Does anyone have links to proper research or statistics regarding the negative impacts or poor quality of AI in business processes?

My sister in law, who is an accountant and doesn't understand computing outside of Excel (in other words, not at all), has been put in charge of a project to offload as much work onto AI as possible.

She's been sent on a course regarding how to set up an AI instance, and has no idea where to go with it ... I'm not sure if she's being set up for failure, or if the upper management are incompetent, or if they're going through the motions to keep stock prices up. Since this is a large multinational, it could be all three at the same time.

I'd like to help her manage expectations of those above, so that she doesn't get burned when it all inevitably fails, hence asking for links to studies :-)