"När det väl funkar är det jättebra" : En kvalitativ studie om redovisningsassistenters upplevelser av när Robotic Process Automation inte fungerar som avsett i redovisningsprocesser

Sammanfattning

Digitalisation has changed accounting work by increasing the automation of recurring and rule-based tasks. One technology used in this context is Robotic Process Automation (RPA). RPA can be described as a software robot that work directly in the user interface and imitates human actions in digital systems, such as navigating, retrieving information, registering data and performing rule-based tasks. Although RPA is often described as a tool for improving efficiency, previous research shows that automated processes do not always function as intended and that users may need to intervene manually. The purpose of this study is to examine how accounting assistants experience how their work situation is affected when RPA does not function as intended in daily accounting work within an accounting department. The study is based on a qualitative method consisting of five semi-structured interviews with accounting assistants and a complementary field observation. The empirical material has been analysed thematically using a self-constructed analytical model, in which a sociotechnical perspective is combined with Human-Automation Interaction, the Job-Demands-Resources Model and the Technology Acceptance Model. The findings show that deviations in RPA can mainly be understood as technical and system-related deviations, input-related deviations and output-related deviations. The analysis shows that these deviations are not only technical problems, but also become an organisational issue as they affect the organisation of work, the distribution of responsibility, workload and the need for support. When RPA does not function as intended, the work shifts from automated processing to control, troubleshooting, manual handling and reprioritisation of tasks. This can increase workload and time pressure, particularly in tasks that are time-sensitive. At the same time, the study shows that work resources such as routines, system knowledge, collegial support and IT support are important for how deviations are handled. From a sociotechnical perspective, this shows that RPA cannot be understood in isolation as a technical solution, but rather as part of an interaction between technology, humans and the organisation. When such resources are available, deviations become more manageable, which contributes to RPA continuing to be perceived as useful even when the system does not always function as intended. However, when work resources are perceived as insufficient, control work and manual handling may reduce the perceived usefulness of RPA. The study therefore shows that the usefulness of RPA is not determined solely by the functionality of the technology, but also by the organisational work resources available to handle deviations that may arise in accounting work.