Investigating employees’ participation in the digitalisation of the audit profession in light of individual unlearning: a qualitative approach
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- Master of Science 
The continuous development and advances in technology makes organisational change a reality most organisations must face. This thesis explores employee participation in digitalisation. In particular, a form of passive resistance is investigated, as employees’ absence of adjustment to and adoption of change may impede the successful implementation of digital work tools. This is investigated through the concept of individual unlearning, which emphasises that employees must move away from old work habits, behaviours and attitudes, in order to partake in the new tools resulting from digitalisation. The thesis takes an exploratory approach, by investigating the impact of digital infrastructure, employee participation, and support through the lens of individual unlearning. The findings from interviews with nine employees at BDO, a Norwegian auditing firm, indicate that individual unlearning is a key aspect when implementing digital work tools, and should be facilitated for prior to implementing digital change. In relation, avoiding implementing rushed and flawed work tools was found to be a key challenge. Furthermore, organisations must in addition to providing sufficient training and informal support for the employees to actively participate in changes, ensure that the employees are given the time and resources needed to engage in such activities. The role of leadership was found to be of importance, through providing information, clear expectations and guidelines regarding digital work tools and its usage. A conceptual model is presented, and later revised based on the data analysis and findings. Limitations, practical implications, and suggestions for future research are also discussed.
Masteroppgave(MSc) in Master of Science in Leadership and Organizational Psychology - Handelshøyskolen BI, 2019