Author ORCID Identifier
Tapani Rinta-Kahila: 0000-0002-8267-4580
Joona Ruissalo: 0000-0001-9707-3086
Esko Penttinen: 0000-0003-0316-7538
Wael Soliman: 0000-0001-7253-718X
Antti Salovaara: 0000-0001-7260-8670
Abstract
Organizations’ use of cognitive automation technologies, from simple rule-based systems to more advanced machine learning and large language models, to enhance knowledge-intensive work is on the rise. However, the impact of these systems on employee skills is becoming a growing concern. How does cognitive automation transform existing work, roles, and expertise? What happens to professional skills if employees rely heavily on automation? The teaching case delves into these questions in the context of accounting, a specialist field wherein several types of cognitive automation are being deployed. This domain – amenable to digital processing and automation because of its immaterial nature – provides an illuminating backdrop for considering the tradeoffs between maintaining expertise and enhancing efficiency. The case can serve undergraduate or more advanced information systems or accounting courses.
Recommended Citation
Rinta-Kahila, T., Ruissalo, J., Penttinen, E., Soliman, W., & Salovaara, A. (In press). Navigating the Challenges of Cognitive Automation: The Case of Skill Erosion in an Accounting Company. Communications of the Association for Information Systems, 59, pp-pp. Retrieved from https://aisel.aisnet.org/cais/vol59/iss1/4
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