➀ Artificial Intelligence (AI) is expected to change business processes and our work life in various areas in the coming years. Its application can positively affect product and service quality as well as employees if automated processes in the daily work create new spaces for higher-value activities. For AI value creation to be successful overall, the perspective of users must also be considered in the implementation of AI. ➁ Irene Bertschek, Director of the Research Area 'Digital Economy' at ZEW - Leibniz Centre for European Economic Research Mannheim and Professor of 'Economics of Digitalization' at Justus-Liebig University Giessen, explains the opportunities and challenges associated with this. ➂ Bertschek emphasizes that while AI is not a panacea, it is crucial for companies to identify specific processes or tasks where AI can help solve problems. Data and skills are essential for AI to contribute to innovation and productivity in companies.