Artificiell intelligens inom redovisning : En kvalitativ studie om hur redovisningsekonomens roll förändras.

Artificial intelligence is a phenomenon that has recently had a major impact on both academic and business context. The availability and reliability of artificial intelligence is increasing, the AI-market growth is exponential, and the technology is in constant development. Nevertheless, many compan...

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Bibliographic Details
Main Authors: Kazemi, Zohra, Morad, Ninos
Format: Others
Language:Swedish
Published: Uppsala universitet, Företagsekonomiska institutionen 2021
Subjects:
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-455879
Description
Summary:Artificial intelligence is a phenomenon that has recently had a major impact on both academic and business context. The availability and reliability of artificial intelligence is increasing, the AI-market growth is exponential, and the technology is in constant development. Nevertheless, many companies seem to lack a clear foundation and strategy when adopting AI, which has proven to be a difficult technique to apply. Therefore, this study aims to investigate how artificial intelligence is used in accounting and how it changes the role of the accountant. By examining previous research on the assumption of technological innovation, the disruptive innovation model and Roger’s adoption theory were chosen, which were adapted as a way of answering the research question. The adaptation of adoption theory was based on five factors that may influence the adoption of artificial intelligence. The Disruptive innovation model was chosen to create an image of how artificial intelligence has disrupted the existing market. Eight accountants from different accounting firms were interviewed in this study. The study concludes that based on researchers' theories and the interview results, accounting has been enormously affected by artificial intelligence and most of the manual accounting is on its way to being replaced. The role of the accountant has become a more advising role. === Denna studie undersöker hur artificiell intelligens i samband med digitaliseringen, används inom redovisning och hur det förändrar redovisningsekonomens roll. För att få en fördjupad förståelse hur artificiell intelligens samt digitalisering påverkar redovisning och redovisningsekonomens roll tillämpades en kvalitativ ansats med hjälp av semistrukturella intervjuer. Studiens empiriska material har samlats in genom en kvalitativ studie med åtta semistrukturerade intervjuer som transkriberades och analyserades. Urvalet bestod av åtta redovisningsekonomer varav sex var från större redovisningsbyråer och två från medelstora redovisningsbyråer. Samtliga respondenter hade variation på erfarenheter inom redovisning. Disruptiva innovationsmodellen har tillämpats för att beskriva hur artificiell intelligens, som en disruptiv innovation, förändrat redovisningsbranschen. Därefter har Rogers adoptionsteori, med de fem kriterierna som påverkar antagandet av en innovation, använts för att undersöka hur artificiell intelligens förändrat redovisningsekonomens roll. Med hjälp av den disruptiva innovationsmodellen och Rogers adoptionsteori, i samband med intervjuresultatet kan man dra slutsatsen att redovisningsekonomens roll förändras mot en mer rådgivande roll och därmed överlåtit större delar av den manuella bokföringen till artificiell intelligens.