Addressing Resistance to Workflow Automation
Charlene A. Dykman, Charles K. Davis · Journal of Leadership Accountability and Ethics · 2012
This paper discusses experiences of a prominent mid-size CPA firm in a large Southern U.S. city as the Principals of the firm worked to implement a widely adopted accounting practice information system. The goal was to achieve a “paperless office” to realize the highly touted benefits of such an office. However, this implementation quickly met obstacles. The results, over time, were acceptable, but were quite different from the original expectations. The article discusses this firm’s experience with confronting resistance to change and managing this implementation to a successful outcome. Recommendations to increase chances of a successful automation effort are included. BACKGROUND Accounting is a paper intensive business, with well-established standards for retention of documents. The profession is steeped in a history focused on record-keeping. For those firms engaged in tax work and accounting for client organizations, the record-keeping trail begins at the client corporation itself, with extensive records, often manual, of all transactions, expenses, income, etc. These records are copied and shared with the tax preparation and accounting firm that prepares the financial statements, the taxes and other required reporting documents for the client. As computing technology has become ubiquitous, accounting firms are often the intermediary. They are trying to deal with manual, or incompatible automated documents submitted by clients, managing their own manual or automated work processes to fulfill obligations to clients and finally reporting, often through governmentally mandated automated systems, to various governmental and professional entities (Sledgianowski et al. 2010). The elusive goal of the “paperless office” may be within reach given today’s advanced technology. Manzelli (2010), writing in the Journal of Accountancy, recognized that the adoption of technology in an accounting practice was relatively uncomplicated; however, adapting the culture and practices of the firm to successfully use the technology is the really hard part. This study discusses the journey of one mid-size accounting firm in a large southern U.S. city as it worked to automate its tax and accounting practices.