När AI tar plats i styrsystemet : Roller, ansvar och kulturförskjutningar vid digital omställning

Sammanfattning

Background: The rapid evolution of artificial intelligence (AI) has introduced new opportunities and challenges in organizational management. While earlier digital tools primarily served as passive supports, AI systems increasingly act as autonomous agents within management control processes. This shift raises questions about how AI is implemented and what effects it has on organizational roles, decision making and the logic behind processes. Despite growing interest, there is still limited empirical research on the practical implications of AI integration in management control systems. Purpose: The purpose of this study is to investigate how the implementation of AI in management control is carried out in practice and to explore what organizational changes occur in terms of roles, process logic, and distribution of power. Method: The study is conducted using a qualitative method and an abductive research approach. Empirical data is collected through seven semistructured interviews with respondents from both public and private sectors. The respondents were selected through purposive sampling and represent various organizational functions with direct experience of AI-related changes. Conclusion: The study shows that the integration of AI in management control requires more than technical adjustment, it also necessitates cultural adaptation, redefined professional roles and new process structures. AI contributes to a shift in control mechanisms by influencing how decisions are made, who holds expertise and how processes are structured. Successful integration is closely linked to the organization's ability to manage both technological and human dimensions of change.