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Please Mind the Gap between Expectation and Reality: A Process Perspective on AI Project Outcomes in SMEs

Sophie Haas; Malte Högemann; Louis Scheu; Léa Sophie Maurice; Oliver Thomas
In: Julian Dehne; Florian Tschorsch; Daniel Stollberg (Hrsg.). INFORMATIK 2026 - Proceedings - Complete Volume. Jahrestagung der Gesellschaft für Informatik (INFORMATIK-2026), September 22-25, Dresden, Germany, Pages 1265-1282, Lecture Notes in Informatics (LNI), Vol. P384, Gesellschaft für Informatik e.V. Bonn, 2026.

Abstract

AI is widely seen as a driver of competitiveness and innovation, yet many initiatives in small and medium-sized enterprises (SMEs) remain unsuccessful. This study examines which factors are perceived as critical to the success, stagnation, or failure of AI projects in German SMEs. Combining a systematic literature review with eleven expert interviews from research, consulting, and industry, this study adopts a process-oriented perspective across planning, implementation, and operation. The findings indicate that project outcomes depend less on isolated factors than on early-stage misalignment, which often propagates throughout the project lifecycle, particularly regarding use case strategy and organizational conditions. While literature and practice agree on challenges such as limited resources, data readiness, and user acceptance, practitioners emphasize meaningful and concrete use cases, as well as privacy and governance concerns. Thus, this study contributes a practice-grounded, process-oriented understanding of AI project outcomes in SMEs and offers actionable alignment gates.

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