Content area
The purpose of this qualitative exploratory case study was to explore the successful strategies of accounting managers, accounting staff, and AI technology project leaders on the utilization of AI technology (such as ChatGPT) for reducing the uncertainty about the use of AI, improving decision making, and increasing productivity and performance among accounting managers located in the Southwest region of the United States. The study addressed the rising need to understand how AI integration impact accounting practices and explored strategies for successful adoption. Two primary research questions guided the study: (1) What are the successful strategies of accounting managers and AI technology project leaders for implementing the use AI techniques, such as ChatGPT? (2) What are the challenges identified by accounting staff on the use of AI techniques, such as ChatGPT? The study utilized semi-structured interviews, open-ended questionnaire, and document analysis. A purposive sample of 17 participants across the organization contributed to the findings. Thematic analysis revealed nine themes including strategic implementation, decision-making and forecasting, automation and productivity, training and change management, and trust and governance. Future research could extend this study by using a quantitative approach to examine correlations between AI implementation strategies and measurable outcomes such as decision-making quality, productivity, and organizational performance to explore the generalizability of the strategic AI adoption model.