Paper Type

ERF

Abstract

This study examines the key role of accounting and finance managers in driving AI and generative AI adoption to improve operational efficiency and strategic decision-making. Through an interview on SMEs CFO, we will use descriptive analysis and content analysis to identify key benefits and challenges. Barriers include reliance on traditional tools like Excel and embedded expertise in Excel-based analytics, while remedies involve AI training, data analytics tools adoption, and managerial efforts to overcome resistance to technological change. We also explore how strategic decision-making, IT-business alignment, and workforce adjustments support AI integration. Findings highlight the dual impact of these factors on AI adoption, revealing insights into how managers can create an environment contributing to successful technological integration. This research enriches the AI adoption literature by showcasing managerial tactics for navigating and overcoming key barriers within management settings.

Paper Number

1604

Author Connect URL

https://authorconnect.aisnet.org/conferences/AMCIS2025/papers/1604

Comments

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Aug 15th, 12:00 AM

Exploring the Benefits and Challenges of Generative AI in Accounting and Finance for SMEs: An Interview-Based Study

This study examines the key role of accounting and finance managers in driving AI and generative AI adoption to improve operational efficiency and strategic decision-making. Through an interview on SMEs CFO, we will use descriptive analysis and content analysis to identify key benefits and challenges. Barriers include reliance on traditional tools like Excel and embedded expertise in Excel-based analytics, while remedies involve AI training, data analytics tools adoption, and managerial efforts to overcome resistance to technological change. We also explore how strategic decision-making, IT-business alignment, and workforce adjustments support AI integration. Findings highlight the dual impact of these factors on AI adoption, revealing insights into how managers can create an environment contributing to successful technological integration. This research enriches the AI adoption literature by showcasing managerial tactics for navigating and overcoming key barriers within management settings.

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