IDEAS home Printed from https://ideas.repec.org/a/ids/ijbisy/v45y2024i1p57-100.html
   My bibliography  Save this article

Artificial intelligence in strategic business management: the case of auditing

Author

Listed:
  • Leandro Pereira
  • Mariana Résio
  • Renato Lopes da Costa
  • Álvaro Dias
  • Rui Gonçalves

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.

Suggested Citation

  • Leandro Pereira & Mariana Résio & Renato Lopes da Costa & Álvaro Dias & Rui Gonçalves, 2024. "Artificial intelligence in strategic business management: the case of auditing," International Journal of Business Information Systems, Inderscience Enterprises Ltd, vol. 45(1), pages 57-100.
    • Handle: RePEc:ids:ijbisy:v:45:y:2024:i:1:p:57-100
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=135970
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijbisy:v:45:y:2024:i:1:p:57-100. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=172 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.