This book constitutes the proceedings of the 23rd International Conference on Perspectives in Business Informatics Research, BIR 2024, which took place in Prague, Czech Republic, in September 2024. The central theme of BIR 2024 was "Artificial Intelligence (AI) in Business Informatics: Opportunities and Challenges". The 15 full papers and 1 short paper included in these proceedings were carefully reviewed and selected from 43 submissions. They cover different aspects of the discipline and are organized in sections on AI opportunities and challenges; AI applications and use cases in business; business intelligence; business and information systems development; and knowledge and traceability management.