Accountants robots in shared service centers: effects of the culture for innovation, work engagement and performance measurement system

摘要

Purpose This study aims to examine the effects of the culture for innovation, work engagement and the use of interactive performance measurement systems (PMSs) in the interorganizational accounting processes automation at a shared services center (SSC). Design/methodology/approach A single-entity survey was carried out at an SSC provider of B2B accounting services of a multinational company in the electrical sector, and structural equation modeling was applied for data analysis. Findings The results show that the culture for innovation, the work engagement and the use of interactive PMS positively and significantly influence the accounting process automation in the investigated SSC. Moreover, the use of interactive PMS presents a mediating effect on the relationship between culture for innovation and work engagement. Research limitations/implications The research findings contribute by revealing that the culture of innovation, work engagement and the interactive PMS support the use of robotic process automation and artificial intelligence in the interorganizational automation of accounting processes in an SSC-type service ecosystem. This highlights the importance of the culture of innovation and the positive feeling toward work being reinforced by the organization and the role of the interactive PMS as a formal instrument to transmit the organizational objectives and provide a common vision. Originality/value The study reveals that the use of interactive PMS seems to be an important conductor of the behavior of employees toward the accounting process automation strategy at the SSC, reinforced, in this case, by the culture of innovation and work engagement.