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Investigating employees’ participation in the digitalisation of the audit profession in light of individual unlearning: a qualitative approach

Ottemo, Ingvild Sveier; Odden, Sindre Strømmen
Master thesis
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http://hdl.handle.net/11250/2622549
Utgivelsesdato
2019
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  • Master of Science [1116]
Sammendrag
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.
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Masteroppgave(MSc) in Master of Science in Leadership and Organizational Psychology - Handelshøyskolen BI, 2019
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