Harnessing the Potential of Artificial Intelligence: Affordances, Constraints, and Strategic Implications for Professional Services
Open accessAbstract
While Artificial Intelligence (AI) promises to transform business models and enable novel service propositions, it also ushers in intricate managerial challenges. To comprehend AI’s disruption as well as harness its potential, we conducted a developmental review of 92 scholarly works centred on financial auditing, the chosen professional service domain. Drawing on the corpus of literature, we applied the Technology Affordance and Constraints Theory (TACT) to dissect the opportunities and challenges that AI introduces to professional services. Our analysis led to conceptualising AI’s affordances and constraints for individual practitioners, firms, and professional associations within the auditing domain. Subsequently, we compared these with the affordances and constraints of typical non-AI, classic IT tools in the same domain, highlighting the disruptive essence of AI. Our findings further revealed the reciprocal and tensional relationship between AI affordances and constraints, where actualising AI affordance at the firm level may impose constraints on individual practitioners. Based on our findings, we argue for integrating AI into decision-making by practitioners, propose a dynamic view of task automation and augmentation for firms, and urge an AI-calibrated knowledge system for professional associations. This study contributes to both theory and practice, laying the foundation for a more nuanced discourse on the strategic significance of harnessing AI in professional servi…
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“For chronic disease management, where continuity and coordination of care are essential, AI systems can support transitions between care settings, enhance remote monitoring, and offer predictive insights that guide therapeutic decisions [106–108].”
- Authors
- Yang, J., Amrollahi, A., & Marrone, M.
- Affiliations
- Macquarie University (AU)
- Corresponding author
- Amrollahi, Alireza
- Venue
- The Journal of Strategic Information Systems
- Publisher
- Elsevier BV
- Published
- 2024-12
- Volume
- 33
- Issue
- 4
- Pages
- 101864
- ISSN
- 0963-8687 (ISSN-L)
- OpenAlex
- W4402731267
- Cited by
- 59
- References
- 21
- Citations by year
- 2026: 38 · 2025: 20 · 2024: 1
- FWCI
- 12.06
- Type
- journal article
- Language
- en
- Open access
- hybrid
- doi.org
- Licence
- Locations
- The Journal of Strategic Information Systems (publishedVersion, cc-by)
- Deakin Research Online (Deakin University)
- Topics
- Physical Sciences › Engineering › Industrial and Manufacturing Engineering › Robotic Process Automation Applications
- Physical Sciences › Computer Science › Artificial Intelligence › Artificial Intelligence Applications
- Social Sciences › Sociology and Political Science › Information Systems Theories and Implementation
- Keywords
- artificial intelligence, professional services, financial auditing, AI affordances, task automation, task augmentation, professional associations, disruptive innovation, decision-making, knowledge systems
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