Artificial intelligence in strategic business management: The case of auditing
Autor(a) principal: | |
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Data de Publicação: | 2024 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10071/31090 |
Resumo: | 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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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/embargoedAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-02-25T01:19:01Zoai:repositorio.iscte-iul.pt:10071/31090Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:11:21.110358Repositório 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 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/embargoedAccess |
eu_rights_str_mv |
embargoedAccess |
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: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 |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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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