Artificial intelligence adoption in a professional service industry: A multiple case study

Jiaqi Yang, Yvette Blount and Alireza Amrollahi

Technological Forecasting and Social Change, 2024, vol. 201, issue C

Abstract: This study explores the factors influencing AI adoption in professional service firms. Grounded in the Technological-Organizational-Environmental (TOE) framework, we employed a qualitative, multiple case study approach, investigating three auditing firms of varying sizes through interviews and secondary document reviews. Our findings reveal six factors influencing AI adoption, including technology affordances and constraints, the firm's innovation management approaches and AI readiness, the competition environment, and the regulatory environment. Noteworthily, these factors vary significantly among the three firms. Larger firms, often operating in an environment with high AI penetration, primarily perceive the operating affordance of AI rather than marketing affordance. This means their AI adoption encompasses greater scale and depth than smaller firms. However, this expansive adoption exposes them to a widening gap in regulatory frameworks, hindering AI adoption. Moreover, smaller firms are characterized by weaker AI readiness, positioning them disadvantageously to mitigate the constraints imposed by AI. This study contributes to existing literature by offering a more holistic perspective on AI adoption in professional services.

Keywords: Artificial intelligence; Professional services; TOE framework; Adoption; Firm size (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:tefoso:v:201:y:2024:i:c:s0040162524000477

DOI: 10.1016/j.techfore.2024.123251

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