This research explores the extent to which accounting and finance organisations are transitioning to Organisations 5.0, and what they perceive as barriers and facilitators in this transition process. Our study builds on existing literature regarding the challenges and facilitators of AI implementation, expanding on these concepts through a survey in the professional accounting and finance domain. Our findings indicate that the primary challenges to AI adoption are a lack of expertise and incompatibility with existing tools, programs, and systems. According to accounting and finance organisations, the two most impactful ways to address these challenges are to provide their personnel with good-quality training and opportunities for updating skills and to create an organisational culture that fosters learning and innovation. Surprisingly, the third most important facilitator is usability and a seamless user experience, which aligns with the focus on human-centredness put forward by the Organisation 5.0 concept.

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Transition to Organisation 5.0 - Barriers and Enablers of AI Adoption in Accounting and Finance

  • Heli Kortesalmi,
  • Lili Aunimo,
  • Mariitta Rauhala,
  • Stephan Schlögl

摘要

This research explores the extent to which accounting and finance organisations are transitioning to Organisations 5.0, and what they perceive as barriers and facilitators in this transition process. Our study builds on existing literature regarding the challenges and facilitators of AI implementation, expanding on these concepts through a survey in the professional accounting and finance domain. Our findings indicate that the primary challenges to AI adoption are a lack of expertise and incompatibility with existing tools, programs, and systems. According to accounting and finance organisations, the two most impactful ways to address these challenges are to provide their personnel with good-quality training and opportunities for updating skills and to create an organisational culture that fosters learning and innovation. Surprisingly, the third most important facilitator is usability and a seamless user experience, which aligns with the focus on human-centredness put forward by the Organisation 5.0 concept.