Implementing a digital workforce - A single-case study investigating how robotic process automation affects the accounting function

Sammanfattning: This paper aims to investigate how an implementation of a new technology affects the accounting function. By using a single-case study, an in-depth understanding has been reached of how a new technology, robotic process automation (RPA) is affecting the accounting function at the case company, TelCo. With several consultancy firms claiming that RPA has an effect on the accounting function, but with little research within the area this study aims to bring light to what the effects of implementing RPA are. By using the technology power loop in combination with literature about digitalization within the accounting function, this study highlights the effects of implementing RPA and how the effects both contradict and confirm earlier findings of implementation of new technologies. The findings of the study are summarised into three central effects. This study finds that the implementation of RPA affects TelCo by bringing more analytical tasks to the accounting function, by creating a more centralised structure and a change in view of what is considered to be IT or accounting tasks. Further the implementation of RPA was considered successful by employees and generated positive financial effects for the company.