Artificial intelligence (AI) has entered the accounting sector, raising both hope and fear among economists worldwide. It is a revolution that challenges our understanding of the workplace and forces us to ask questions about our own role in this new reality. Economists face a development that is filled with various opportunities and obstacles as AI takes over routine tasks and leaves room for creativity and strategic thinking. The idea of being freed from repetitive tasks is enticing, but what opportunities and challenges do economists experience in connection with the introduction of AI? This study highlights the economists' perspectives and experiences when they encounter AI in their work tasks. By examining economists' acceptance of AI and their experiences of working with the technology, the study gains insight into the complex dynamics between man and machine. We delve into the theory and explore the Technology Acceptance Model (TAM) as a guide to understanding how economists accept or reject AI. Through qualitative interviews with eight economists, we take part in their thoughts and reflections. We review previous research and analyze the results along with economists responses to discover patterns and insights. The results show that the economists' perceived benefits regarding AI's implementation are more at the individual level rather than the organizational level, i.e. AI primarily benefits the economists themselves rather than the entire organization. While perceived disadvantages are at both the individual and organizational level, which means that the disadvantages of AI affect both individual economists and the organization. The uncertainty is based on a lack of knowledge, but filling the knowledge gap can facilitate acceptance and ensure success in this revolutionary age.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:ltu-98826 |
| Date | January 2023 |
| Creators | Almalla, Mohammad Tarek, Eassa, Iyad |
| Publisher | Luleå tekniska universitet, Institutionen för ekonomi, teknik, konst och samhälle |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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