Estudo sobre a adoção de projetos de inteligência artificial na Receita Federal do Brasil

Resumo

Purpose – This study explores how the technology-organization-environment (TOE) framework influences the adoption of Artificial Intelligence (AI) in the Brazilian Federal Revenue Service (RFB). The main objective is to understand factors affecting the adoption and implementation of AI in different Fiscal Regions, identifying projects, sectors involved, and challenges faced. Design/Methodology – The study was based on qualitative research. 13 Semi-structured interviews with open-ended questions were conducted, which were then transcribed and subsequently subjected to content analysis in order to capture the perceptions of the study's target group. Findings – The main influences on the adoption of AI were data quality, transformational leadership that recognized the relative advantage of AI and support from top management through the strategy of providing a robust IT infrastructure and fostering an innovative culture. The main challenges in this process were legislation, ethics, and tax secrecy. Research limitations – It was not possible to study the entirety of the organization; therefore, the study was limited to key sectors of the RFB. It is not possible to extrapolate the results to the entire public sector. Practical implications – The study provides insights for the literature on AI adoption in the public sector. Additionally, it stimulates awareness regarding AI potential to transform Public Administration. Social implications - The study fosters discussion about the impacts of AI on work, as well as society's readiness for the challenges and opportunities of the AI era. Originality - This is the first study identified that contributes to the advancement of theoretical understanding of the specificities of AI adoption based on the TOE Framework, conducted in a federal Public Administration agency with national scope.

Ficha do documento

Tipo

Dissertação

Ano

2024

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/35290

Temas

Gestão PúblicaFinanças PúblicasAdministração PúblicaTecnologia

Palavras-chave

Inteligência artificialEstrutura TOEReceita Federal do BrasilÉtica em IAAdoção de IADifusão da inovaçãoArtificial IntelligenceTOE StructureFederal Revenue of BrazilEthics in AIAdoption of AIDiffusion of InnovationAdministração públicaAdministração pública - Aspectos morais e éticos - BrasilProjetosBrasil. Secretaria da Receita Federal