OpusCapita Group is a Finnish company offering financial processes and outsourcing services to medium-sized companies and large corporations. OpusCapita particularly focuses on comprehensive Purchase-to-Pay and Order-to-Cash processes. In hopes to stay ahead of the curve in financial process automation, OpusCapita is betting on Robotic Process Automation (RPA). This teaching case presents challenges faced by Mr. Petri Karjalainen, Senior Vice President at OpusCapita Group, who is looking for ways to introduce RPA to the market, and provide added value to new and existing customers.

The paper presents an approach for implementing inscrutable (i.e., nonexplainable) artificial intelligence (AI) such as neural networks in an accountable and safe manner in organizational settings. Drawing on an exploratory case study and the recently proposed concept of envelopment, it describes a case of an organization successfully “enveloping” its AI solutions to balance the performance benefits of flexible AI models with the risks that inscrutable models can entail. The authors present several envelopment methods—establishing clear boundaries within which the AI is to interact with its surroundings, choosing and curating the training data well, and appropriately managing input and output sources—alongside their influence on the choice of AI models within the organization. This work makes two key contributions: It introduces the concept of sociotechnical envelopment by demonstrating the ways in which an organization’s successful AI envelopment depends on the interaction of social and technical factors, thus extending the literature’s focus beyond mere technical issues. Secondly, the empirical examples illustrate how operationalizing a sociotechnical envelopment enables an organization to manage the trade-off between low explainability and high performance presented by inscrutable models. These contributions pave the way for more responsible, accountable AI implementations in organizations, whereby humans can gain better control of even inscrutable machine-learning models.

Prior literature informs us that a company's decision to outsource a business process depends on process characteristics such as how frequently the process is performed or how specific the assets required by the process are. In this article, we compare the effects of accounting process characteristics on outsourcing decisions across users of traditional and cloud-based accounting information systems (AIS). By focusing on outsourcing of accounting processes among small and medium sized enterprises, we investigate the effect of five business process characteristics (frequency, human asset specificity, uncertainty, information intensity, and need for customer contact) on the outsourcing decision. Our results reveal that process frequency has a weaker negative effect on the outsourcing decision among users of cloud-based AIS. This appears to contribute to users of cloud-based AIS outsourcing a larger variety of accounting processes. Compared to traditional AIS, the inherent properties of cloud-based AIS such as ubiquitous access, scalability, and integration seem to encourage users of cloud-based AIS to also outsource processes that are frequently performed.

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While remote work allows organisations to offer their employees flexibility and harness global talent and markets for business growth, inability to rely on physical interactions between employees imposes challenges specific to operations in highly virtual work environments. Among these characteristic issues are challenges associated with organisational socialisation and organisational culture. Accordingly, an action design research project was carried out for building a socialisation substitute (an information artefact in the form of a digital organisational culture handbook) to support synthesis of symbolic and pragmatic components of organisational culture at case company Smartly. io, a highly virtual organisation experiencing rapid growth. The paper contributes to the literature on socialisation and organisational culture by demonstrating one approach to designing a surrogate for socialisation that acts as a conduit between the symbolic aspects of organisational culture (such as values) and the pragmatic ones (such as toolkits). The work contributes to organisational discontinuity theory also, via theory-generating descriptive analysis of the