0000000000746234

AUTHOR

Esko Penttinen

0000-0003-0316-7538

showing 2 related works from this author

Consequences of Discontinuing Knowledge Work Automation – Surfacing of Deskilling Effects and Methods of Recovery

2018

IS automation pervades business processes today. Thus, concerns have been raised about automation’s potential deskilling effects on knowledge workers. We conduct a revelatory case study about an IT service firm where a managerial decision was taken to discontinue a fixed assets management (FAM) software that provided seemingly effective automation of fixed assets accounting and reporting. We study how automation can result in latent deskilling that later becomes apparent when the system gets discontinued, causing disruptions in employees’ daily work and organizational processes. We also investigate how the employees and the company recover from this disruption by leveraging various coping s…

accounting systemsProcess managementBusiness processProcess (engineering)media_common.quotation_subjecteducationassets managementtietotekniikkaIS discontinuancedark sideautomaatioinformation technology0502 economics and businessFunction (engineering)ta512media_commonFixed assets managementautomationta113Deskilling05 social sciences050301 educationService (economics)Accounting information systemFixed asset050211 marketingBusiness0503 education
researchProduct

Impact of accounting process characteristics on accounting outsourcing - Comparison of users and non-users of cloud-based accounting information syst…

2019

Article In Press The article of record as published may be found at https://doi.org/10.1016/j.accinf.2019.06.002 Prior literature informs us that a company's decision to outsource a business process depends on process characteristics such as how frequently the process is performed or how specific the assets required by the process are. In this article, we compare the effects of accounting process characteristics on outsourcing decisions across users of traditional and cloud-based accounting information systems (AIS). By focusing on outsourcing of accounting processes among small and medium sized enterprises, we investigate the effect of five business process characteristics (frequency, huma…

0209 industrial biotechnologyInformation Systems and ManagementulkoistaminenProcess (engineering)Business processcloud-based accounting information systemsaccountingsmall and medium-sized enterprisesAccountingCloud computing02 engineering and technologyAsset specificitytransaction costsManagement Information SystemsOutsourcingpilvipalvelut020901 industrial engineering & automationAccounting0502 economics and businessTransaction costkirjanpitobusiness.industrytransaktiokustannukset05 social scienceseconomics050201 accountingkustannuksetVariety (cybernetics)outsourcingAccounting information systembusinesspienet ja keskisuuret yrityksetFinance
researchProduct