eThesis - Kauppakorkeakoulun sähköiset gradut

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Research objectives

The use of electronic accounting reference in its newest form, constructed from the viewpoint of unified practices, seems to have fallen short. Because no proper research has been conducted to depict the reasons that effect on the adoption of electronic accounting reference, this thesis aims to find answers through the following research question: What reasons hinder the adoption of electronic accounting reference for incoming invoices in Finnish companies?

Research model

In order to depict reasons for the lack of adoption, the Fit-Viability theory, created by Liang and Wei (2004), is utilized in the thesis. The theory recognizes that fit- and viability-related issues have an impact on the adoption of technology. The Fit-related issues analyze the manner in which the technology meets its demands set by the task that needs to be done. The viability-related issues, in turn, analyze organization’s readiness to adopt the technology in question.

Research methodology

The thesis includes an empiric case study in addition to the theory. This empiric case study focuses on four Finnish companies, and how their representatives have answered to a questionnaire, constructed with the help of Fit-Viability theory. Based on the analysis, the state of electronic accounting reference is depicted, and is placed to a four-field matrix created by Liang and Wei (2004). Based on the location in the matrix, suggestions how to improve the adoption of the electronic accounting reference in the future are made.

Main findings

The reasons for the lack of adoption are not unambiguous. Companies do see electronic accounting reference as a good investment, but the implementation demands resources, and companies need to make prioritization decisions amongst different options. Furthermore, as the electronic accounting reference-related claims received mixed answers in most of the cases, using resources to introduce the electronic accounting reference alone, most likely does not seem as a beneficial investment compared to other, less ambivalent, investment options. Companies’ answers’ calculated averages also suggest that the lack of adoption is explained with fit-related factors, and more specifically, technology-related factors. Additionally, the results indicate that “best practices” for invoice handling processes should be introduced. However, based on the limitations of this study, a broader research on the need for “best practices” should be conducted.