Artificial intelligence in strategic business management: The case of auditing

Bibliographic Details
Main Author: Pereira, L.
Publication Date: 2024
Other Authors: Resio, M., Lopes da Costa, R., Dias, Á., Gonçalves, R.
Format: Article
Language: eng
Source: Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
Download full: http://hdl.handle.net/10071/31090
Summary: 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. 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 to understand what kind of work can be transferred for AI automatisation and present a list of technological issues to solve in this transformation.
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spelling Artificial intelligence in strategic business management: The case of auditingAuditingInnovationInnovation processesTechnology adoptionTechnological changeTechnological innovationWe 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. 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 to understand what kind of work can be transferred for AI automatisation and present a list of technological issues to solve in this transformation.Inderscience2025-01-10T00:00:00Z2024-01-01T00:00:00Z20242024-02-19T17:05:39Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10071/31090eng1746-097210.1504/IJBIS.2021.10039269Pereira, L.Resio, M.Lopes da Costa, R.Dias, Á.Gonçalves, R.info:eu-repo/semantics/openAccessreponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiainstacron:RCAAP2025-01-12T01:16:52Zoai:repositorio.iscte-iul.pt:10071/31090Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireinfo@rcaap.ptopendoar:https://opendoar.ac.uk/repository/71602025-05-28T18:14:00.210199Repositórios Científicos de Acesso Aberto de Portugal (RCAAP) - FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiafalse
dc.title.none.fl_str_mv Artificial intelligence in strategic business management: The case of auditing
title Artificial intelligence in strategic business management: The case of auditing
spellingShingle Artificial intelligence in strategic business management: The case of auditing
Pereira, L.
Auditing
Innovation
Innovation processes
Technology adoption
Technological change
Technological innovation
title_short Artificial intelligence in strategic business management: The case of auditing
title_full Artificial intelligence in strategic business management: The case of auditing
title_fullStr Artificial intelligence in strategic business management: The case of auditing
title_full_unstemmed Artificial intelligence in strategic business management: The case of auditing
title_sort Artificial intelligence in strategic business management: The case of auditing
author Pereira, L.
author_facet Pereira, L.
Resio, M.
Lopes da Costa, R.
Dias, Á.
Gonçalves, R.
author_role author
author2 Resio, M.
Lopes da Costa, R.
Dias, Á.
Gonçalves, R.
author2_role author
author
author
author
dc.contributor.author.fl_str_mv Pereira, L.
Resio, M.
Lopes da Costa, R.
Dias, Á.
Gonçalves, R.
dc.subject.por.fl_str_mv Auditing
Innovation
Innovation processes
Technology adoption
Technological change
Technological innovation
topic Auditing
Innovation
Innovation processes
Technology adoption
Technological change
Technological innovation
description 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. 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 to understand what kind of work can be transferred for AI automatisation and present a list of technological issues to solve in this transformation.
publishDate 2024
dc.date.none.fl_str_mv 2024-01-01T00:00:00Z
2024
2024-02-19T17:05:39Z
2025-01-10T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10071/31090
url http://hdl.handle.net/10071/31090
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 1746-0972
10.1504/IJBIS.2021.10039269
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Inderscience
publisher.none.fl_str_mv Inderscience
dc.source.none.fl_str_mv reponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
instacron:RCAAP
instname_str FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
instacron_str RCAAP
institution RCAAP
reponame_str Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
collection Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
repository.name.fl_str_mv Repositórios Científicos de Acesso Aberto de Portugal (RCAAP) - FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
repository.mail.fl_str_mv info@rcaap.pt
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