Artificial intelligence in strategic business management: The case of auditing

Detalhes bibliográficos
Autor(a) principal: Résio, Mariana Catarino
Data de Publicação: 2020
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10071/22331
Resumo: The strategic realignment of a company seeks to strengthen its potential and create value so that it stands out in the market and achieves better results. We live in the era of digital transformation and adopting innovative tools and technologies such as Artificial Intelligence seems to be extolling business models and driving optimization in the processes inherent to their operation. If we look specifically to 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. After collecting data from previous investigations on the topic, we found that the use of machinery such as Artificial Intelligence in business models opens doors to the creation of value in organizations adjacent to this strategy. However, the adoption of such tools seems to be scarce. 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 analysis of the results obtained allows us to conclude that the scenario projected by the employees is auspicious even though the respective companies seem to be reluctant to take this step. Thus, this investigation reveals that the reasons seem to be related to misinformation, fear that unemployment will increase and fear about the costs associated with this transformation and opens the door for future investigations on these points.
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spelling Artificial intelligence in strategic business management: The case of auditingAuditoria -- AuditInnovationInnovation processesTechnology adoptionTechnological changeTechnological innovationInovaçãoProcessos de inovaçãoAdoção de tecnologiaMudança tecnológicaInovação tecnológicaThe strategic realignment of a company seeks to strengthen its potential and create value so that it stands out in the market and achieves better results. We live in the era of digital transformation and adopting innovative tools and technologies such as Artificial Intelligence seems to be extolling business models and driving optimization in the processes inherent to their operation. If we look specifically to 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. After collecting data from previous investigations on the topic, we found that the use of machinery such as Artificial Intelligence in business models opens doors to the creation of value in organizations adjacent to this strategy. However, the adoption of such tools seems to be scarce. 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 analysis of the results obtained allows us to conclude that the scenario projected by the employees is auspicious even though the respective companies seem to be reluctant to take this step. Thus, this investigation reveals that the reasons seem to be related to misinformation, fear that unemployment will increase and fear about the costs associated with this transformation and opens the door for future investigations on these points.O realinhamento estratégico de uma empresa procura fortalecer o seu potencial e criar valor para que a mesma sobressaia no mercado e atinja melhores resultados. Vivemos na era da transformação digital e adotar ferramentas e tecnologias inovadoras como a Inteligência Artificial parece estar a enaltecer modelos de negócio e a impulsionar otimização nos processos inerentes ao seu funcionamento. Se nos debruçarmos na área de auditoria em específico, intensa em tarefas exequíveis por máquinas, surgem estudos que evidenciam resultados positivos na adoção de ferramentas de IA. Após recolhidos dados de investigações anteriores relativas ao tema, averiguamos que a utilização de maquinaria como a Inteligência Artificial nos modelos de negócio abre portas a criação de valor nas organizações adjacentes a esta estratégia. No entanto, parece ainda escassa a adoção de tais ferramentas. Com o intuito de aprofundar esta abordagem contraditória entre os benefícios associados à adoção de IA e a baixa taxa de utilização da mesma, foram inquiridos cerca de 200 colaboradores de empresas maioritariamente portuguesas. A análise dos resultados obtidos permite concluir que o cenário projetado pelos colaboradores é auspicioso ainda que as respetivas empresas pareçam estar relutantes a tomar este passo. Assim, esta investigação revela que as razões parecem estar relacionadas com desinformação, medo que o desemprego aumente e receio quanto aos custos associados a esta transformação e abre portas a investigações futuras sobre estes pontos.2021-03-11T15:24:32Z2020-12-23T00:00:00Z2020-12-232020-11info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10071/22331TID:202666409engRésio, Mariana Catarinoinfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-09T17:42:17Zoai:repositorio.iscte-iul.pt:10071/22331Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:19:45.267548Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
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
Résio, Mariana Catarino
Auditoria -- Audit
Innovation
Innovation processes
Technology adoption
Technological change
Technological innovation
Inovação
Processos de inovação
Adoção de tecnologia
Mudança tecnológica
Inovação tecnológica
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 Résio, Mariana Catarino
author_facet Résio, Mariana Catarino
author_role author
dc.contributor.author.fl_str_mv Résio, Mariana Catarino
dc.subject.por.fl_str_mv Auditoria -- Audit
Innovation
Innovation processes
Technology adoption
Technological change
Technological innovation
Inovação
Processos de inovação
Adoção de tecnologia
Mudança tecnológica
Inovação tecnológica
topic Auditoria -- Audit
Innovation
Innovation processes
Technology adoption
Technological change
Technological innovation
Inovação
Processos de inovação
Adoção de tecnologia
Mudança tecnológica
Inovação tecnológica
description The strategic realignment of a company seeks to strengthen its potential and create value so that it stands out in the market and achieves better results. We live in the era of digital transformation and adopting innovative tools and technologies such as Artificial Intelligence seems to be extolling business models and driving optimization in the processes inherent to their operation. If we look specifically to 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. After collecting data from previous investigations on the topic, we found that the use of machinery such as Artificial Intelligence in business models opens doors to the creation of value in organizations adjacent to this strategy. However, the adoption of such tools seems to be scarce. 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 analysis of the results obtained allows us to conclude that the scenario projected by the employees is auspicious even though the respective companies seem to be reluctant to take this step. Thus, this investigation reveals that the reasons seem to be related to misinformation, fear that unemployment will increase and fear about the costs associated with this transformation and opens the door for future investigations on these points.
publishDate 2020
dc.date.none.fl_str_mv 2020-12-23T00:00:00Z
2020-12-23
2020-11
2021-03-11T15:24:32Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10071/22331
TID:202666409
url http://hdl.handle.net/10071/22331
identifier_str_mv TID:202666409
dc.language.iso.fl_str_mv eng
language eng
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dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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