Tom Erik Wiklund

Papers

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About

Tom Erik Wiklund’s research centers on the adoption of emerging technologies—particularly robotic process automation (RPA)—within the accounting and audit profession, with a sharp focus on micro and small audit entities. His most-cited work, “Adoption of RPA Technology in Micro and Small Audit Entities” (2024, 3 citations), challenges the dominant narrative that RPA implementation is the domain of Big 4 firms. Instead, Wiklund illuminates how smaller, independent audit firms and provincial offices navigate technological change, offering critical insights into resource constraints, organizational readiness, and practical adoption pathways. By shifting the lens from global giants to local practitioners, his contributions fill a significant gap in the literature, helping researchers and professionals understand the unique dynamics of technology diffusion in underserved segments of the audit industry. Wiklund’s work is notable for its timely relevance as automation reshapes accounting, and his findings carry practical implications for educators, small-firm managers, and policymakers seeking to support digital transformation in less-resourced settings. His research stands out for its focus on equity in technological access and its grounded, empirical approach to a rapidly evolving field.