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Pereira, L., Resio, M., Lopes da Costa, R., Dias, Á. & Gonçalves, R. (2024). Artificial intelligence in strategic business management: The case of auditing. International Journal of Business Information Systems. 45 (1), 57-100
L. L. Pereira et al., "Artificial intelligence in strategic business management: The case of auditing", in Int. Journal of Business Information Systems, vol. 45, no. 1, pp. 57-100, 2024
@article{pereira2024_1735061907848, author = "Pereira, L. and Resio, M. and Lopes da Costa, R. and Dias, Á. and Gonçalves, R.", title = "Artificial intelligence in strategic business management: The case of auditing", journal = "International Journal of Business Information Systems", year = "2024", volume = "45", number = "1", doi = "10.1504/IJBIS.2021.10039269", pages = "57-100", url = "https://www.inderscience.com/jhome.php?jcode=ijbis" }
TY - JOUR TI - Artificial intelligence in strategic business management: The case of auditing T2 - International Journal of Business Information Systems VL - 45 IS - 1 AU - Pereira, L. AU - Resio, M. AU - Lopes da Costa, R. AU - Dias, Á. AU - Gonçalves, R. PY - 2024 SP - 57-100 SN - 1746-0972 DO - 10.1504/IJBIS.2021.10039269 UR - https://www.inderscience.com/jhome.php?jcode=ijbis AB - 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. ER -