Integration of AI in external accounting : A qualitative study on how AI is used in external accounting in Sweden, with focus on limiting factors

This thesis investigates the factors influencing the integration of artificial intelligence (AI) in external accounting, with a focus on technological, economic, and organizational challenges. A qualitative method was employed, involving semi-structured interviews with representatives from small and medium-sized enterprises (SMEs) in Sweden. Using the Technology-Organization-Environment (TOE) framework as a theoretical lens, the study analyzes barriers such as integration difficulties, data protection issues, resource limitations, and skill-related challenges. Building on existing and ongoing research, the study provides deeper insights into how internationally recognized factors manifest within a Swedish context. The findings offer valuable implications for both academia and practice, aiming to support a more effective realization of AI’s potential in external accounting.