ISCTE – Instituto Universitário de Lisboa, WINNING Lab, Lisbon, Portugal ' ISCTE – Instituto Universitário de Lisboa, Cidade Universitária de Lisboa, Av. das Forças Armadas, 1649-026 Lisboa, Portugal ' Business Research Unit – BRU-IUL, ISCTE – Instituto Universitário de Lisboa, Lisbon, Portugal ' ISCTE – Instituto Universitário de Lisboa, Universidade Lusófona de Humanidades e Tecnologias, Lisbon, Portugal ' ISCTE – Instituto Universitário de Lisboa, Cidade Universitária de Lisboa, Av. das Forças Armadas, 1649-026 Lisboa, Portugal

Abstract: We live in the era of digital transformation and adopting innovative tools and technologies such as artificial intelligence (AI) seems to be extolling business models and driving optimisation in the processes inherent to their operation. In the audit area, which is intense in tasks that can be performed by machines, studies emerge showing positive results in the adoption of AI tools. The literature affirms the use of machinery such as AI in business models opens doors to the creation of value in organisations adjacent to this strategy. In order to deepen this contradictory approach between the benefits associated with the adoption of AI and the low rate of use of it, around 200 employees from mostly Portuguese companies were inquired. The research findings allow the understanding of what kind of work can be transferred for AI automatisation and present a list of technological issues to solve in this transformation.

Keywords: auditing; innovation; innovation processes; technology adoption; technological change; technological innovation.

DOI: 10.1504/IJBIS.2024.135970

International Journal of Business Information Systems, 2024 Vol.45 No.1, pp.57 - 100

Received: 29 Nov 2020
Accepted: 28 Jan 2021
Published online: 11 Jan 2024 *

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