Implementing AI in HR and Finance: Organizational Logics, Ethical Tensions, and Augmentation in Practice: A Comparative Case Study of AI Integration Across Functional Domains

Abstract

Denne opgave undersøger, hvordan kunstig intelligens (AI) anvendes og implementeres i HR- og finansfunktioner gennem to cases: IBM og OP Financial Group. Gennem dokumentbaseret analyse og med udgangspunkt i Implementeringsteori og Socio-Teoretiske Systemer (STS) belyses både de tekniske, organisatoriske og kulturelle faktorer, der former AI-implementering i praksis. Begge virksomheder anvender en gradvis og ledelsesstyret tilgang, hvor AI indføres gennem pilotprojekter og understøtter snarere end erstatter medarbejdere. Hos OP ses tegn på implementeringstræthed og forskelle i organisatorisk parathed. IBM udviser teknisk modenhed, men vægter målstyring og afkast, hvilket kan svække etiske og medarbejdercentrerede hensyn. Diskussionen rejser spørgsmål om, hvorvidt AI reelt bruges til samspil mellem menneske og teknologi, eller primært som effektiviseringsværktøj. Fælles for begge cases er, at AI fungerer som beslutningsstøtte frem for fuld automatisering. Opgaven peger afslutningsvis på behovet for at forstå AI som en bredere organisatorisk forandring, hvor tekniske løsninger og menneskelige værdier må tænkes sammen.

This thesis investigates how Artificial Intelligence (AI) is applied and implemented in HR and finance functions through two case studies: IBM and OP Financial Group. Through a document-based analysis and grounded in Implementation Theory and Socio-Technical Systems (STS), the study highlights the technical, organizational, and cultural factors that shape AI implementation in practice. Both companies employ a gradual, leadership-driven approach, where AI is introduced through pilot projects and serves to support rather than replace employees. At OP, signs of implementation fatigue and differences in organizational readiness are observed. IBM demonstrates technical maturity but emphasizes goal management and return on investment, which may undermine ethical and employee-centered considerations. The discussion raises questions about whether AI is genuinely used to foster collaboration between humans and technology or primarily as a tool for efficiency. Common to both cases is that AI functions as decision support rather than full automation. The thesis concludes by emphasizing the need to understand AI as a broader organizational transformation, where technical solutions must be integrated with human values.

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A master thesis from Aalborg University

Implementing AI in HR and Finance: Organizational Logics, Ethical Tensions, and Augmentation in Practice: A Comparative Case Study of AI Integration Across Functional Domains

[Implementering af AI i HR og Finans: Organisatoriske logikker, etiske spændinger og augmentering i praksis.: Et komparativt casestudie af AI-integration på tværs af funktionelle domæner]