Sectoral Differences in AI Adoption and Balanced Scorecard Application: Evidence from Enterprises in the Czech Republic
Articles
Petra Motyčková
Tomas Bata University in Zlín image/svg+xml
Tomáš Urbánek
Tomas Bata University in Zlín image/svg+xml
Published 2026-09-29
https://doi.org/10.15388/Ekon.2026.105.3.2
PDF
HTML

Keywords

artificial intelligence
AI adoption
strategic management
sectoral differences
digital transformation

How to Cite

Motyčková, P. and Urbánek, T. (2026) “Sectoral Differences in AI Adoption and Balanced Scorecard Application: Evidence from Enterprises in the Czech Republic”, Ekonomika, 105(3), pp. 22–39. doi:10.15388/Ekon.2026.105.3.2.

Abstract

This study examines the extent to which enterprises differ across economic sectors in their adoption of artificial intelligence (AI) for strategic management, with a particular focus on AI integration, perceived strategic benefits, and adoption barriers. The aim is to assess whether the sectoral context represents a decisive factor in shaping AI-driven strategic practices or whether common patterns prevail across industries. The research is based on a quantitative design using primary survey data collected from enterprises operating in multiple sectors of the Czech economy, which were analyzed by using descriptive and inferential statistical methods. The findings indicate that enterprises across sectors exhibit largely comparable levels of AI integration and similar expectations regarding the strategic benefits of AI, including an improved decision-making quality, efficiency, and competitive positioning. However, statistically significant sectoral differences emerge in the perceived barriers to AI adoption, with IT- and service-sector firms reporting greater challenges related to data quality, system integration, and implementation complexity. These results contribute to the literature on AI adoption and strategic management by suggesting that AI integration is increasingly a cross-sectoral strategic phenomenon, while adoption barriers remain context-dependent. From a managerial and policy perspective, the findings imply that AI support initiatives should combine broad cross-sectoral measures with targeted interventions addressing sector-specific obstacles.

PDF
HTML

References

Azadi, M., Yousefi, S., Farzipoor Saen, R., Shabanpour, H., & Jabeen, F. (2023). Forecasting sustainability of healthcare supply chains using deep learning and network data envelopment analysis. Journal of Business Research, 154, 113357. https://doi.org/10.1016/j.jbusres.2022.113357

Badghish, S., & Soomro, Y. A. (2024). Artificial Intelligence Adoption by SMEs to Achieve Sustainable Business Performance: Application of Technology–Organization–Environment Framework. Sustainability, 16(5), 1864. https://doi.org/10.3390/su16051864

Bag, S., Dhamija, P., Pretorius, J. H. C., Chowdhury, A. H., & Giannakis, M. (2022). Sustainable electronic human resource management systems and firm performance: An empirical study. International Journal of Manpower, 43(1), 32–51. https://doi.org/10.1108/IJM-02-2021-0099

European Commission. (2023). Digital Economy and Society Index (DESI) 2023: Czech Republic. https://digital-strategy.ec.europa.eu/en/policies/desi-czech-republic

European Commission. (2024). Digital Decade Report 2024: Czech Republic. https://digital-strategy.ec.europa.eu/en/policies/digital-decade-compass

IMD World Competitiveness Center. (2024). World Digital Competitiveness Ranking 2024. https://www.imd.org/centers/world-competitiveness-center/rankings/world-digital-competitiveness-ranking/

Kumar, S., Lim, W. M., & Sureka, R. (2024). Balanced scorecard: Trends, developments, and future directions. Review of Managerial Science, 18, 2397–2439. https://doi.org/10.1007/s11846-023-00700-6

Li, P., Bastone, A., Mohamad, T. A., & Schiavone, F. (2023). How does artificial intelligence impact human resources performance. Evidence from a healthcare institution in the United Arab Emirates. Journal of Innovation & Knowledge, 8(2), 100340. https://doi.org/10.1016/j.jik.2023.100340

Makridakis, S., Spiliotis, E., Assimakopoulos, V., Semenoglou, A.-A., Mulder, G., & Nikolopoulos, K. (2023). Statistical, machine learning and deep learning forecasting methods: Comparisons and ways forward. Journal of the Operational Research Society, 74(3), 840–859. https://doi.org/10.1080/01605682.2022.2118629

Mikalef, P., & Gupta, M. (2021). Artificial intelligence capability: Conceptualization, measurement calibration, and empirical study on its impact on organizational creativity and firm performance. Information & Management, 58(3), 103434. https://doi.org/10.1016/j.im.2021.103434

Mikalef, P., Krogstie, J., Pappas, I. O., & Pavlou, P. (2020). Exploring the relationship between big data analytics capability and competitive performance: The mediating roles of dynamic and operational capabilities. Information & Management, 57(2), 103169. https://doi.org/10.1016/j.im.2019.05.004

Motyckova, P. (2025). Integration of artificial intelligence and the BSC system in enterprises: A survey of current trends. In DOKBAT 2025 – 21st International Bata Conference for Ph.D. Students and Young Researchers (Vol. 21, pp. 241–251). Zlín, Czech Republic: Tomas Bata University in Zlín, Faculty of Management and Economics. https://doi.org/10.7441/dokbat.2025

Nandi, S., Hervani, A. A., Helms, M. M., & Sarkis, J. (2023). Conceptualising Circular economy performance with non-traditional valuation methods: Lessons for a post-Pandemic recovery. International Journal of Logistics Research and Applications, 26(6), 662–682. https://doi.org/10.1080/13675567.2021.1974365

OECD. (2021). The digital transformation of SMEs. https://doi.org/10.1787/bdb9256a-en

Pierce, E. (2022). A balanced scorecard for maximizing data performance. Frontiers in Big Data, 5, 821103. https://doi.org/10.3389/fdata.2022.821103

Soomro, R. B., Al-Rahmi, W. M., Dahri, N. A., Almuqren, L., Al-Mogren, A. S., & Aldaijy, A. (2025). A SEM-ANN analysis to examine impact of artificial intelligence technologies on sustainable performance of SMEs. Scientific Reports, 15(1), 5438. https://doi.org/10.1038/s41598-025-86464-3

Tawse, A., & Tabesh, P. (2023). Thirty years with the Balanced Scorecard: What we have learned. Business Horizons, 66(1), 123–132. https://doi.org/10.1016/j.bushor.2022.03.005

Usman, A., Mediaty, Liwan, N. A., & Nindita, O. (2023). A systematic literature review: The role of Balanced Scorecard in performance measurement for corporate sustainability. Journal of Financial and Business Dynamics, 2(4), 463–484. https://doi.org/10.55927/jfbd.v2i4.7253

Várallyai, L., Botos, S., Bálint, L. P., Kovács, T., & Szilágyi, R. (2024). Agricultural and business digitalisation degree in achieving sustainable development goals. International Journal of Sustainable Agricultural Management and Informatics, 10(3), 327–345. https://doi.org/10.1504/IJSAMI.2024.139725

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Downloads

Download data is not yet available.