Abstract
The advancement of AI holds significant potential for the professional service sectors, yet more than half of AI initiatives have underdelivered. To demystify the translation of AI potential into tangible firm-level outcomes, we undertook a longitudinal case study of AI adoption and utilisation within a leading Australian professional service firm. Adopting affordance actualisation theory, we identified affordances that emerged and were actualised by individuals within the firm, leading to immediate outcomes at the individual level. Six generative mechanisms—mechanical accuracy, mechanical efficiency, scope expansion, data insights, task priority, and conformance enforcement—were abstracted to articulate how these affordances yield three pivotal organisational outcomes. Our findings contribute to the literature by illuminating how affordances were actualised through the interplay between AI features and individual actions upon facilitating conditions, and how individual outcomes were aggregated into firm-level successes. The findings are insightful for professional service firms seeking to effectively leverage AI.
| Original language | English |
|---|---|
| Title of host publication | PACIS 2024 Proceedings |
| Subtitle of host publication | Preparing the Next Generation for the IT-Driven Future |
| Place of Publication | Ho Chi Minh City, Vietnam |
| Publisher | AIS Electronic Library (AISeL) |
| Pages | 1-17 |
| Number of pages | 17 |
| ISBN (Electronic) | 9781958200124 |
| Publication status | Published - Jul 2024 |
| Event | Pacific Asia Conference of Information Systems (28th : 2024) - Ho Chi Minh City, Viet Nam Duration: 1 Jul 2024 → 5 Jul 2024 |
Conference
| Conference | Pacific Asia Conference of Information Systems (28th : 2024) |
|---|---|
| Country/Territory | Viet Nam |
| City | Ho Chi Minh City |
| Period | 1/07/24 → 5/07/24 |
Keywords
- AI
- Professional Services
- Auditing
- Affordance Actualisation Theory
- Longitudinal Study
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