This paper examines how intelligent automation (IA) creates business value and how different value-creation pathways depend on the alignment between task characteristics and IA capabilities from a Task-Technology Fit perspective.
The study adopts a qualitative research design based on 25 IA implementation projects delivered by 2 global AI integrator firms across multiple industries. Guided by a realist and configurational perspective, the analysis combines Context–Mechanism–Outcome intra-case analysis with systematic cross-case comparison to identify theoretically informed and empirically grounded IA value-creation pathways.
The findings show five recurrent IA value-creation pathways: (1) efficiency improvement; (2) cost reduction and financial gains; (3) quality and compliance enhancement; (4) customer and employee experience improvement; and (5) integration and innovation. The study further shows that performance outcomes vary according to the fit between task characteristics and IA capabilities. Lower-level automation mainly generates efficiency and cost benefits in structured and rule-based contexts, whereas higher-level IA orchestration enables broader integration, innovation and strategic outcomes.
This study provides an integrated theoretical lens for understanding how IA creates business value across operational and strategic levels. The study also provides a practical framework that helps managers and AI integrators align IA solutions with task and process requirements, supporting effective implementation strategies and holistic performance metrics.
