Assessing the Impact of Communicative Artificial Intelligence Based Accounting Information Systems on Small and Medium Enterprises

Abstract

Recent breakthroughs in deep learning have led to the development of cutting-edge industrial applications of Communicative Artificial Intelligence (AI), making it indispensable for businesses aiming to maintain a competitive edge. Consequently, artificial intelligence is no longer exclusive to large corporations; it now impacts businesses of all sizes, including small and medium-sized enterprises (SMEs), serving as a tool for command in the production and communication of crucial business aspects. This article delves into the extent of Communicative AI adoption by SMEs in Indonesia, shedding light on issues related to implementing industrial AI applications. To achieve this, a sample of SMEs participated in a structured online survey. Currently, AI adoption among SMEs in Indonesia is minimal. The reluctance is primarily attributed to high costs, extended duration, and inherent risks of developing proprietary applications. Instead, SMEs are heavily relying on AI-as-a-service and other cloud-based solutions. Various factors contribute to businesses' hesitancy. The slow progress in SME implementation indicates misunderstandings related to data and a lack of knowledge, influencing how these enterprises perceive the obstacles they encounter.