Integrering av artificiell intelligens (AI) i controllerrollen : En kvalitativ studie om tekniska framsteg, yrkesutövarens roll och den omgivande miljön

Sammanfattning

Abstract In recent years, the interest and development of artificial intelligence has been extensive, and society is in the middle of the Fourth Industrial Revolution. Given the changes that have occurred, an interest to examine how this has affected the role of the controller arises, considering it is tasks as theirs that AI is now competing with. Therefore, the purpose of this study is to understand how AI is integrated into the role of the controller and how the surrounding environment influences AI-usage in this context. Hereby, the dynamic relationship between AI, practitioners, and the surrounding environment is considered by examining how technological advancements and human attitudes influence the use of AI. The study was conducted with a qualitative approach, where eleven respondents were interviewed in semi-structured interviews. The two selection groups consisted of actors within ERP systems and controllers. The collected data was analyzed through coding, identifying the following main themes: development, business and economic consequences, tasks, competence and attitude. The analysis of the empirical data was based on an integration of existing research along with the Technology Acceptance Model (TAM) and the theory of professions. The impact of AI was not equally prominent for everyone; however, where it had influence, AI was used as an assistant, working together with the controller to fulfill tasks. Furthermore, an indication of a shift in competence requirements was observed, where technical competence gained increased significance. Additionally, users' knowledge and perception of AI-tools influenced their attitude, with a lack of understanding leading to fear, while deeper understanding and positive experiences promoted acceptance. Consequently, attitude indicated significance for actual AI-usage. However, barriers such as unclear regulations, ethical and social considerations, and technical limitations were identified, requiring reflection for successful integration of AI within the accounting industry. In summary, AI works as a complement to the controller, depending on user attitude and the influence of external factors, which may have a limiting effect.