Artificiell intelligens i företagsekonomers arbete : En studie om hur AI används inom olika företagsekonomiska yrkesroller

Sammanfattning

As artificial intelligence (AI) becomes increasingly integrated into professional work, interesthas grown in understanding how the technology actually is applied within the field ofbusiness administration. This study explores how professionals across different businessadministration roles use AI in their daily work, in which work processes AI is applied, andwhich individual, task-related, and organizational factors influence the extent of its use.This qualitative study is based on semi-structured interviews with nine professionals,including financial analysts, accounting consultants, project economists, a controller, and anauditor. The empirical material is analyzed through the theoretical lenses of the TechnologyAcceptance Model (TAM), Task-Technology Fit (TTF), and institutional theory. The resultsindicate that AI is used by all respondents, but that the breadth and form of use varyconsiderably between roles. AI is most frequently applied in information-intensive andadministrative tasks such as data collection, information retrieval, and the preparation ofbusiness plans, while its use is more limited in tasks requiring professional judgment,accuracy, and accountability. Challenges such as limited reliability, lack of system integration,and confidentiality requirements were also identified.The conclusion is that AI functions as a complementary support tool rather than a replacementfor human expertise, and that the variation in use cannot be explained by a single factor.Instead, it emerges from the interplay between individual perceptions, the nature of the task,and the institutional frameworks surrounding the professional role.