Interim CFO as the leading change agent in a digital transformation of the finance function : A qualitative multiple case study approach

Detta är en Master-uppsats från Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

Sammanfattning: This study contributes to the existing literature by combining the field of digitaltransformation of the finance function and interim management. To answer the researchquestion, a qualitative multiple case-study was conducted that consisted of 10 semi-structuredinterviews with interim CFOs that have over 10 years of experience in digital transformationsof the finance function. The collected empirical evidence was analyzed through the lens ofseveral expectations derived from the first 6 steps in Kotter's (1995) 8-step change model andthrough other findings that emerged from immersing into the two separate fields of literature.The conceptual framework highlights critical aspects that organizations need to carefullyprocess to successfully conduct organizational change.The results of this research show that there are several efforts from interim CFOs as digitalchange agents helping organizations looking towards digital solutions in their financefunctions. While the interim CFOs enter organizations with a lot of necessary experience andknowledge of the available market technologies, they have an inadequate organizationalspecific knowledge, materializing in an insufficient understanding of the organizationalculture, internal systems and processes. This insufficient knowledge, in combination withbeing an external change agent and conservative tendencies within organizations gives rise toresistance towards the transformation. The interim CFOs employ change sponsors as acomplementary mechanism by which the problems revolving around the aforementionedflaws are mitigated. The underlying effort of the interim CFO is to increase the transparency,involvement and commitment throughout the transformation process. This research is anearly contribution to the nascent state of combining these two streams of literature, and thereare multiple angles of approach for future research.

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