Artificiell intelligens som strategisk resurs i verksamhetsstyrning : En kvalitativ studie i små och medelstora företag

Sammanfattning

Title: Artificial intelligence as a strategic resource in management control – A qualitative study in small and medium-sized enterprises Date: 2026-05-19 Level: Master’s thesis 30 credits, Master of Science in Business and Economics Authors: Julia Olsson and Tilda Boquist Supervisor: Savvas Papadopoulos Examiner: Jeaneth Johansson Background: Artificial intelligence (AI) is increasingly highlighted as a technology with the potential to transform organizational processes and decision-making. At the same time, previous research shows that the strategic value of AI is not inherent in the technology itself, but depends on how it is understood, managed, and integrated into management control. Particularly within small and medium-sized enterprises (SMEs), knowledge remains limited, as prior studies have primarily focused on technical possibilities rather than organizational conditions.Purpose: The purpose of this study is to develop an understanding of how organizations relate to artificial intelligence in management control, and how AI is described and can evolve into a strategic resource.Research question: How is artificial intelligence understood and managed in management control in small and medium-sized enterprises, and how can AI develop into a strategic resource?Methodology: The study adopts a qualitative research method with an abductive approach. Empirical data was collected through semi-structured interviews with respondents in managerial positions within SMEs. The material was analyzed using an abductive thematic analysis.Conclusions: The findings show that AI is primarily used as an operational tool to improve efficiency and support information management. In some organizations, a more advanced use is evident, where AI also supports decision-making. However, the strategic potential of AI is currently limited, as the technology itself does not constitute a distinctive resource. Instead, the strategic value of AI depends on the organization’s ability to integrate and utilize it. The study therefore concludes that AI can develop into a strategic resource, but this requires organizational conditions such as competence, structures and leadership engagement.Keywords: Artificial intelligence, management control, SMEs, strategic resource, VRIO, resource-based view, dynamic capabilities.