Suurten kielimallien hyödyntäminen laskentatoimen työssä: Toimintatutkimus käyttöönotosta ja tehokkuudesta
Year: 2025
Type: dissertation
Abstract: This thesis explores the practical adoption and applicability of Large Language Model (LLM) tools within accounting work. Despite growing interest, empirical research on real-world use of LLMs in accounting remains scarce. This study addresses that gap by applying an Action Research approach a debt collection agency. The research is guided by three questions: (1) How can LLMs be utilized in accounting practice? (2) How can they enhance efficiency and ease workload? (3) What factors enable or hinder their adoption? Across three intervention cycles, participants engaged with LLM tools in various accounting tasks ranging from formula generation and text summarization to forecasting and scenario analysis. Data was collected via semi-structured interviews and a Technology Acceptance Model (TAM)-based surveys. The results suggest that while LLMs offer clear benefits in repetitive microtasks, broader use is shaped by prompting skills, task relevance, system integration, and organizational support. The study contributes early insights into LLM implementation in accounting and proposes a replicable model for future research.
Source: Aaltodoc (Aalto University)
Author: Kuronen, Lukas
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7062278005