This  thesis investigates the factors influencing the integration of artificial intelligence (AI) in external accounting, with a focus on technological, economic, and organizational challenges. A qualitative method was employed, involving semi-structured interviews with representatives from small and medium-sized enterprises (SMEs) in Sweden. Using the Technology-Organization-Environment (TOE) framework as a theoretical lens, the study analyzes barriers such as integration difficulties, data protection issues, resource limitations, and skill-related challenges. Building on existing and ongoing research, the study provides deeper insights into how internationally recognized factors manifest within a Swedish context. The findings offer valuable implications for both academia and practice, aiming to support a more effective realization of AI’s potential in external accounting.