AI meets spend classification: A new frontier in information processing

IF 8.7 2区管理学 Q1 MANAGEMENT

Journal of Purchasing and Supply Management Pub Date : 2025-06-01 DOI:10.1016/j.pursup.2025.100993

Michela Guida, Federico Caniato, Antonella Moretto

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引用次数: 0

Abstract

This paper investigates the impact of artificial intelligence (AI) on spend classification in buyer firms, using the organizational information processing theory (OIPT) as a reference framework. Existing research on the use of AI in procurement lacks a holistic approach that effectively integrates human oversight. This gap is particularly evident in procurement activities beyond automating repetitive tasks, especially in advanced analyses supporting strategic purchasing decisions, such as spend classification. Through a case study approach focusing on providers of AI-based spend classification solutions, this research highlights how AI addresses the substantial information processing needs that exceed the internal capabilities of buyer firms. By aligning these needs with the capabilities enabled by the adoption of AI, the study demonstrates a significant advancement in spend classification practices. This research applies the theoretical constructs of the OIPT at the intersection of two relatively unexplored domains—spend classification and AI and aims to translate these constructs into actionable insights for professionals, thereby making a significant contribution to the field.

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人工智能与消费分类：信息处理的新前沿

本文以组织信息处理理论（OIPT）为参考框架，研究了人工智能（AI）对买方企业支出分类的影响。关于在采购中使用人工智能的现有研究缺乏一种有效整合人类监督的整体方法。这种差距在自动化重复任务之外的采购活动中尤其明显，特别是在支持战略采购决策的高级分析中，例如支出分类。通过关注基于人工智能的支出分类解决方案提供商的案例研究方法，本研究强调了人工智能如何解决超出买方公司内部能力的大量信息处理需求。通过将这些需求与采用人工智能所带来的能力相结合，该研究表明，在支出分类实践方面取得了重大进展。本研究将OIPT的理论结构应用于两个相对未开发的领域——支出分类和人工智能的交叉点，旨在将这些结构转化为专业人士可操作的见解，从而为该领域做出重大贡献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Purchasing and Supply Management MANAGEMENT-

CiteScore

10.30

自引率

18.00%

发文量

审稿时长

70 days

期刊介绍： The mission of the Journal of Purchasing & Supply Management is to publish original, high-quality research within the field of purchasing and supply management (PSM). Articles should have a significant impact on PSM theory and practice. The Journal ensures that high quality research is collected and disseminated widely to both academics and practitioners, and provides a forum for debate. It covers all subjects relating to the purchase and supply of goods and services in industry, commerce, local, national, and regional government, health and transportation.