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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. / Sammanfattning Under de senaste åren har intresset och utvecklingen av artificiell intelligens (AI) varit explosivartad och samhället befinner sig mitt i den fjärde industriella revolutionen. Med grund i den förändring som skett är det av intresse att studera hur detta fått effekt på rollen som controller, då det är uppgifter som deras som AI konkurrerar med. Syftet med studien är därför att förstå hur AI integreras med rollen som controller samt hur den omgivande miljön har inflytande på AI-användningen i denna kontext. Härigenom beaktas den dynamiska relationen mellan AI, yrkesutövare och den omgivande miljön genom att undersöka hur tekniska framsteg och mänskliga förhållningssätt har inflytande på AI- användningen.  Studien genomfördes med en kvalitativ ansats där elva respondenter intervjuades i semistrukturerade intervjuer. De två urvalsgrupperna bestod av aktörer inom affärssystem och controllers. Insamlade data analyserades genom kodning där följande huvudteman identifierades: utveckling, affärsmässiga och ekonomiska konsekvenser, arbetsuppgifter, kompetens och inställning. Analysen av empirin baserades på en integrering av existerande forskning tillsammans med de teoretiska modellerna Technology Acceptance Model (TAM) och professionsteori. Av analysen framkom att effekten av AI inte är lika framträdande för alla respondenter, där den däremot fått inflytande nyttjas AI som en assistent vilken tillsammans med controllern kan fullfölja arbetsuppgifterna. Vidare kunde även en indikation på skiftning i kompetenskravet observeras där den tekniska kompetensen fått ökad vikt. Även användarnas kunskap och uppfattning om AI-verktyg har inflytande över inställningen, där bristande förståelse kan leda till rädsla, medan en djupare förståelse och positiv upplevelse kan främja acceptans. Inställningen indikerar därefter få betydelse för den faktiska AI-användningen. Däremot identifieras hinder som otydlig reglering, etiska och samhälleliga hänsynstaganden samt tekniska begränsningar, vilka kräver beaktning för en lyckad integration av AI inom redovisningsbranschen. Sammanfattningsvis fungerar AI som ett komplement åt controllern, dock beroende av användarens inställning samt influensen av externa faktorer vilka kan ha en begränsande effekt.

För att verksamheter idag skall följa med i utvecklingen och behålla sin konkurrenskraft krävs innovativa åtgärder i form av ny teknik, vars syfte är att effektivisera och sammankoppla alla delar i organisationen. Med hjälp av komplexa affärssystem möjliggörs en effektivare tvärfunktionell process som hjälper organisationen att ta nästa steg i sin innovationsresa. Dock krävs det stora arbetsinsatser för att en implementering av ett sådant komplext affärssystem ska ske smidigt. Utmaningarna som verksamheter står inför är noga omtalat i litteraturen och beskriver flera olika aspekter som spelar en stor roll vid implementeringen. Bland dessa omtalade aspekterna förekommer medarbetare i verksamheten som en kritisk aspekt att ta i beaktning. Medarbetarna är de individer som använder systemet och därför behöver dessa besitta rätt kompetens för att implementeringen inte ska misslyckas. Denna studie syftar till att undersöka dessa medarbetare genom kvalitativa metoder för att öka förståelsen för dem. Studien bidrar med ett användarperspektiv på implementationsperioden av SAP inom bilindustrin. Implementationsperioden beskrivs av användarna som bristfällig och väldigt prövande. Den största faktorn som påverkade medarbetarna negativt var den initiala utbildningen. Utbildningen upplevdes ytterst bristfällig på grund av att systemet inte var redo att användas. Den negativa inställningen till systemet på grund av utbildningen blev bestående men utvecklades inte, då andra faktorer såsom god intern kommunikation och samarbete bidrog till en positiv inställning och attityd mot systemet. / In order for businesses today to keep up with developments and maintain their competitiveness, innovative measures in the form of new technology are required, the purpose of which is to streamline and connect all parts of the organization. With the help of complex business systems, a more efficient cross-functional process is enabled that helps the organization take the next step in its innovation journey. However, a large amount of work is required for the implementation of such a complex business system to take place smoothly. The challenges that businesses face is carefully discussed in the literature and describe several different aspects that play a large role in the implementation. Among these mentioned aspects, employees in the business appear as a critical aspect to take into account. The employees are the individuals who use the system and therefore need to have the right skills so that the implementation does not fail. This study aims to investigate these employees through qualitative methods to increase understanding of them. The study contributes a user perspective on the implementation period of SAP in the automotive industry. The implementation period is described by the users as flawed and very testing for their work ethic. The biggest factor that negatively affected employees was the initial training. The training was felt to be extremely deficient due to the fact that the system was not ready to be used. The negative attitude towards the system due to the training became permanent but did not develop, as other factors such as good internal communication and cooperation contributed to a positive attitude and attitude towards the system.

Bibliography: pages 184-207 / Digital records are either stored in an enterprise resource planning (ERP) system or electronic content management (ECM), or managed without the benefit of either system. In many countries, public and private organisations have implemented ECM systems, some have implemented ERP systems and others generate digital records without the benefit of any controlled system. In most organisations such systems are not integrated resulting in duplication and fragmentation of records. The South African Water Utility company, Rand Water, has implemented both ERP and ECM systems. Investing in these systems as an organisation comes at a cost but it can add value when used optimally to improve the organisation’s productivity and efficiency. To achieve high productivity and efficiency, integration of an ERP system into an ECM system is a requirement but remains lacking. This qualitative study utilised the Actor Network Theory to explore the integration of ERP into ECM at the South African Water Utility company, Rand Water, with a view to developing a framework for integration of the systems. The study utilised a system analysis case design with fourteen interviews conducted at different levels in the organisation and diverse business units using ERP and ECM to perform their operational deliverables in line with the organisation’s business objectives. The interviews were augmented with data from document analysis of policies, specifications and functionalities of the systems to determine the feasibility of integration. The study established that the water utility company has implemented ERP systems (SAP) since 1994 and ECM system since 1991 (Papertrail and later IBM FileNet) with only information flow module integrated. The study suggested that to integrate ERP into ECM, human and non-human actors need to collaborate to ensure that the actor network being integrated is achieved. The study also presents a strategy discussion for integrating ERP into ECM. A further study on the transfer of digital records in ECM into archival custody is recommended. / Information Science / D. Phil. (Information Science)

Os sistemas integrados de gestão, originalmente conhecidos como ERP (Enterprise Resource Planning), provocam grandes impactos nas organizações em que são implementados. Os efeitos, tanto de natureza positiva em termos de benefícios, contribuições e vantagens que o sistema pode proporcionar, quanto negativos, no que se refere às dificuldades, barreiras e problemas enfrentados na implementação do sistema, assim como os desafios que se impõem com a adoção e uso do ERP, têm sido discutidos em diferentes estudos. No entanto, grande parte das pesquisas que tratam dos efeitos e impactos decorrentes da adoção dos sistemas ERP tem focado os processos e resultados de implementações realizadas em empresas de grande porte, apesar da participação crescente das pequenas e médias empresas (PMEs) na aquisição desse tipo de sistema. Considerando as características específicas e diferenciadas das PMEs em relação às empresas de grande porte, o crescente interesse dos fornecedores de ERP nesse segmento de empresas e o aumento da participação do segmento das PMEs na aquisição de sistemas integrados de gestão, este estudo foi conduzido com o propósito de responder à seguinte questão: Como se desenvolve o processo de implementação de ERP em PMEs? Utilizando a estratégia de pesquisa estudo de caso, do tipo único e incorporado, analisou-se o processo de implementação de um sistema ERP em empresa do setor da construção civil, enquadrada como de pequeno porte, de acordo com os critérios dos fornecedores de ERP, e de porte médio, se considerados os demais parâmetros vigentes no Brasil. O estudo teve como propósito investigar como se desenvolveu o processo de implementação do sistema ERP na empresa pesquisada tomando por base as seguintes proposições teóricas: contexto da empresa antes da adoção do ERP, fatores que levaram à adoção do ERP, impactos e efeitos da implementação do ERP, dificuldades e problemas enfrentados na sua implementação, vantagens e desvantagens obtidas com o ERP, desafios que se impuseram com sua adoção, acrescentando-se ainda o nível de satisfação da empresa com o sistema ERP. As evidências, obtidas neste estudo de caso, permitiram constatar que alguns aspectos relevantes, presentes no processo de implementação de ERP na empresa pesquisada, confirmam aspectos já observados em estudos anteriores, outros se apresentam de forma diferente, alguns não condizem com o que diz a literatura, constatando-se, também, alguns aspectos novos, ainda não mencionados pela literatura que trata do assunto. / Integrated Management Systems, originally known as ERP (Enterprise Resource Planning) provoke massive impact in the companies where they are implemented. The effects, both positive - benefits, contributions and advantages, and negative - difficulties, barriers and problems faced along implementation, as well as the challenges posed by the execution and use of ERP, have been discussed in many studies. However, much of the research on the effects and the impact resulting from the adoption of ERP has focused on processes and results derived from the implementation of that system in large enterprises, in spite of the increasing participation of small and medium size businesses (SMEs) in the acquisition of such system. Considering that: SMEs display distinctive characteristics from the larger enterprises; suppliers have shown increasing interest on this segment; there has been a swell in the participation of these enterprises in the acquisition of integrated enterprise systems, this work aimed at answering the following question: How does the ERP implementation process take place in SMEs? Case study of the type unique and incorporated was the kind of research chosen to investigate the implementation process of an ERP system in a construction enterprise considered small according to ERP suppliers criteria, and medium size if Brazilian current parameters are to be taken into account. The study aimed at investigating the way the process evolved in the above-mentioned enterprise, based on the following theoretical proposition: enterprise context prior to the adoption of ERP; difficulties and troubles faced along implementation; advantages and disadvantages obtained through ERP; challenges imposed by its implementation; level of satisfaction of the enterprise with the system. The evidence allowed us to ascertain that: some relevant aspects present in the process of implementation of ERP validate facts already observed in previous studies, some others consubstantiate differences, some do not comply with the present written material available, and some are new aspects, still not mentioned in studies on the subject.

ERP系統是目前相當熱門的資訊科技，應用的層面很廣，不僅各大企業已經相繼實施，就連中小企業也可以選擇較為精簡的版本導入。而企業實施ERP系統，不可能一次就全部導入實施所有的模組，這樣做不管在費用上或者是在時程上的安排都是不可行的，因此企業常常會先實施某些跟企業核心競爭力有關的模組，而生產模組就常常是企業首次導入的模組之一，因此本研究的重心就是生產模組。 本研究針對企業的實際需求來找出現行ERP系統在生產模組的不足之處以及國內企業實施ERP系統時，在生產策略規劃這方面有那些地方是需要注意的。很多企業都實施了不錯的模組，為何成效卻不好？到底是出現了何種問題？本研究將從策略規劃、IT架構與ERP運作這三個構面來尋找企業實施ERP的關鍵成功因素，希望企業能夠在實施ERP系統時能掌握到這些因素，發揮ERP系統的效能，提昇企業的競爭力。 本研究將關鍵成功因素分成三大構面，是以生產模組為例。研究架構分成策略規劃(這邊所提到的策略規劃偏重於生產策略規劃)、IT架構與ERP運作這三個研究構面，三個構面雖是分開羅列，但是彼此之間卻是密切相關，互相影響。每個構面又有數個關鍵成功因素，這些關鍵成功因素就是本研究所要探討的研究變數。 本研究採用個案研究法，研究對象是一家製帽公司。本研究除了深入訪談個案公司的人員之外，也訪問了協助個案公司建置ERP系統的資訊公司人員。在深入訪談之外，本研究閱讀了ERP實施過程的相關資料文件，並且實地觀察ERP系統生產模組的運作過程，藉以能夠更深入了解個案公司。在個案公司研究完畢之後，對個案公司提出幾點建議，這些建議分成四個部分來說明，並發現幾個可供思考的問題與方向。 本研究經過個案研究之後，初步篩選出九個關鍵因素，經過探討之後將九個因素整合成六個因素，使其更具普遍性，適合更多的製造業公司。另外本研究從企業策略、ERP建置以及IT架構這三個層面來說明企業實施ERP系統需要注意、掌握的幾個重點。企業要設法去掌握關鍵成功因素，去除會導致失敗的原因，如此才能達到成功的目標。最後本研究針對企業實施ERP系統(本研究的重心是在生產模組)的過程提出幾點建議，並且列出幾個後續研究方向。

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Os sistemas integrados de gestão, originalmente conhecidos como ERP (Enterprise Resource Planning), provocam grandes impactos nas organizações em que são implementados. Os efeitos, tanto de natureza positiva em termos de benefícios, contribuições e vantagens que o sistema pode proporcionar, quanto negativos, no que se refere às dificuldades, barreiras e problemas enfrentados na implementação do sistema, assim como os desafios que se impõem com a adoção e uso do ERP, têm sido discutidos em diferentes estudos. No entanto, grande parte das pesquisas que tratam dos efeitos e impactos decorrentes da adoção dos sistemas ERP tem focado os processos e resultados de implementações realizadas em empresas de grande porte, apesar da participação crescente das pequenas e médias empresas (PMEs) na aquisição desse tipo de sistema. Considerando as características específicas e diferenciadas das PMEs em relação às empresas de grande porte, o crescente interesse dos fornecedores de ERP nesse segmento de empresas e o aumento da participação do segmento das PMEs na aquisição de sistemas integrados de gestão, este estudo foi conduzido com o propósito de responder à seguinte questão: Como se desenvolve o processo de implementação de ERP em PMEs? Utilizando a estratégia de pesquisa estudo de caso, do tipo único e incorporado, analisou-se o processo de implementação de um sistema ERP em empresa do setor da construção civil, enquadrada como de pequeno porte, de acordo com os critérios dos fornecedores de ERP, e de porte médio, se considerados os demais parâmetros vigentes no Brasil. O estudo teve como propósito investigar como se desenvolveu o processo de implementação do sistema ERP na empresa pesquisada tomando por base as seguintes proposições teóricas: contexto da empresa antes da adoção do ERP, fatores que levaram à adoção do ERP, impactos e efeitos da implementação do ERP, dificuldades e problemas enfrentados na sua implementação, vantagens e desvantagens obtidas com o ERP, desafios que se impuseram com sua adoção, acrescentando-se ainda o nível de satisfação da empresa com o sistema ERP. As evidências, obtidas neste estudo de caso, permitiram constatar que alguns aspectos relevantes, presentes no processo de implementação de ERP na empresa pesquisada, confirmam aspectos já observados em estudos anteriores, outros se apresentam de forma diferente, alguns não condizem com o que diz a literatura, constatando-se, também, alguns aspectos novos, ainda não mencionados pela literatura que trata do assunto. / Integrated Management Systems, originally known as ERP (Enterprise Resource Planning) provoke massive impact in the companies where they are implemented. The effects, both positive - benefits, contributions and advantages, and negative - difficulties, barriers and problems faced along implementation, as well as the challenges posed by the execution and use of ERP, have been discussed in many studies. However, much of the research on the effects and the impact resulting from the adoption of ERP has focused on processes and results derived from the implementation of that system in large enterprises, in spite of the increasing participation of small and medium size businesses (SMEs) in the acquisition of such system. Considering that: SMEs display distinctive characteristics from the larger enterprises; suppliers have shown increasing interest on this segment; there has been a swell in the participation of these enterprises in the acquisition of integrated enterprise systems, this work aimed at answering the following question: How does the ERP implementation process take place in SMEs? Case study of the type unique and incorporated was the kind of research chosen to investigate the implementation process of an ERP system in a construction enterprise considered small according to ERP suppliers criteria, and medium size if Brazilian current parameters are to be taken into account. The study aimed at investigating the way the process evolved in the above-mentioned enterprise, based on the following theoretical proposition: enterprise context prior to the adoption of ERP; difficulties and troubles faced along implementation; advantages and disadvantages obtained through ERP; challenges imposed by its implementation; level of satisfaction of the enterprise with the system. The evidence allowed us to ascertain that: some relevant aspects present in the process of implementation of ERP validate facts already observed in previous studies, some others consubstantiate differences, some do not comply with the present written material available, and some are new aspects, still not mentioned in studies on the subject.

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