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This study aims to gain a comprehensive understanding of the differences between classic IT and AI artefacts. To achieve this objective, the study employs a grounded theory literature review approach and analyses 81 papers related to the application of classic IT and AI artefacts in the auditing industry. Drawing on the Technology Affordances and Constraints Theory, we examine the actions that can be potentially enabled or restricted by using classic IT and AI artefacts. This analysis allows us to conceptualise and compare the affordances and constraints associated with these two types of artefacts. The study addresses the need for more research on AI from both social and technical perspectives. Our findings may facilitate practitioners in improving their business processes and promoting effective collaboration between humans and AI.